Purpose – The purpose of this paper is to provide insights into the current roles and responsibilities of the internal audit (IA) function and the factors perceived to be necessary to ensure its effectiveness. The current performance evaluation practices of IA are also examined....

Purpose – The purpose of this paper is to explore the effects of varying motivation induced by financial incentives and common uncertainty caused by time pressure on audit judgment performance. Design/methodology/approach – The experimental method is used to examine how financial incentives...

Purpose – This paper aims to explore two factors that may moderate the relation between an individual’s ethical values and their evaluation of competing ethical and financial outcomes. It is argued that distance (i.e. low proximity) attenuates moral intensity, thereby inhibiting ethical...

Managers can influence the evaluation of their performance by advancing various reasons for or making attributions regarding their financial achievement or the financial achievement of their divisions. In this study, an experimental design is used to determine the effect that the advancing of...

This article attempts to examine audit committee composition and structure affecting and leading to enhanced audit committee performance, with due regard for the principles of good governance and international best practices. The article recommends the ideal composition and structure of the...

Purpose The aim of this study is to present a model for service supply chain performance evaluation (SSCPE) based on fuzzy cognitive mapping (FCM). Design/methodology/approach Despite the unique nature of services, which distinguishes them from goods, the performance evaluation of service supply...

Purpose The purpose of this paper is to provide to the entrepreneurs, and propose to the scientific community, a newly structured knowledge system that includes the quality of customers and suppliers, to facilitate learning processes about the current state of the enterprise and new strategic...

Purpose – The purpose of this reflective paper is to examine the implications for the UK of Prime Minister David Cameron's declared belief that a Big Society of community entrepreneurs and volunteers will take on more and more responsibilities. Sometimes policies are spelt out in detail; this...

Organizations regularly use budgets as benchmarks for performance, and budgets represent a key control feature for almost every organization (Brown and Solomon (1993)). Research has demonstrated that outcome effects are pervasive in performance evaluation processes, and that performance...