Table of contents
Emerging Dimensions of Audit Accountability: A Case Study of Public Enterprise Management and Efficiency Audit in India
Gurdeep Singh Batra, Narinder KaurProper and effective control through audit is necessary in the caseof public enterprises as the funds invested in them do not belong tothose who manage the affairs of these…
327
Incorporating Audit Firms in Hong Kong: Issues and Problems
Stephen C. Yam, Phoebe W. YamThe Hong Kong Society of Accountants proposes to allowincorporating audit practices in Hong Kong. Finds that auditors areanxious about their increasing risk and the legal…
248
Testing the Commitment to the Neutrality of Financial Statement Information
Stanley C. Martens, John E. McEnroeInvestigates the commitment of various members of the US financialcommunity to neutrality in financial reports. The research designinvolves five cases in which “GAAP‐condoned”…
123
Analysis of Auditors’ Perceptions and Over‐reliance on Negative Information
David E. MorrisResearch in both psychology and accounting indicates that humans,in making decisions, resort to using decision strategies known asheuristics. One heuristic of particular interest…
129
ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou