Table of contents
Regulatory audit functions and auditor‐contractor relationships
Nasrollah Ahadiat, Keith EhrenreichGovernment contractors operate under circumstances unmatched in the commercial marketplace. A significant factor for conducting business in that environment is the use of heavy…
Internal audit in charities: a revolution still awaited
Paul PalmerCharities are now big business in the UK, responsible for delivering major welfare services. The regulatory structure has been improved and a new radical accounting standard has…
An empirical examination of the influence of the “new” US audit report and fraud red‐flags on perceptions of auditor culpability
Dan C. Kneer, Philip M.J. Reckers, Marianne M. JenningsIn 1988, the US standard form audit report experienced its first major modification in 39 years. Among the objectives of the “new” report were better auditor/user communications…
Privatization: audit opportunity
Felix PomeranzThe current wave of privatization, abroad more aptly referred to as denationalization, has achieved decidedly mixed results. Performance shortfalls have been fostered by…
Factors influencing compliance with GAAS reporting standards on private sector engagements
Barry J. BryanExamines the influence of various audit firm and client characteristics on compliance with Generally Accepted Auditing Standards’ (GAAS) reporting standards for private sector…
Coping with one’s boss: showing loyalty to your boss
Jay T. Knippen, Jay Thad B. GreenArgues that very few people know how to show loyalty to their boss in the workplace, yet loyalty is often valued more highly than performance. Sets out basic steps on how to show…
ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou