Purpose The purpose of the paper is to help organizations more effectively select and evaluate internal auditors by introducing a multi‐criteria decision model, the analytic hierarchy process (AHP) that has been applied to many areas of managerial decision‐making. Design/methodology/approach...

Purpose Based on the theoretical development by House et al. (2004), the purpose of this paper is to investigate the cross-cultural differences of internal auditors’ perceptions on the importance of internal auditor skills. Design/methodology/approach The authors developed a survey based on...

Purpose – To investigate the effects of auditor interaction on problem representation, information acquisition, and performance in the going‐concern task. Design/methodology/approach – Participants were asked to evaluate the going‐concern status of a company. The study used a...

Purpose – The purpose of this paper is to examine notable instances of fraud that have occurred in Southeastern Connecticut and surrounding areas since the development of two large casinos in that region. Design/methodology/approach – Fraud case histories and prosecutions in which the...

Purpose – The purpose of this paper is to investigate how the brainstorming component of Statement of Auditing Standards (SAS) No. 99 influences decision aid use and reliance, and the effectiveness of fraud risk assessment. Design/methodology/approach – The research framework links the...

Purpose – Experts contend that knowledge of the personal labor market penalties (loss of employment and future wealth) incurred by past chief executive officers (CEOs) forced to restate their firms' earnings may induce current CEOs to refrain from fraudulent disclosures. Because of the...

Agility and agile manufacturing are recent organizational development philosophies that industry and academia are studying. Benchmarking is a business practice that will aid in the study, refinement, and application of agility principles. This paper focuses on two issues, benchmarking agile...

Purpose – The purpose of this paper is to review general applications of the ISO14001 certification process and show how limitations such as ensuring minimum environmental performance standard, public access to performance information, and peer benchmarking may be overcome by voluntary...

Purpose – The purpose of this paper is to focus on investigating and benchmarking green operations initiatives in the automotive industry documented in the environmental reports of selected companies. The investigation roadmaps the main environmental initiatives taken by the world's three...

Purpose – The purpose of this research paper is to benchmark the evolution of reported sustainability activity in the pharmaceutical sector, which has been recognized as a leading sector in industrial sustainability. Design/methodology/approach – The authors examined recent published...