The purpose of this study is to examine mentoring as an important resource in coping with rapid organizational change during the merger of two international accounting firms. Shortly after their merger, 28 pairs of management advisory services (MAS) professionals, i.e., protégés and their...

The purpose of this paper is to apply signal detection theory (SDT) to the problem of detecting management fraud. The use of SDT methodology significantly strengthens understanding of the relationships among audit technology, base rates of management fraud, costs of Type I and Type II errors,...

By its nature, the capitalistic economic system has produced numerous ethical conflicts. The professions, as well as business in general, have been impacted by the increased emphasis on ethical behaviour. In the past few years, there has been an increased interest in business ethics. One...

To what extent does CIA certification enhance the stature and help the professional advancement of internal auditors? The professional significance of the CIA certification and the effect of a master′s degree and/or CPA certification on internal auditors is examined.

Defines cost management as “a set of techniques and methods for controlling and improving a company’s activities and processes, its products and services” to achieve continuous improvement and deal with global competition; with commitment from top management and worker involvement. Offers...

Summarizes the literature on mentoring and its effects, pointing out that little research has been done on international mentoring despite globalization. Considers how mentoring could be used to help accountants make international assignments into successful learning experiences and to cope with...

Accounting, particularly in the area of cost variance analysis, contains a great deal of ambiguity due to imprecise or ill‐defined control terms. Cost accountants must continually incorporate good sense and professional judgment in the accounting process to overcome that ambiguity. Because of...

The purpose of this paper was to explore the motivation and rationale behind international investment to better explain the conflicting results reported in previous research and to provide some answers to the current debate on international diversification. Monthly return data and annual...

In order to allow flexibility in the enforcement of the tax law, the language used is often intentionally vague and ambiguous. This enables the government to implement the intent of the lawmakers in administering that law. However, interpreting these vague and ambiguous laws requires tax...

Statement on Auditing Standards (SAS) No. 53 requires that the audit be designed to provide a reasonable assurance of detecting management fraud. Traditionally auditors have utilized personal, business, and economic red flags in risk analysis and audit planning. Touche Ross (1974), Coopers and...