Table of contents
Auditors' internal control opinions: do they influence judgments about investments?
Arnold SchneiderThe purpose of this paper is to examine the impact of internal control opinions on individuals' judgments about investments.
The effect of goals on auditors' judgments and their perceptions of and conformity to other auditors' judgments
Stephen K. Asare, Anna M. CianciThe purpose of this paper is to investigate the effect of goals on: auditors' inventory write‐off judgments; the conformity of their judgments (i.e. the degree of consistency…
The Sarbanes‐Oxley Act of 2002: what impact has it had on small business firms?
Stuart Michelson, Jud Stryker, Betty ThorneThe purpose of this paper is to explore the impact of the Sarbanes‐Oxley (SOX) Act of 2002 on small corporations when compared to large firms and to investigate differences…
Shareholder rights, corporate governance and earnings quality: The influence of institutional investors
Wei Jiang, Asokan AnandarajanThe purpose of this paper is to examine the effect of shareholder rights on the quality of reported earnings using a proxy for strength of shareholder rights. In the analysis, the…
Advancement to partnership in public accounting firms in Hong Kong
Philip LawAlthough the prior literature has examined gender in analysing the factors underlying departures from and career progression in public accounting practices, the inconclusive…
ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou