Table of contents
Accounting and auditing requirements of the Sudan Companies Act 1925: time for change
John A. Brierley, Hussein M. El‐Nafabi, David R. GwilliamThe Sudan Companies Act 1925 is outdated. There is a need for substantial revision to the Act either in accordance with, for example, current UK legislation, or a framework more…
Re‐engineering recruitment to the accounting profession
Malcolm Smith, Christopher GravesThere can be few personnel techniques so lowly regarded as the recruitment interview. Yet we persevere with the use of the technique despite the overwhelming evidence of its…
A critical evaluation of the effect of participation in budget target setting on motivation
Pamela ReidThis paper critically evaluates the effect of participation in budget target setting in an effort to increase the probability of an organisation’s goals being achieved and, in so…
An assessment of the newly defined internal audit function
Albert L. Nagy, William J. CenkerThe new definition of internal auditing defines the function as an independent, objective assurance and consulting activity designed to add value and improve an organization’s…
Auditing the indirect consequences of rework in construction: a case based approach
Peter E.D. LoveThere is little known about the indirect consequences of rework in construction projects, especially the financial costs. Therefore, this paper uses examples from a case study to…
Corporate governance: communications from internal and external auditors
Janet L. ColbertInternational Standards on Auditing (ISAs) require external auditors to communicate with the client’s governance body regarding significant matters which came to the auditors’…
Slack in public administration: conceptual and methodological issues
Tor BuschEver since its introduction, the concept of organisational slack has constituted the basis for a considerable body of research within behavioural science. A great deal of this…
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ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou