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The relationship between the new IIA Standards and the internal auditing profession

Coetzee, G.P.; du Bruyn, R. - In: Meditari Accountancy Research 9 (2001) 1, pp. 61-79

The Institute of Internal Auditors is in the process of developing new standards for the internal auditing profession. The first set of these standards will be implemented with effect from 1 January 2002. The purpose of professional standards is to lay down the minimum requirements to be...

Persistent link: https://www.econbiz.de/10014930335

The role of the general practice surgery in safeguarding adults

Gibson, Jeremy C.; Nicol, Bill; Ronayne, Ed; Grant, Michelle - In: The Journal of Adult Protection 18 (2016) 5, pp. 288-298

) approach to seeking assurance from their GPs that they have effective safeguarding adults arrangements in place. The paper aims … and national guidance, the local approach to seeking assurance from GP surgeries; the authors adjusted the pathways on the …; details core competencies required of GPs regarding safeguarding adults; presents how CCGs can seek assurance from GP …

Persistent link: https://www.econbiz.de/10014841346

The ethical, social and environmental reporting‐performance portrayal gap

Adams, Carol A. - In: Accounting, Auditing & Accountability Journal 17 (2004) 5, pp. 731-757

The purpose of this article is twofold. First, it assesses in detail the extent to which corporate reporting on ethical, social and environmental issues reflects corporate performance in case study company Alpha. This “reporting‐performance” portrayal gap is a key measure of the extent to...

Persistent link: https://www.econbiz.de/10014640997

The search for a conceptual framework : Quest for a holy grail, or hunting a snark?

Page, Michael - In: Accounting, Auditing & Accountability Journal 18 (2005) 4, pp. 565-576

Purpose – The paper is an exercise in “metaphoric defamiliarisation”. The metaphor of the search for a conceptual framework as “quest” is unpacked and an alternative, based on Lewis Carroll's The Hunting of the Snark , is proposed in its place. Design/methodology/approach – Many...

Persistent link: https://www.econbiz.de/10014641034

Engaging with organisations in pursuit of improved sustainability accounting and performance

Adams, Carol A.; Larrinaga‐González, Carlos - In: Accounting, Auditing & Accountability Journal 20 (2007) 3, pp. 333-355

Purpose – The purpose of this paper is to present a case for research in ethical, social and environmental (or sustainability) accounting and accountability which engages with those organisations claiming to manage and report their sustainability performance. In addition, the paper reviews the...

Persistent link: https://www.econbiz.de/10014641103

Financial Reporting Quality Labels : The Social Construction of the Audit Profession and the Expectations Gap

Lee, Tom - In: Accounting, Auditing & Accountability Journal 7 (1994) 2, pp. 30-49

Analyses a policy‐making issue concerning historically persistent phenomena with the potential, concurrently, to assist the social construction of the audit profession, and create expectation problems capable of accentuating the present audit crisis. The phenomena are the financial reporting...

Persistent link: https://www.econbiz.de/10014641515

Discourse and rhetoric : the case of the New Zealand Native Land Company

Hooper, Keith; Pratt, Michael - In: Accounting, Auditing & Accountability Journal 8 (1995) 1, pp. 10-37

Considers rhetoric and discourse in financial accounting and how rhetoric/discourse was employed by the directors of a New Zealand property company. The particular case cited is that of the New Zealand Land Company 1882‐1890. Shows how land may be transferred from indigenous owners and...

Persistent link: https://www.econbiz.de/10014641526

Global accounting standards: reality and ambitions

Wagenhofer, Alfred - In: Accounting Research Journal 22 (2009) 1, pp. 68-80

Purpose – The enormous success of International Financial Reporting Standards (IFRS) in becoming globally accepted accounting standards leads to challenges in the future. The purpose of this paper is to outline challenges that arise from political influences and from the pressure to sustain a...

Persistent link: https://www.econbiz.de/10014676571

Polish financial reporting principles in transition

Leśko, Dariusz - In: Baltic Journal of Management 2 (2007) 1, pp. 55-66

Purpose – The purpose of this paper is to deal with the evolution of Polish financial reporting principles in its historical context, this providing the reader with basic understanding of what has been influencing the shape of Polish accounting rules and how they evolved from the communist...

Persistent link: https://www.econbiz.de/10014685481

Insurance companies: waking up to international standards

Masters, Nigel; Dupont, Eric - In: Balance Sheet 10 (2002) 3, pp. 35-38

International Accounting Standards are steadily becoming the norm. The European Union agreement that all listed companies in Europe must comply by the year 2005 has hastened the process further. This brings particular challenges for all organisations in the financial services world but for...

Persistent link: https://www.econbiz.de/10014689082