Access to three years of annual reports and bank credit managers' assessments for 63 small businesses in New Zealand provides a strong basis to evaluate and to predict whether small businesses are likely to fail. Indicators of company failure are important, even crucial, to those who provide...

Purpose – This study seeks to examine practices in, and rationales for, internal audit outsourcing in New Zealand (NZ) companies. The purpose is to assess whether practice and preference conform to expectations where small‐to‐medium businesses dominate. Design/methodology/approach –...

Purpose – The purpose of this paper is to evaluate the institutionalization of an accrual accounting system in the Indonesian public sector. Design/methodology/approach – The authors undertake a case study to gain insights relating to the critical features of the institutionalization process...

In this study, internal auditors are asked to come to a view on whether functions they perform in connection with internal audit engagements are essential, and to what degree. Inspired by Burns, Greenspan and Hartwell’s concept of the true professional, there is an underlying interest in...