Table of contents
The impact of audit reforms on objectivity during the performance of non-audit services
Richard G. Brody, Christine M. Haynes, Craig G. White– This research aims to explore whether recent audit reforms have improved auditor objectivity when performing non-audit services.
3186
Factors influencing the assurance of sustainability reports in the context of the economic crisis in Portugal
Manuel Castelo Branco, Catarina Delgado, Sónia Ferreira Gomes, Teresa Cristina Pereira Eugénio– The paper aims to analyse the engagement in sustainability reporting assurance (SRA) by a sample of Portuguese firms between 2008 and 2011.
2590
Impediments to CSR assurance in an emerging economy
Faizah Darus, Yussri Sawani, Mustaffa Mohamed Zain, Tamoi JangguThis study explores the factors that impede the growth of the voluntary adoption of independent corporate social responsibilities assurance (CSRA) practices among manufacturing…
2083
Guidance on internal audit's interface with regulators: An analysis and appraisal of recent developments
Andrew D. Chambers– The purpose of this paper is to identify and interpret expectations of regulators about the interface between regulators and internal audit.
1021
ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou