Table of contents
The effect of format and experience on internal control evaluation
James Lloyd Bierstaker, Jay C. ThibodeauThe purpose of this paper is to investigate whether the use of a questionnaire or a narrative documentation format will impact an auditor's performance in identifying internal…
Internal auditors: their role in the institutions of higher education in Malaysia
Zamzulaila Zakaria, Susela Devi Selvaraj, Zarina ZakariaTo provide evidence on the establishment of the internal audit function in the higher education institutions in Malaysia and also to obtain the perceptions of the management of…
Auditee and audit firm characteristics as determinants of audit qualifications: Evidence from the Athens stock exchange
Constantinos Caramanis, Charalambos SpathisThe objective of this paper is to test the extent to which combinations of financial information with non‐financial variables, such as audit fees and type of audit firm, can be…
The effect of audit committee performance on earnings quality
Jerry W. Lin, June F. Li, Joon S. YangThe role of audit committees in ensuring the quality of corporate financial reporting has come under considerable scrutiny due to recent high‐profile “earnings management” cases…
Corporate reputation and organisational performance: an Australian study
Robert Inglis, Clive Morley, Paul SammutTo test for a relationship between corporate reputation and financial performance, using Australian data.
The stock market reaction to Ernst & Young's sale of its consulting unit to Cap Gemini
Carol Liu, Sandeep NabarThe purpose of this paper is to investigate how the stock prices of Ernst & Young's (E&Y's) audit clients reacted to the sale of the accounting firm's consulting unit to Cap…
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ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou