Table of contents
Transaction cost economics: a theory for internal audit?
Gary SpraakmanCompared to external audit, internal audit has been charged with having no theory to guide academic research and practice. Suggests that the claims that internal audit has no…
A zero‐one programming model for internal audit planning
Ramadan HemaidaOne of the major components of an audit plan is risk assessment. Risk factors vary among organizations, and internal auditors must review their own organizational cultures to…
Critical thinking in accounting education: processes, skills and applications
Alan Reinstein, Mohamed E. BayouExplains that many prestigious bodies, including the American Assembly of Collegiate Schools of Business and the Accounting Change Commission, have asked accounting educators to…
Current status of accountant liability: audit practice impact
Ron Colley, Madhuri S. Mulekar, Mark A. Segal, Ara G. Volkan, Richard CoarseyExamines the impact of developments in accountant liability on audit practice. Focuses on analysis of the impact of legal liability on different size accounting firms (classified…
Viewpoint: My sons and me and ABC costing
Roger K. DoostActivity‐based costing (ABC) has received considerable attention in recent years. In fact, some have portrayed it as a cure‐all for all kinds of problems. Presents a father‐son…
ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou