Table of contents
The other audit risk: the impact of false rejection on audit planning
A.D. WoodheadHighlights that the multiplicative risk model which forms the basis of auditing standards in both the USA and the UK only considers the risk of incorrect acceptance of an account…
Self‐assessment and the tax audit lottery: the Australian experience
Rex Marshall, Malcolm Smith, Robert W. ArmstrongSuggests that, as the UK moves to a system of self‐assessment for determining income tax liability, it is instructive to look at the experience of Australia, where such a system…
Management accounting in Singapore ‐ well in place?
B.C. Ghosh, Yoke‐Kai ChanReports the findings of a survey on management accounting practices in Singapore. Taking the form of a longitudinal study, finds in general that improvements have been made…
Erratum
This article has been withdrawn as it was published elsewhere and accidentally duplicated. The original article can be seen here: 10.1108/00438029710155780. When citing the…
Behavioural aspects of internal auditing “revisited”
Mort DittenhoferPresents a series of issues related to the behavioural relationships between internal auditors and their auditees. Includes suggestions for the resolution of problems that occur…
Viewpoint: is there a secret to their success?
Roger K. DoostReports the author’s experience of visiting P&Y Company and its directors in Atlanta, Georgia, USA. Indicates that this visit was very useful and in many ways inspiring. Maintains…
Viewpoint: code of ethics or no code of ethics ‐ a university experience
Roger K. DoostFocuses on Clemson University’s failed attempt to introduce a code of ethics. Looks at the flaws in the State’s Code of Ethics, and considers the limitations of such a code and…
ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou