Purpose – This paper aims to present a systematic approach for knowledge auditing which is composed of a number of … stages with the focus on the establishment of an overall framework and customized tools for knowledge auditing. Design …/methodology/approach – The systematic approach for knowledge auditing is composed of eight phases: orientation and background study, cultural …

Purpose – The purpose of this paper is to better understand the relationship between accounting and auditing quality …' predictions, the paper finds evidence that accounting and auditing quality are significantly related to the level of perceived … improving accounting and auditing quality. Practical implications – The findings suggest that countries can reduce the level of …

alongside financial secrecy, auditing standards and corporate transparency. While more financial secrecy and a higher volume of … that it is mostly less secrecy, more transparency and better auditing that could gradually transform a high-risk country … registries to address the issues around secrecy, transparency and auditing misconducts. Additionally, the general strengthening …