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Content
September 2014, Volume 29, Issue 9
- 837-862 Audit quality of outsourced information technology controls
by Tatiana Mazza & Stefano Azzali & Luca Fornaciari
August 2014, Volume 29, Issue 8
- 674-694 Elevating professional scepticism
by Yi Fei Gong & Sarah Kim & Noel Harding - 695-716 Guanxi, a two-edged sword! How Australian accounting professionals view the process within a moral framework
by Ying Han Fan & Gordon Woodbine & Glennda Scully - 717-735 The association between PCAOB-identified audit deficiencies and small audit firms’ characteristics
by Fei Kang & Magdy Farag & Robert Hurt & Cheryl Wyrick - 736-771 Internal control over financial reporting: opportunities using the COBIT framework
by Michele Rubino & Filippo Vitolla
July 2014, Volume 29, Issue 7
- 578-595 The association between disclosure of forward-looking information and corporate governance mechanisms
by Basil Al-Najjar & Suzan Abed - 596-620 Auditor industry specialization and corporate risk-taking
by Jamie L. Hoelscher & Scott E. Seavey - 621-648 (Un)useful risk disclosure: explanations from the Italian banks
by Marco Maffei & Massimo Aria & Clelia Fiondella & Rosanna Spanò & Claudia Zagaria - 649-671 Determinants of voluntary formation of risk management committees
by Nkoko Blessy Sekome & Tesfaye Taddesse Lemma
May 2014, Volume 29, Issue 6
- 490-512 Audit tenure, auditor specialization and audit report lag
by Mai Dao & Trung Pham - 513-526 Audit partner specialization and audit fees
by Albert L. Nagy - 527-547 Corporate executive’s gender and audit fees
by Ting-Chiao Huang & Hua-Wei Huang & Chih-Chen Lee - 548-574 Factors influencing non-compliance with ASU 2010-06 in the banking industry
by Hung-Yuan (Richard) Lu & Vivek Mande
May 2014, Volume 29, Issue 5
- 371-394 The regulation of statutory auditing: an institutional theory approach
by C. Richard Baker & Jean Bédard & Christian Prat dit Hauret - 395-426 Auditors General ' s impact on administrations: a pan-Canadian study (2001-2011)
by Danielle Morin - 427-454 Auditor-provided non-audit services in listed and private family firms
by Michael Dobler - 455-485 Determinants of quality corporate governance in Sub-Saharan Africa
by Nelson Waweru
April 2014, Volume 29, Issue 4
- 286-303 Auditing service providers: supporting auditors in cross-organizational settings
by Daniel Bachlechner & Stefan Thalmann & Markus Manhart - 304-326 Modeling voluntary CAAT utilization decisions in auditing
by Mary B. Curtis & Elizabeth A. Payne - 327-349 Examining the adoption of computer-assisted audit tools and techniques
by Nurmazilah Mahzan & Andy Lymer - 350-365 Technology in audit engagements: a case study
by Miklos A. Vasarhelyi & Silvia Romero
February 2014, Volume 29, Issue 3
- 222-236 The impact of audit reforms on objectivity during the performance of non-audit services
by Richard G. Brody & Christine M. Haynes & Craig G. White - 237-252 Factors influencing the assurance of sustainability reports in the context of the economic crisis in Portugal
by Manuel Castelo Branco & Catarina Delgado & Sónia Ferreira Gomes & Teresa Cristina Pereira Eugénio - 253-267 Impediments to CSR assurance in an emerging economy
by Faizah Darus & Yussri Sawani & Mustaffa Mohamed Zain & Tamoi Janggu - 268-283 Guidance on internal audit's interface with regulators
by Andrew D. Chambers
February 2014, Volume 29, Issue 2
- 110-130 The effects of auditor rotation on client management's negotiation strategies
by Regan N. Schmidt & Britney E. Cross - 131-152 Leaving a joint audit system: conditional fee reductions
by Claus Holm & Frank Thinggaard - 153-172 Independent audit committee characteristics and real earnings management
by Jerry Sun & George Lan & Guoping Liu - 173-195 Corporate governance, directors' and officers' insurance premiums and audit fees
by Hyeesoo H. Chung & Jinyoung P. Wynn - 196-218 New guidance on internal audit – an analysis and appraisal of recent developments
by Andrew D. Chambers
January 2014, Volume 29, Issue 1
- 2-26 Audit fee stickiness
by Charl de Villiers & David Hay & Zhizi (Janice) Zhang - 27-49 Professional skepticism and auditor cognitive performance in a hypothesis-testing task
by Marietta Peytcheva - 50-75 Tax services, consequence severity, and jurors' assessment of auditor liability
by John M. Thornton & Michael K. Shaub - 76-106 Environmental initiatives and earnings management
by Barri Litt & Divesh Sharma & Vineeta Sharma
October 2013, Volume 28, Issue 9
- 780-814 Internal audit function, board quality and financial reporting quality: evidence from Malaysia
by Shireenjit K. Johl & Satirenjit Kaur Johl & Nava Subramaniam & Barry Cooper - 815-837 Effect ofguanxiand ethical orientations on Chinese auditors' ethical reasoning
by Mingzhi Liu - 838-865 Competition, corporate governance, ownership structure and risk reporting
by Ekramy Said Mokhtar & Howard Mellett - 866-892 Firm size and the voluntary disclosure of nonfinancial information by private versus public firm managers
by Khondkar E. Karim & Robert Pinsker & Ashok Robin
August 2013, Volume 28, Issue 8
- 680-707 “Big 4 fee premium” and audit quality: latest evidence from UK listed companies
by Domenico Campa - 708-734 Forced auditor change, industry specialization and audit fees
by Winifred D. Scott & Willie E. Gist - 735-754 Audit fees during initial engagement in Malaysia
by Effiezal Aswadi bn Abdul Wahab & Mazlina Mat Zain - 755-776 Overvalued equities and audit fees: a research note
by Ahsan Habib & Rong Gong & Mahmud Hossain
July 2013, Volume 28, Issue 7
- 572-591 Auditors' time pressure: does ethical culture support audit quality?
by Jan Svanberg & Peter Öhman - 592-627 Implementation of the continuous auditing system in the ERP‐based environment
by Il‐hang Shin & Myung‐gun Lee & Woojin Park - 628-646 Do Big 4 audit firms improve the value relevance of earnings and equity?
by Hsien‐Li Lee & Hua Lee - 647-676 Corporate social responsibility disclosures over time: evidence from Malaysia
by Abdifatah Ahmed Haji
June 2013, Volume 28, Issue 6
- 472-494 Board composition and bank performance in Kuwait: an empirical study
by Mejbel Al‐Saidi & Bader Al‐Shammari - 495-515 Informal interactions between audit committees and internal audit functions
by Mahbub Zaman & Gerrit Sarens - 516-541 Loan defaults and hazard models for bankruptcy prediction
by Benjamin P. Foster & Jozef Zurada - 542-567 The association between earnings management and asset misappropriation
by Dan‐Bee Song & Ho‐Young Lee & Eun‐Jung Cho
May 2013, Volume 28, Issue 5
- 384-406 Antecedents and consequences of audit expectation gap
by Amirhossein Taebi Noghondari & Soon‐Yau Foong - 407-425 The effects of recurring and non‐recurring non‐audit services on auditor independence
by Deborah Alexander & David Hay - 426-443 The role of causal links in performance measurement models
by Yulia Kasperskaya & Michael Tayles - 444-468 Value relevance of voluntary disclosure and the global financial crisis: evidence from China
by Zhuoming Wang & Muhammad Jahangir Ali & Mahmoud Al‐Akra
April 2013, Volume 28, Issue 4
- 300-322 Internal and external auditor ethical decision‐making
by Donald F. Arnold & Jack W. Dorminey & A.A. Neidermeyer & Presha E. Neidermeyer - 323-344 Agency conflicts and the demand for non‐audit services
by Reiner Quick & Matthias Sattler & Daniela Wiemann - 345-363 Going‐concern audit opinions for bankrupt companies – impact of credit rating
by Dorothy Feldmann & William J. Read - 364-380 The impact of hardiness on accounting task performance
by Casey J. McNellis
March 2013, Volume 28, Issue 3
- 184-216 A meta‐analysis of the determinants of modified audit opinion decisions
by Ahsan Habib - 217-244 Ethical climate, goal interdependence, and commitment among Asian auditors
by William E. Shafer & Margaret C.C. Poon & Dean Tjosvold - 245-260 Do auditors perceive that there exists earnings management in goodwill accounting under IFRS?
by Kati Pajunen & Jani Saastamoinen - 261-294 A study of voluntary disclosure of listed Chinese firms – a stakeholder perspective
by Wen Qu & Philomena Leung & Barry Cooper
January 2013, Volume 28, Issue 2
- 88-113 The utilisation of generalized audit software (GAS) by external auditors
by Aidi Ahmi & Simon Kent - 114-139 The current status of greenhouse gas reporting by Chinese companies
by Choi Ieng Chu & Bikram Chatterjee & Alistair Brown - 140-160 Exploration of skepticism, client‐specific experiences, and audit judgments
by Velina Popova - 161-177 SEC enforcement releases and audit fees
by Abhijit Barua & Antoinette L. Smith
January 2013, Volume 28, Issue 1
- 7-22 Corporate governance in five Arabian Gulf countries
by Nabil Baydoun & William Maguire & Neal Ryan & Roger Willett - 23-44 Income smoothing behaviour by Asian transportation firms
by Rusmin Rusmin & Glennda Scully & Greg Tower - 45-64 Auditor industry specialization, board governance, and earnings management
by Jerry Sun & Guoping Liu - 65-78 Characteristics of audit committee financial experts: an empirical study
by Venkataraman M. Iyer & E. Michael Bamber & Jeremy Griffin
October 2012, Volume 27, Issue 9
- 796-820 Auditor perceptions of prior involvement and reputation threats as antecedents of quality threatening audit behavior
by Marietta Peytcheva & Peter R. Gillett - 821-845 Do client firms manage the perception of auditor independence?
by Mikko Zerni - 846-877 Corporate ownership characteristics and timeliness of remediation of internal control weaknesses
by Santanu Mitra & Mahmud Hossain & Barry R. Marks - 878-898 The effects of internal audit role and reporting relationships on investor perceptions of disclosure credibility
by Travis P. Holt
August 2012, Volume 27, Issue 8
- 712-727 Public accounting firms' mix of service revenue and average productivity
by Magdy S. Farag & Rafik Z. Elias - 728-753 Internal audit and financial reporting in the Spanish banking industry
by Ester Gras‐Gil & Salvador Marin‐Hernandez & Domingo Garcia‐Perez de Lema - 754-773 From legitimacy by character to legitimacy by image
by Keith Hooper & Gina Xu - 774-794 Shareholder activism in family‐controlled firms in Malaysia
by Siti Sakinah Azizan & Rashid Ameer
July 2012, Volume 27, Issue 7
- 622-638 Corporate governance and accounting enforcement actions in Italy
by Giulia Romano & Andrea Guerrini - 639-665 Determinants of internal governance quality: evidence from Sweden
by Peter Franck & Stefan Sundgren - 666-692 Was Dodd‐Frank justified in granting internal control audit exemption to small firms?
by R. Mithu Dey & Mary W. Sullivan - 693-708 Past control risk and current audit fees
by Thomas G. Calderon & Li Wang & Thomas Klenotic
June 2012, Volume 27, Issue 6
- 532-549 Reflections on the internal auditing profession: what might have gone wrong?
by Rainer Lenz & Gerrit Sarens - 550-572 Lending relationships, auditor quality and debt costs
by Monika Causholli & W. Robert Knechel - 573-597 Voluntary IFRS disclosures: evidence from the transition from UK GAAP to IFRSs
by George Emmanuel Iatridis - 598-619 Semester‐specific ethical instruction for auditing students
by Conor O'Leary
May 2012, Volume 27, Issue 5
- 448-461 Do auditors assess inherent risk as if there are no controls?
by Timothy C. Miller & Michael Cipriano & Robert J. Ramsay - 462-476 Enhancing auditors' performance
by Takiah Mohd Iskandar & Ria Nelly Sari & Zuraidah Mohd‐Sanusi & Rita Anugerah - 477-499 Client satisfaction and usefulness to external stakeholders from an audit client perspective
by Peter Öhman & Einar Häckner & Dag Sörbom - 500-525 Indicators of audit fees and fraud classification: impact of SOX
by Mary Jane Lenard & Karin A. Petruska & Pervaiz Alam & Bing Yu
April 2012, Volume 27, Issue 4
- 336-354 Governance characteristics and role effectiveness of audit committees
by Akeel M. Lary & Dennis W. Taylor - 355-377 Audit committee characteristics and loss reserve error
by Fang Sun & Xiangjing Wei & Yang Xu - 378-402 The impact of expertise on the mediating role of the audit committee
by Zalailah Salleh & Jenny Stewart - 403-424 Audit committee effectiveness and timeliness of reporting: Indonesian evidence
by Siti Rochmah Ika & Nazli A. Mohd Ghazali - 425-444 Determinants of audit committee meeting frequency: evidence from Chinese listed companies
by Feng Yin & Simon Gao & Wanli Li & Huaili Lv
March 2012, Volume 27, Issue 3
- 228-250 Extent of corporate tax evasion when taxable earnings and accounting earnings coincide
by Stavroula Kourdoumpalou & Theofanis Karagiorgos - 251-262 Audit partner specialization: the case of Andersen followers
by Albert Nagy - 263-283 Incentive contracts and time pressure on audit judgment performance
by Hua Lee - 284-298 Environmental event materiality and decision making
by Jeffrey Faux - 299-328 Euro adoption and the quality of accounting information
by Panagiotis E. Dimitropoulos & Dimitrios Asteriou & Costas Siriopoulos
January 2012, Volume 27, Issue 2
- 126-155 The determinants of web‐based corporate reporting in France
by Sabri Boubaker & Faten Lakhal & Mehdi Nekhili - 156-174 The effect of board structure and process disclosure on corporate performance in the emerging African markets
by Hakim Ben Othman - 175-198 The influence of connotation on readability and obfuscation in Australian chairman addresses
by Leopold Bayerlein & Paul Davidson - 199-222 Narrative disclosure of corporate social responsibility in Islamic financial institutions
by Zakaria Ali Aribi & Simon S. Gao
January 2012, Volume 27, Issue 1
- 5-40 Auditor independence
by Graeme Wines - 41-65 Auditing and reporting in Europe: an analysis using country‐level data
by Pran Krishansing Boolaky - 66-86 Earnings management and board oversight: an international comparison
by Habib Jouber & Hamadi Fakhfakh - 87-104 Determinants of corporate reporting on the internet
by Ali Uyar - 105-118 Male and female auditors' overconfidence
by Kris Hardies & Diane Breesch & Joël Branson
October 2011, Volume 26, Issue 9
- 760-777 An empirical examination of hiring decisions of experienced auditors in public accounting
by Philip K.F. Law & Desmond C.Y. Yuen - 778-793 Auditor gender and corporate earnings management behavior in private Finnish firms
by Jyrki Niskanen & Jukka Karjalainen & Mervi Niskanen & Jussi Karjalainen - 794-816 Accountability structures and management relationships of internal audit
by Philomena Leung & Barry J. Cooper & Luckmika Perera - 817-839 Risk‐related disclosures by non‐finance companies
by Jonas Oliveira & Lúcia Lima Rodrigues & Russell Craig
September 2011, Volume 26, Issue 8
- 656-671 Impact of the CFO's affiliation on auditor independence
by Nonna Martinov‐Bennie & Jeffrey Cohen & Roger Simnett - 672-696 The decision to outsource management advisory services
by Pamela Kent - 697-733 Corporate environmental responsibility and audit risk
by Mary Mindak & Wendy Heltzer - 734-756 Internal auditing in the Americas
by Priscilla A. Burnaby & Susan Hass
July 2011, Volume 26, Issue 7
- 543-565 Exploring the role of country and client type on the auditor's client risk assessments and audit planning decisions
by Michael De Martinis & Hironori Fukukawa & Theodore J. Mock - 566-585 Management accounting and risk management in Malaysian financial institutions
by Siti Zaleha Abdul Rasid & Abdul Rahim Abdul Rahman & Wan Khairuzzaman Wan Ismail - 586-604 Internal audit involvement in enterprise risk management
by Laura de Zwaan & Jenny Stewart & Nava Subramaniam - 605-622 The internal audit function
by Dominic S.B. Soh & Nonna Martinov‐Bennie - 623-650 The effectiveness of audit committees for low‐ and mid‐cap firms
by Won Sil Kang & Alan Kilgore & Sue Wright
June 2011, Volume 26, Issue 6
- 464-481 External auditors' reliance on internal auditing: further evidence
by Lois Munro & Jenny Stewart - 482-500 Materiality in the context of audit: the real expectations gap
by Keith A. Houghton & Christine Jubb & Michael Kend - 501-518 Corporate governance and no fraud occurrence in organizations
by Philip Law - 519-533 Indirect government controls over Australia's social security expenditure
by Robert J. Grose
May 2011, Volume 26, Issue 5
- 372-392 Effects of ethical context and Machiavellianism on attitudes toward earnings management in China
by William E. Shafer & Zhihong Wang - 393-418 Political connections, corporate governance and audit fees in Malaysia
by Effiezal Aswadi Abdul Wahab & Mazlina Mat Zain & Kieran James - 419-436 Agency theory and managerial ownership: evidence from Malaysia
by Mazlina Mustapha & Ayoib Che Ahmad - 437-456 Audit quality and accrual persistence: evidence from the pre‐ and post‐Sarbanes‐Oxley periods
by Dennis Chambers & Jeff Payne
April 2011, Volume 26, Issue 4
- 300-316 Client‐specific litigation risk and audit quality differentiation
by Jerry Sun & Guoping Liu - 317-334 Do audit tenure and firm size contribute to audit quality?
