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. Governments of several countries had implemented professional audit standards sanctioned by their professional accounting …
Persistent link: https://www.econbiz.de/10014929603
With the formation of the International Accounting Standards Committee in the 1970s the natural progression in the 1980 …‐setting body wished to do was to introduce these countries to the codified set of international accounting standards. Raises the … key question of priority. Should the focus of international accounting bodies with regard to the needs of developing …
Persistent link: https://www.econbiz.de/10014929604
this has been established the paper then considers the role that accounting has played and will continue to play in these … that accounting has in the organisational structure and culture. It draws as a conclusion that these recently privatised … industries provide a unique and rich source for further accounting research.  …
Persistent link: https://www.econbiz.de/10014929610
The National Audit Office of the People’s Republic of China issued 38 auditing standards and guidelines on 1 January 1997. This was the culmination of a variable historical development during which audit activity was either emphasised or downplayed altogether. With the open door policy and the...
Persistent link: https://www.econbiz.de/10014929613
This paper reports the findings of a study of how new universities train research students in accounting and finance … research degrees in accounting and finance, and how these problems are addressed. It was found that the new universities have …
Persistent link: https://www.econbiz.de/10014929614
. Any accounting system needs to pay due regard to individuals; groups; organisational structures and control; and the … environment. Without this concern the accounting system will be seen as unrealistic and inadequate and this will lead to much of …
Persistent link: https://www.econbiz.de/10014929693
States that change is occurring rapidly in accounting education. Forces are converging to promote more educational …. Suggests that the major developments unfolding in accounting education will, no doubt, have many effects on internal auditing …. Reviews some of the major forces buffeting accounting education, illustrates how these forces are affecting curricula and …
Persistent link: https://www.econbiz.de/10014929736
Despite popular portrayals of women's current success in public accounting, labour force statistics indicate that few … women actually advance to partnership level positions. Accounting research on the scarcity of female partners tends to …
Persistent link: https://www.econbiz.de/10014929738
Some background to the removal of advertising restrictions in the accounting profession are provided and the literature …
Persistent link: https://www.econbiz.de/10014929741
To what extent does CIA certification enhance the stature and help the professional advancement of internal auditors? The professional significance of the CIA certification and the effect of a master′s degree and/or CPA certification on internal auditors is examined.
Persistent link: https://www.econbiz.de/10014929757