Table of contents
Perceived value of mandatory audits of small companies
Shifei Chung, Ramesh NarasimhanAs a territory of the UK (until 1 July 1997), Hong Kong followed the UK accounting and auditing standards quite closely, in most cases mirroring the requirements. However, there…
Presentation format, relevant experience and task performance
James L. Bierstaker, Richard G. BrodyOn every engagement, auditors are required to obtain a sufficient understanding of the internal control structure to plan the audit and determine the nature, timing and extent of…
Association of audit delay and audit firms’ international links: evidence from Bangladesh
Shahed Imam, Zahir Uddin Ahmed, Sadia Hasan KhanExamines whether audit delay of Bangladeshi companies is associated with audit firms’ links with international firms. The study is based on a sample of 115 listed companies of the…
Evidence of the audit expectation gap in Singapore
Peter J. Best, Sherrena Buckby, Clarice TanReports a study in 1996 of the audit expectation gap in Singapore. The main aims were to measure the level and nature of expectation gap in the 1990s and compare with the results…
The expectation gap: perceptual differences between auditors, jurors and students
Kimberly E. Frank, D. Jordan Lowe, James K. SmithThe expectation gap has been presumed to be caused by the differing perceptions of the accounting profession and third parties regarding the profession’s role, responsibilities…
Continuous auditing: the audit of the future
Zabihollah Rezaee, Rick Elam, Ahmad SharbatoghlieTechnological advances (e.g. e‐commerce and the Internet) have changed business practices and the process of recording and storing business transactions. Extensible Business…
The impact of information technology on the audit process: an assessment of the state of the art and implications for the future
James L. Bierstaker, Priscilla Burnaby, Jay ThibodeauIn the future, paperless audits will become commonplace as audit clients increasingly shift to paperless systems and audit software is developed that allows auditors to complete…
ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou