<title>Abstract</title> This article traces the challenges encountered in the development of appropriate guidance for an Australian public sector organization embarking on meeting its legislated responsibility of carrying out audits of natural resource management practices and performance, a new and...

Purpose – The purpose of this paper is to examine the potential impact of two affiliation factors, as encapsulated by the chief financial officer's (CFO) prior organizational (alumnus vs non-alumnus) and professional background (audit vs non-audit ex-partner), on auditor independence in...

This study explores governance challenges in small not-for-profits (NFP), and identifies resources and potential strategies to address these challenges. The study’s primary motivation is that while all organisations need effective governance, small NFPs receive less governance research and...

We extend the literature by providing evidence that a cultural variable, intrinsic Islamic religiosity is important in understanding auditors’ judgement in the Islamic context of Pakistan. The intrinsic Islamic religiosity theoretical construct examined is Islamic Worldview (IW) which...