Table of contents
An improved process model for internal auditing
Michael Elliott, Ray Dawson, Janet EdwardsTo investigate and understand the reasons why internal auditing is often perceived to not add value. This paper describes the development of a new process model and approach that…
The impact of codes of ethics and experience on auditor judgments
Gary Pflugrath, Nonna Martinov‐Bennie, Liang ChenThe purpose of this study is to investigate the impact of the presence of a code of ethics on the quality of auditors' judgments, within the context of the new International…
Organizational risk in large audit firms
Kim K. JeppesenThe main purpose of the paper is to analyze and discuss organizational risk in large‐audit firms. A secondary purpose is to contribute to auditing theory on how organizational…
Ownership structure, board composition and corporate voluntary disclosure: Evidence from listed companies in China
Xiao Huafang, Yuan JianguoThe paper aims to examine the impact of ownership structure and board composition on voluntary disclosures of listed companies in China.
The progress of accounting harmonization in China: A comparison of A‐share and H‐share financial results
Ip Chi Kuan, Carlos NoronhaPrevious studies have demonstrated significant discrepancies in financial results prepared separately under Chinese and international accounting standards. After years of reforms…
ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou