There has been widespread recent public debate about problems of corporate governance, accountability and audit regulation in the UK. In the arena of UK audit regulation, the Auditing Practices Board’s publications, The Audit Agenda and The Audit Research Agenda, contain a discussion of audit...

This paper focuses on information security in Chinese Banking Information Systems (BIS), which can only be understood in the context of the wider reforms of the Chinese banking sector. A small pilot study of banking in Shenzhen was carried out. Shenzhen, in southern China, is one of the Economic...

Introduction: the impact of IT on basic accounting concepts and accounting education - an overview, Bernard Williams. Part 1 Economics: the impact of IT on "the economy", Peter Monk; information economics, Martin Walker; economic theories of information - a critique, Shaun Hargreaves Heap. Part...

Selects two of the recent developments in information technology, and those expected in the near future, which suggest major advances in both human‐computer and computer‐computer communications. Explores the internal control and auditing issues which surround two such technologies –...

Audit committees have a relatively long history dating back to the ineteenth century. It is only in recent years that their use has been popularized again in the private sector. Fundamentally, it is often argued that audit committees exist to mediate between executive directors and auditors...