Table of contents
Developing internal auditing procedures in UK organizations using a benchmarking approach
Jonathan Liu, Hong Seng Woo, Victor Boakye‐BonsuAs organizations are downsized, re‐engineering and the span of control inflates, the need for self‐regulation and control grows. This need has seen the growth in the provision of…
Forensic accounting education: insights from academicians and certified fraud examiner practitioners
Zabihollah Rezaee, E. James BurtonCurrent initiatives in accounting education, while focusing on the importance of accounting instruction and teaching students how to learn, emphasize continuous lifelong learning…
Product costing continuum for managerial decisions
Alan Reinstein, Mohammed E. BayouDevelops a continuum of product costing systems (PCSs) and demonstrates its application to making managerial decisions. Explains the relevance of this structure to managerial…
Auditor independence: an international perspective
Rocco R. Vanasco, Clifford R. Skousen, L. Roger SantagatoExamines the role of professional associations and governments in developing and promulgating standards to foster auditor independence. Presents a survey of countries which showed…
Viewpoint: Ethical standards or accounting standards for developing countries: which one should come first?
Roger K. DoostWith the formation of the International Accounting Standards Committee in the 1970s the natural progression in the 1980s was to bring together developing and underdeveloped…
ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou