Purpose – The purpose of this article is to assess managers' evaluation of risk associated with applicable uncontrollable forces when developing pricing strategies. Design/methodology/approach – The present study is based on attribution theory. An experiment using more than 100 business...

Judicious application of concept tests to specific situations contributes not only to the success of the product but also to the success of the product manager. Recognizing respondent limitations helps product managers estimate risk of product failure as well as explain failure to higher...

In the future, paperless audits will become commonplace as audit clients increasingly shift to paperless systems and audit software is developed that allows auditors to complete most procedures on‐line. To audit on‐line systems, auditors will have to incorporate on‐line audit software as...

The new definition of internal auditing defines the function as an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. The purpose of this paper is to summarize an assessment of this new definition obtained through structured...

In 1997, the Securities and Exchange Commission (SEC) issued new disclosure rules in an amendment to Regulation S‐X. This release requires the disclosure of both qualitative and quantitative information about market risk by all companies registered with the SEC for annual periods ending after...

Presents a model for analyzing the potential for value creation of the internal audit (IA) function, the human resource management (HRM) function, and the IA‐HRM pairing. A survey of 161 chief audit executives indicated that virtually all IA functions are risk managing in their audit...

Internal audit education is now concentrated in just a few tuition providers within the UK, a decrease from the 1980s. Generally it is not represented at all in its own right within higher education, and may just receive a passing reference as contrasted with external auditing. Hence it is...

Purpose – The objective of this paper is to gain an understanding of the multiple ways companies are using performance measures throughout the organization in the areas of strategic planning, monitoring operations, and evaluation of employees work and satisfaction with the company and...

Purpose – To communicate the development and results of strategic human resource management (HRM) research to the audit research community in order to stimulate audit research specific to HRM audits. Design/methodology/approach – Prior research that served as impetus for this paper is...