Table of contents
External auditors' reliance on internal auditing: further evidence
Lois Munro, Jenny StewartThe purpose of this paper is to explore whether internal audit's reporting relationship with the audit committee and the client's business risk environment impact external…
Materiality in the context of audit: the real expectations gap
Keith A. Houghton, Christine Jubb, Michael KendThis paper seeks to focus on the issue of materiality judgements and the need for public disclosure of materiality levels. Insights about the concept of materiality are drawn from…
Corporate governance and no fraud occurrence in organizations: Hong Kong evidence
Philip LawThe purpose of this study is to examine empirically the organizational factors that are associated with the absence of fraud.
Indirect government controls over Australia's social security expenditure: A Foucauldian analysis
Robert J. GroseThe aim of this study is to examine how the use of indirect government control mechanisms is used as a means of holding government agencies such as job network providers and…
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ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou