Table of contents
Further Examination of the Auditing Standards Board's Voting Patterns
Hubert D. Glover, Wanda A. WallaceThis study conducted a comprehensive analysis of the ASB's voting activities for 45 SASs issued over a 12‐year period. The results support earlier studies by Kinney and others…
Evaluating Control Risk from a Corporate Governance Perspective
Wanda A. Wallace, Karen S. CravensThis study provides evidence that auditors analyzing board composition in terms of the percentage of internal directors should concurrently consider the presence of a nominating…
Heightened Responsibilities of the Internal Auditor in the Detection of Fraud
Lisa M. Perry, Barry J. BryanThe internal auditor has an opportunity to play a significant role in the detection and prevention of internal fraud and external fraudulent reporting. This paper examines various…
CoActive Audit: The Enhancement Audit Model
John D. TongrenInternal auditors are struggling to maintain their identity and purpose as the organizations they audit undergo drastic changes. Total quality management, business process…
The Ethical Construction of Auditors: An Examination of the Effects of Gender and Career Level
Janice E. Lawrence, CPA PhD, Michael K. Shaub, CPA PhDAuditors' ethical orientation and reasoning influence their professional and ethical decisions, thus impacting users of financial statements. This study examines gender and career…
ISSN:
0307-4358Online date, start – end:
1975Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Don Johnson