Table of contents
Quality of internal control procedures: Antecedents and moderating effect on organisational justice and employee fraud
Kirsty Rae, Nava SubramaniamThis study aims to bring together theoretical concepts from the organizational justice, internal control and fraud literature to develop two distinct models relating to employee…
Non‐audit service fees, auditor characteristics and earnings restatements
Deborah Bloomfield, Joshua ShackmanThe objective of the study is to provide empirical evidence of the impact of non‐audit services (NAS) as well as other auditor characteristics on auditor independence by testing…
The influence of the auditor's report on investors' evaluations after the Sarbanes‐Oxley Act
Sandra Waller Shelton, O. Ray WhittingtonThis research study aims to examine how differences in opinions on the material weaknesses identified in the auditor's assessment of the financial statements, and the auditor's…
The effect of audit partner tenure on client managers' accounting discretion
Neil Fargher, Ho‐Young Lee, Vivek MandeThis paper aims to examine the effect of audit partner tenure (PARTEN) on client managers' accounting discretion.
The effectiveness of management accounting systems: Evidence from functional managers in a developing country
Teerooven Soobaroyen, Bhagtaraj PoorundersingThis study aims to examine the availability and effectiveness of management accounting systems (MAS) for functional managers located in an African developing country (Mauritius).
ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou