Search results

The advances and continuous development of technology have been identified as significant influences on the accounting profession (AICPA, 1998). In the last twenty years, both academia and the accounting profession have been giving much attention to the demand and opportunity for audits to be performed automatically, continuously and in nearly real time. This paper presents a comprehensive review of continuous auditing research by providing an overview of the emergence and growth of the continuous auditing literature and classifying the extant continuous auditing research on the basis of four research characteristics indicated by a newly developed research taxonomy.

The advances and continuous development of technology have been identified as significant influences on the accounting profession (AICPA, 1998). In the last twenty years, both academia and the accounting profession have been giving much attention to the demand and opportunity for audits to be performed automatically, continuously and in nearly real time. This paper presents a comprehensive review of continuous auditing research by providing an overview of the emergence and growth of the continuous auditing literature and classifying the extant continuous auditing research on the basis of four research characteristics indicated by a newly developed research taxonomy.

This study of 491 government secondary school teachers in Victoria, Australia, explores the relationship between sources and types of social support and teacher burnout. Examines both a conceptual model of social support and a social support instrument based on House′s typology developed for the purpose of the study. The major finding that principal support is a significant predictor of burnout is consistent with established research. However, the result that certain types of social support contribute to burnout presents a unique dimension on the social support‐burnout relationship. Also examines the support provided to others by teachers themselves and its impact on burnout. Explains the implications of the findings for theory and practice.