Table of contents
On ethical theory in auditing
Lutz PreussThis article discusses ways of giving support to auditors in addressing moral dilemmas. Codes of Ethics are very important in this context but are in the final analysis…
5931
The Glass‐Steagall Banking Act ‐ “its demise”
Michael J. LairdThe purpose of this research is to analyse the Glass‐Steagall Banking Act and the congressional movement to repeal same. Reviews the outcome and ramifications of the Banking Act.
850
Re‐engineering the acquisition and payment process ‐ get the most from your integrated system software
Kenton B. WalkerMany organizations are adopting a business process approach to managing their acquisition and payment process. Integrated information systems are an important part of this effort…
824
Auditors’ liability to third parties ‐ the door remains open
Conor O′LearyThis article examines the area of auditors’ liability to third parties. It commences by reviewing landmark historical cases, from Ultramares (USA 1931) to the most recent…
4137
ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou