Table of contents
Does repetition impair auditors' judgments?
Wendy GreenThe purpose of this paper is to examine whether the repetition effect bias noted in prior psychology literature impacts auditor judgments. Were auditors to succumb to this bias…
Corporate governance, transparency and performance of Malaysian companies
Mohd Hassan Che Haat, Rashidah Abdul Rahman, Sakthi MahenthiranThe paper aims to examine the effect of good corporate governance practices on corporate transparency and performance of Malaysian listed companies.
Continuous online auditing as a response to the Sarbanes‐Oxley Act
El‐Hussein E. El‐Masry, Jacqueline L. ReckThe purpose of this paper is to examine investors' perceptions of the usefulness of continuous online auditing (COA) prior to and after the Sarbanes‐Oxley (SOX) Act and assesses…
The effect of IT controls on financial reporting
Gerry H. Grant, Karen C. Miller, Fatima AlaliThe purpose of this paper is to examine information technology (IT) control deficiencies and their affect on financial reporting.
The impact of harmonisation by the International Federation of Accountants: An empirical study of the informational value of Tunisian auditors' reports
Hamadi Fakhfakh, Mondher Fakhfakh, María Consuelo Pucheta‐MartínezThe purpose of this paper is to examine the impact of the new, revised International Standard on Auditing (Revised ISA700) in terms of the wording characteristics of Tunisian…
ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou