Table of contents
Optimizing the Value of Performance Appraisals
Irmgard Schweiger, Glenn E. SumnersA carefully designed and administered performance appraisal system,which stresses the coaching aspect of evaluations, will improveperformance more rapidly and represents one of…
6713
Agency Theory and the Internal Audit
Michael B. AdamsAgency theory is extensively employed in the accounting literature toexplain and predict the appointment and performance of externalauditors. Argues that agency theory also…
30871
Strategy for the Internal Audit Engagement
Mort DittenhoferDescribes the strategy to be used for internal audit engagements,including: the selection of the audit′s objective; developing the basicplan to achieve the objective;…
2310
The Audit Committee: An International Perspective
Rocco R. VanascoHighlights the role played by the Securities and Exchange Commission(SEC), the New York Stock Exchange (NYSE), the American Institute ofCertified Public Accountants (AICPA), The…
5961
ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou