Financial and internal controls are important to organizations success. ABC group is undergoing internal controls and knowledge reengineering in the company so as to improve the group¡¯s operations and financial performance. Various measures have been recommended in this case. The results can...

Purpose – Though assurance services framework has been defined in the Auditing Standards, the understandability of the concept of reasonable assurance are varied by different auditors. The audit risk model (ARM) that is being used on a worldwide basis to underpin the audit risk of companies,...

Purpose – The inability of public accounting practices to retain female auditors is of concern to the profession. The purpose of this paper is to examine the factors associated with the actual turnover decisions made by female auditors in the public accounting profession....

Purpose – Auditors' employment with their former audit clients has been an issue of concern to regulators and accounting bodies because of its perceived effect on auditor independence. Little prior research examines this issue and the results are mixed. This paper is motivated by the lack of...

Purpose – The purpose of this study is to examine empirically the organizational factors that are associated with the absence of fraud. Design/methodology/approach – Factor analysis using principal component extraction was first employed. Logistic regression was then performed to analyze the...

Purpose – Although the prior literature has examined gender in analysing the factors underlying departures from and career progression in public accounting practices, the inconclusive results that have been obtained and the evolution of the situation over time bring about opportunities for...

Perceptions of auditor independence have become fundamental to public confidence in financial reporting and audit assurances. The lack of research on this issue in the Hong Kong auditing environment motivates the empirical study. The enactment of appropriate auditing standards in the marketplace...

Purpose – Perceived independence is one of the corner-stones in auditing theory. Despite prior research on auditor independence, the results are inconclusive. The lack of research in the Hong Kong auditing environment motivates this study, particularly following the Enron débâcle. The...