Table of contents
Managers' and auditors' perceptions of intellectual capital reporting
Atef Ahmed, Khaled HussaineyThis paper aims to explore managers' and auditors' perceptions of intellectual capital (IC) measurement and reporting in Egyptian companies.
Fraud detection, redress and reporting by auditors
Harold Hassink, Roger Meuwissen, Laury BollenThe primary research question of this study is to what extent auditors comply with auditing standards once they encounter fraud and whether compliance is associated with…
An empirical investigation of the use of ISA 520 “analytical procedures” among Big 4 versus non‐Big 4 audit firms in Egypt
Khaled Samaha, Mohamed HegazyThis study aims to examine the International Standards on Auditing (ISA) number 520 relating to analytical procedures (APs) and adapt relevant aspects of prior studies on APs to…
Insights into current practices in auditing environmental matters
Christina ChiangThe purpose of this paper is to investigate insights into current practices in auditing “environmental matters” in accordance with Audit Guidance Statement 1010: The Consideration…
Challenges and opportunities from greenhouse gas emissions reporting and independent auditing
Eric G. OlsonIt is clear that the trend toward measuring and managing greenhouse gas (GHG) emissions on a global scale is not slowing, even though different countries and geographic regions…
ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou