Table of contents
The curse of oil! Search for a formula for global ethics
Roger K. DoostPurposeThis paper aims to discuss one of the most critical issues of our time, impediments to global ethics, and seeks to explore the question more intensely for a better outcome…
Factors influencing auditor independence: Malaysian loan officers' perceptions
Nur Barizah Abu Bakar, Abdul Rahim Abdul Rahman, Hafiz Majdi Abdul RashidPurposeAuditor independence is fundamental to public confidence in financial reporting and the auditing profession. The study aims to provide further understanding of the factors…
Qualified audit opinions in Malta
Konrad J. Farrugia, Peter J. BaldacchinoThis paper has the objective of identifying the different types of qualifications in auditor's reports of companies in Malta, the extent of multiple and repeated qualifications in…
Internal auditing practices and internal control system
Faudziah Hanim Fadzil, Hasnah Haron, Muhamad JantanTwo main objectives and they are: to determine whether the internal audit department of the companies listed in the Bursa Malaysia complies with the Standards for the Professional…
Disclosure of market risk or accounting measures of risk: an empirical study
Khaled Elmoatasem AbdelghanyPurposeIn 1997, the Securities and Exchange Commission (SEC) issued Financial Reporting Release No. 48. FFR No. 48 requires that companies disclose both qualitative and…
A multi‐attribute model for internal auditor selection
Inshik Seol, Joseph SarkisPurposeThe purpose of the paper is to help organizations more effectively select and evaluate internal auditors by introducing a multi‐criteria decision model, the analytic…
The public sector audit expectations gap in Bangladesh
Riazur R. Chowdhury, John Innes, Reza KouhyPurposeTo explore whether there is an audit expectations gap in the public sector between the Comptroller and Auditor General's (CAG) auditors in Bangladesh and the users of the…
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ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou