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auditing profession that fits the current fragmented regulatory context of the UAE and GCC, and could help accountancy to … become a cornerstone of an improved corporate governance regime. This paper aims to focus on the features of accountancy … from official organizations. A short survey was also administered to students. Findings – In summary, accountancy …
Persistent link: https://www.econbiz.de/10010814491
auditing profession that fits the current fragmented regulatory context of the UAE and GCC, and could help accountancy to … become a cornerstone of an improved corporate governance regime. This paper aims to focus on the features of accountancy … from official organizations. A short survey was also administered to students. Findings – In summary, accountancy …
Persistent link: https://www.econbiz.de/10014857476
Casual observation indicates that partners in accounting firms occasionally select actions which expose their firms to great risk. A model illustrates conditions when a partner may have incentive to associate with a client whose expected value to the accounting firm is egative. The potential for...
Persistent link: https://www.econbiz.de/10014641473
This paper examines the perceptions of senior auditors in large firms in Sydney, Kuala Lumpur and Auckland concerning …, external risk, system risk and oversight threats) may provide a basis for further investigation of how auditors assess inherent …
Persistent link: https://www.econbiz.de/10014929632
most important for Swedish auditors when it comes to building and maintaining client trust. The analysis is based on data … from a postal inquiry survey in 2003. It shows that practicing auditors experience the personal dimension of trust as …
Persistent link: https://www.econbiz.de/10005248008
client’s perception of reality, the client’s representation of reality, the auditor’s perception of reality, and the auditor’s … inquiry process. This paper presents a model that helps auditors to understand the stages of the client inquiry process and … auditors in evaluating the evidence thus obtained. Our model is a multistage communication channel that connects reality, the …
Persistent link: https://www.econbiz.de/10014928778
Within the contemporary economic conditions, enterprises might achieve a competitive advantage if only they sell goods and services with high quality and lower prices. Customers, usually, prefer quality goods with acceptable prices, while such goods create reputation with the particular brand....
Persistent link: https://www.econbiz.de/10008459913
Persistent link: https://www.econbiz.de/10011581579
Persistent link: https://www.econbiz.de/10011779803
Formal mentoring programmes have developed in public accounting firms in order to gain career development and organizational advantages and, although there is substantial literature concerning problems with formal mentoring programmes, there are few studies which actually have compared the...
Persistent link: https://www.econbiz.de/10014641538