A consortium of environmental groups and pension fund managers in the United States have recently announced a set of corporate guidelines called the “Valdez Principles”. One guideline calls for firms to prepare annual environmental reports, which would be independently audited. Accountants...

The accountants′ world is changing greatly as a result of, inter alia , emerging technologies, global competition, increasing complexity, dynamic effects, dramatic growth, and new laws. To manage accountants effectively in this evolving environment, new techniques are eeded to support and...

Explains the difference between orientation and training. Advances a top‐down approach for assembling an orientation programme, offering flexibility and allowing the new auditor to build a framework of understanding about his/her work. There are four modules: Industry; Company; Internal...

Examines whether internal auditors and management accountants have different personal ethical philosophies. Also examines the possible presence of intervening variables such as personal (i.e. age, gender, experience, education, professional certification and salary) or environmental factors...

Highlights similarities among the codes of ethics promulgated by professional societies in the United States such as The Institute of Internal Auditors (IIA), the American Institute of Certified Public Accountants (AICPA), the Institute of Management Accountants (IMA), and the EDP Auditors...

There has been an increasing concern about ethical behaviour in the accounting profession. Examines CPAs′ perceptions about the ethical behaviour which currently exists in the accounting profession. Results indicate that there is a polarity which exists among CPAs. Many believe that...

Based on a survey of US colleges and universities and reports the scope of operational auditing in these institutions. As a part of this study two hypotheses are formulated and tested to determine whether: (1) the scope of operational auditing differs between private and public institutions; and...

Gives an overview of events in the field of stress management. Describes the relationship of stress to the human autonomic nervous system and discusses the physiological effects in relation to type A/B behaviour. Investigates the sources and methods of detection of stress. Examines methodologies...

The mathematical modelling of audit fees has emerged in research as one means by which the factors which explain the level and variability of audit fees can be examined. Existing literature shows that auditee size and complexity are major determinants of audit costs incurred by an auditee....