Table of contents
Outsourcing implications for accounting practices
Ahmad H. Juma’h, Douglas WoodDiscusses the treatment of outsourcing in company accounts. In particular, it considers the application of several accounting standards that may be relevant to the presentation of…
7556
Local government internal auditors’ perceptions of the Audit Commission
Mary Bowerman, Shirley HawksworthReflects on the findings of a questionnaire survey of senior local government internal auditors. The questionnaire elicited views of the internal auditors on the usefulness of…
2894
Audit independence in the UK – the state of the art
Gerald VintenPractising internal and external auditors regularly find that crucial concepts governing how they operate are the twin terms of independence and objectivity. Part of the problem…
6095
Advances in accounting and communication – a historical review
Roger K. DoostA short discussion of the history and importance of communications and its technological means in the development and evolution of accountancy.
787
ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou