Table of contents
Models for the regulation of UK company audit
Ian P. Dewing, Peter O RussellThere has been widespread recent public debate about problems of corporate governance, accountability and audit regulation in the UK. In the arena of UK audit regulation, the…
2850
Audit committees: where do we go from here?
Felix PomeranzAuditors are urged to promote communication with audit committees as well as with the entire board. Contacts with the entire board are most appropriate, given the rise of issues…
1720
Managerial auditors’ mixed cost forecasting assumption departure error estimates for litigation and professional liability risk reduction: the electronic security industry
Avi RushinekManagerial auditors (MAs) are frequently relying on mistaken mixed costs (MC) forecasting assumptions. Two such assumptions are that MC are linear within the relevant range and…
917
Understanding changes in systems, accounting and auditing: the impact of EDI
Bernard C. Williams, Keith L. Hood, Jui‐Chih Chen, Peter O RussellConsiders the impact of EDI on accounting systems, accounting, and on auditing. Indicates that the beneficiaries of EDI are mainly the powerful companies that initiate it, a point…
1951
ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou