Table of contents
Outsourcing: an operational auditing perspective
Thomas A. Gavin, C. Michele MatherlyExamines the general issues that need to be considered when planning outsourcing. Also provides a framework that can be used for analysing the costs that bear on the outsourcing…
Analytical procedures for new and matured industries
Teck Min Choo, Meng Keong Chua, Chee Boon Ong, Theong Hee TanExamines the impact of client industry on the use and effectiveness of audit analytical procedures. Segregates audit client firms into two industry categories ‐ new and matured…
The audit status of preliminary profit announcements
Tony Beasley, Kevin Hapeshi, Roger HusseyThe regulations concerning preliminary profit announcements are contained in the Listing Rules of the Stock Exchange. The disclosure provisions are modest and there is no…
An extension of stakeholder theory research: developing surrogates for net organizational capital
Mark E. Steadman, Ronald F. GreenFor those interested in studying the effects of stakeholder theory on organizational performance, the establishment of measures that represent both explicit and implicit claims on…
Management audit as a service to public enterprise management: a study of management audit and the memorandum of understanding (MOU) system in India
G.S. BatraDespite the dominating role which the public sector has played in the transition of the Indian economy, it still suffers from poor managerial efficiency which has an adverse…
ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou