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Benchmarking the ethics of internal auditors : a comparative analysis of private and public sector
Pappa, Evangelia; Filos, John - In: Spoudai : journal of economics and business 69 (2019) 1/2, pp. 30-44
The main purpose of the paper is to benchmark the ethical behavior of internal auditors in Greece proposing a …
Persistent link: https://www.econbiz.de/10012063028
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Limitations of Current Financial Reporting : A Case for Integrated Reporting
Dhingra, Pooja - 2015
Purpose - The landscape of corporate reporting is about to change completely. The article aims to determine the disclosures required if the new form of reporting is adopted as an upshot of limitations of the current financial reporting and sustainability reporting. Though top few companies have...
Persistent link: https://www.econbiz.de/10013025817
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A Multi-Dimensional Ethical Approach to Accounting and Reporting Practices
Singh, Ajay Kumar - 2014
Purpose – The purpose of this research is to find out the multi-dimensional ethical approach to accounting and reporting practices going on in India and abroad. What has been the shift in Reporting Practices by Indian companies? What drives the Indian companies to report on the non-financial...
Persistent link: https://www.econbiz.de/10013045115
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External audits and official control : what’s the difference in their usefulness and credibility?
Rogala, Piotr; Kafel, Piotr; Lapina, Inga - In: Central European Management Journal 32 (2024) 2, pp. 284-300
Purpose The study aims to determine whether audited organizations experience differences between external audits and official controls. Design/methodology/approach A survey among 100 organic food producers was conducted to explore differences regarding the usability of external audits and...
Persistent link: https://www.econbiz.de/10014553011
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The Profits of the Dutch East India Company's Japan Trade
Camfferman, Kees; Cooke, T. E. - 2014
This article analyses the eighteenth-century accounting practices of the Japanese trading station or factory of the Dutch East India Company (Vereenigde Oost Indische Compagnie or VOC). The factory's trade and its reported profits declined during the eighteenth century, but because of the...
Persistent link: https://www.econbiz.de/10014029493
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The relationship of internal auditors’ characteristics with external auditors’ reliance and its impact on audit efficiency: Empirical evidence from Indonesian government institutio...
Usman, Rudy; Rohman, Abdul; Ratmono, Dwi - In: Cogent Business & Management 10 (2023) 1, pp. 1-17
Previous studies have separately investigated the relationship between the internal auditors' characteristics, the level of external auditors' reliance, and the audit efficiency so it has not fully described how the external auditors make decisions to rely on internal audit work, which has an...
Persistent link: https://www.econbiz.de/10014527859
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The relationship of internal auditors' characteristics with external auditors' reliance and its impact on audit efficiency : empirical evidence from Indonesian government instituti...
Usman, Rudy; Rohman, Abdul; Ratmono, Dwi - In: Cogent business & management 10 (2023) 1, pp. 1-17
Previous studies have separately investigated the relationship between the internal auditors' characteristics, the level of external auditors' reliance, and the audit efficiency so it has not fully described how the external auditors make decisions to rely on internal audit work, which has an...
Persistent link: https://www.econbiz.de/10014470015
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AUDITOR´S ETHICS IN THE CONTEXT OF GLOBAL CRISIS
Dragos, Dana Simona - In: Annals of Faculty of Economics 1 (2010) 2, pp. 851-855
In the context of current global crisis, a series of questions regarding the professional accountant´s position need to be clarified in order to may understand the way in which the auditors, considered objective and independent due to their ethical and professional conduct, contribute to the...
Persistent link: https://www.econbiz.de/10008829805
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Five questions for addressing ethical dilemmas
Rossy, Gerard L. - In: Strategy & Leadership 39 (2011) 6, pp. 35-42
Purpose – This paper aims to offer a framework of five questions for analyzing ethical dilemmas faced by managers and professionals. The framework's main purpose is to help individuals understand the nature of ethical issues and to avoid making ethical mistakes – decisions or actions that...
Persistent link: https://www.econbiz.de/10015016753
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The Implementation of Internal Auditing in Greece
Kontogeorgis, Georgios - 2012
The purpose of the paper is to examine the operation of internal auditing in Greece. It analyzes the definition of both … of internal auditor.This paper is updated with the latest developments regarding internal audit issues in Greece. Special … emphasis is placed on the analysis of the adoption of IIAS in Greece.The application of the principles of IIAS can be a tool …
Persistent link: https://www.econbiz.de/10013097200