Table of contents
Reflections on the internal auditing profession: what might have gone wrong?
Rainer Lenz, Gerrit SarensThe purpose of this paper is to investigate and discuss potential reasons why the internal auditing (IA) profession has been marginalized in the governance debate on solutions…
3892
Lending relationships, auditor quality and debt costs
Monika Causholli, W. Robert KnechelThe purpose of this paper is to examine the circumstances under which high quality audits reduce a firm's cost of debt. The paper extends previous research by Pittman and Fortin…
3408
Voluntary IFRS disclosures: evidence from the transition from UK GAAP to IFRSs
George Emmanuel IatridisThe purpose of this study is to investigate how the provision of voluntary International Financial Reporting Standard (IFRS) disclosures in the pre‐adoption period has affected…
4806
Semester‐specific ethical instruction for auditing students
Conor O'LearyThe purpose of this paper is to consider how ethics is currently taught to trainee auditors and to evaluate whether some ethical instruction techniques can be assessed as more…
944
ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou