Table of contents
The Advertising of External Audit
Hai Yap TeohThis study reports the results of a survey designed to examine thefactors or attributes that finance managers consider important in theirchoice of accounting firms. The results…
Reliance on Internal Audit Departments
Barbara Apostolou, Robert M. Harper, Jerry R. StrawserStatement on Auditing Standards No. 9 (SAS 9) discusses therole of a client′s internal audit department (IAD) in the independentauditor′s examination. Despite the benefits of…
A Quality Assurance Review for the Internal Audit Function
William D. Cooper, W. Frank Kauder, Robert G. MorganFor a number of years external auditors have advocated theextension of a peer review system to include internal auditingdepartments in order to improve the quality of an audit. A…
Characteristics of Professionals in Public Accounting Firms
Janet L. Colbert, Kevin W. Mossholder, Arthur G. BedeianPersonnel selection and professional satisfaction can be affectedby the “goodness of fit” between individual certified publicaccountants and the size of division in which they…
Mandatory Audit for Cost and Management Accounts
B.C. Ghosh, J.C. Oliga, B. BanerjeeWhile in real life organisations typically undertake in a holisticfashion the functions for which they were established, accounting forthe ensuing activities of those functions…
The Japanese Model and Western Management Practice
Nick OliverThis article discusses the philosophy and supporting conditions forJapanese production management techniques like Just‐in‐Time. Westernemulation of the practice often overlooks…
ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou