Table of contents
Strategy, control activities, monitoring and effectiveness
Adebayo Agbejule, Annukka JokipiiFirst, this paper aims to provide empirical evidence of the interaction between the components of an internal control system. Second, it seeks to integrate work from the field of…
The association between auditor quality and human capital
Yu‐Shu Cheng, Yi‐Pei Liu, Chu‐Yang ChienFollowing the high profile collapses of Enron and WorldCom, and the demise of Andersen, human capital (HC) has become a key driver of auditor quality. The purpose of this study is…
Initial online trust formation: the role of company location and web assurance
Richard Fisher, S. Zoe ChuPrior research suggests that significant impediments to the growth in electronic commerce exist, particularly in relation to international exchanges. This paper aims to…
The audit expectations gap and the role of audit education: the case of an emerging economy
Javed Siddiqui, Taslima Nasreen, Aklema Choudhury‐LemaThe purpose of this paper is to investigate the effect of audit education in reducing the audit expectations gap (AEG) in an emerging economy, namely Bangladesh.
Sarbanes‐Oxley section 404 compliance: Recent changes in US‐traded foreign firms' internal control reporting
Hua‐Wei HuangThe purpose of this study is to investigate the compliance of US‐traded foreign firms with Sarbanes‐Oxley section 404 (SOX 404) by examining recent changes in their material…
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ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou