Table of contents - Special Issue: Risk management, governance and assurance
Guest Editors: Nava Subramaniam, Peter Carey
Exploring the role of country and client type on the auditor's client risk assessments and audit planning decisions
Michael De Martinis, Hironori Fukukawa, Theodore J. MockThe purpose of this paper is to examine whether country (Australia or Japan) and client type (public sector or private sector) impact the auditor's client risk assessments…
Management accounting and risk management in Malaysian financial institutions: An exploratory study
Siti Zaleha Abdul Rasid, Abdul Rahim Abdul Rahman, Wan Khairuzzaman Wan IsmailThe purpose of this paper is to examine the link between management accounting and risk management. The paper measures the extent to which management accounting practices help in…
Internal audit involvement in enterprise risk management
Laura de Zwaan, Jenny Stewart, Nava SubramaniamThe purpose of this paper is to examine the impact of internal auditors' involvement in enterprise risk management (ERM) on perceptions of their willingness to report a breakdown…
The internal audit function: Perceptions of internal audit roles, effectiveness and evaluation
Dominic S.B. Soh, Nonna Martinov‐BennieThe purpose of this paper is to provide insights into the current roles and responsibilities of the internal audit (IA) function and the factors perceived to be necessary to…
The effectiveness of audit committees for low‐ and mid‐cap firms
Won Sil Kang, Alan Kilgore, Sue WrightThe purpose of this paper is to investigate the effectiveness of recommendations made by the Australian Stock Exchange (ASX) relating to audit committees in Australia, and whether…
ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou