Purpose – The purpose of this paper is to examine the factors that are perceived as important for the statutory audit function to restore confidence in the financial statements, its value relevance and decision usefulness in the aftermath of the financial crisis. Design/methodology/approach...

Purpose – This paper seeks to investigate the work performed by French Cour des comptes magistrates as part of performance audits. The research objective is to understand who the magistrates are, what they do, how they do what they do, how they perceive their role, what authority they feel...

Purpose – The purpose of this paper is to explore the perception of public sector auditors on performance audit in Malaysian public sector entities. In particular, this study elicits the respondents’ opinions on the elements of performance audit, the need for involvement of auditors in...

Purpose This study of the impact of Belgian Court of Audit on Federal Administration for the 2005 to 2010 period aims to highlight the auditors’ influence on the management of governmental organizations through the performance audits they have been conducting since 1998. A set of ten variables...

Purpose – The influence that Supreme Audit Institutions (SAIs) exert on management of administrations through performance audits has been examined very little and questioned even less. This study of the impact of Auditors General (AG) on management of six Canadian administrations for the...

Speculates on whether companies are obtaining value for money from technology, as IT spending consumers a considerable portion of both the balance sheet and the annual operating budget. Shows how to figure out whether a company is getting its money’s worth out of its investment in technology,...

The article defines the public sector, contending that concepts, techniques and models applicable here are also applicable in the private sector. Operational auditing and internal control within a dual accounting system are advocated. The article ends with a brief account of public sector...

Evidence points to the need for a coherent, well‐communicated manufacturing strategy which establishes the best possible link between the competitive needs of the business and what needs to be done at the operational level in order to provide the business with a sustainable advantage over the...

It is not sufficient just to make the decision to implement just‐in‐time (JIT) and then let events run their course. It is important also to have in place an auditing procedure that can monitor that JIT is being implemented efficiently and correctly. These procedures should ideally monitor...

Examines the use of media scheduling in the field of advertising. Looks at newspaper publishers, in particular, investigating forecasting of advertisement space and revenue; the pricing problem of advertisement rates; and some specific applications of operational research in planning for a...