by Ali Abedalqader Al‐Thuneibat & Ream Tawfiq Ibrahim Al Issa & Rana Ahmad Ata Baker - 335-349 The riskiness of audit firm continuing clients' portfolio
by Samer Khalil - 350-369 Firm ownership type, earnings management and auditor relationships: evidence from India
by Saibal Ghosh
March 2011, Volume 26, Issue 3
- 208-229 Determinants of board and audit committee meeting frequency
by Giulio Greco - 230-247 Further evidence on knowledge spillover and the joint determination of audit and non‐audit fees
by Gopal V. Krishnan & Wei Yu - 248-262 Numeric‐to‐verbal translation of probability expressions in SFAS 5
by Ning Du & Kevin Stevens - 263-294 The functional‐institutional and consequential‐conflictual sociological approaches to accounting ethics education
by Seleshi Sisaye
January 2011, Volume 26, Issue 2
- 90-113 Audit fees and discretionary accruals: compensation structure effect
by Fatima Alali - 114-129 External auditor characteristics and internal control reporting under SOX section 302
by Nathaniel M. Stephens - 130-160 Perceptions of auditors and financial‐statement users regarding auditor independence in Bahrain
by Jasim Al‐Ajmi & Shahrokh Saudagaran - 161-181 Big 4 auditor affiliation and accruals quality in Bangladesh
by M. Humayun Kabir & Divesh Sharma & Ainul Islam & Amirus Salat - 182-203 Improving auditor effectiveness in assessing KYC/AML practices
by Dieter De Smet & Anne‐Laure Mention
January 2011, Volume 26, Issue 1
- 5-31 Auditor and non‐mentor supervisor relationships
by Cathleen L. Miller & Philip H. Siegel & Alan Reinstein - 32-50 Do audit delays affect client retention?
by Vivek Mande & Myungsoo Son - 51-64 Are internal auditing practices related to the age of the internal audit function?
by Gerrit Sarens & Marco Allegrini & Giuseppe D'Onza & Robert Melville - 65-88 The asymmetric relationship between corporate environmental responsibility and earnings management
by Wendy Heltzer
October 2010, Volume 25, Issue 9
- 844-860 Managers' and auditors' perceptions of intellectual capital reporting
by Atef Ahmed & Khaled Hussainey - 861-881 Fraud detection, redress and reporting by auditors
by Harold Hassink & Roger Meuwissen & Laury Bollen - 882-911 An empirical investigation of the use of ISA 520 “analytical procedures” among Big 4 versus non‐Big 4 audit firms in Egypt
by Khaled Samaha & Mohamed Hegazy - 912-933 Insights into current practices in auditing environmental matters
by Christina Chiang - 934-942 Challenges and opportunities from greenhouse gas emissions reporting and independent auditing
by Eric G. Olson
September 2010, Volume 25, Issue 8
- 724-733 Citation “snapshot” of three leading international auditing journals
by Thomas E. McKee - 734-755 The effects of task complexity and skill on over/under‐estimation of internal control
by Maureen Francis Mascha & Cathleen L. Miller - 756-791 Multi‐risk level examination of going concern modifications
by Antony Young & Yi Wang - 792-813 Value relevance of accounting information in China pre‐ and post‐2001 accounting reforms
by Keryn Chalmers & Farshid Navissi & Wen Qu - 814-842 Transition to IFRS in Greece: financial statement effects and auditor size
by Ioannis Tsalavoutas & Lisa Evans
July 2010, Volume 25, Issue 7
- 618-638 Auditor quality and earnings management: Singaporean evidence
by Rusmin Rusmin - 639-658 Auditor conservatism following audit failures
by Stephan A. Fafatas - 659-678 Neural networks: the panacea in fraud detection?
by Maria Krambia‐Kapardis & Chris Christodoulou & Michalis Agathocleous - 679-700 Corporate environmental disclosure, corporate governance and earnings management
by Nan Sun & Aly Salama & Khaled Hussainey & Murya Habbash - 701-719 The making of accountants: the continuing influence of early career experiences
by R. Drew Sellers & Timothy J. Fogarty
June 2010, Volume 25, Issue 6
- 509-525 External auditors' reliance on internal auditors and its impact on audit fees
by Mishiel Said Suwaidan & Amer Qasim - 526-552 Financial restatements and corporate governance among Malaysian listed companies
by Shamsul Nahar Abdullah & Nor Zalina Mohamad Yusof & Mohamad Naimi Mohamad Nor - 553-568 Perceived effectiveness of fraud detection audit procedures in a stock and warehousing cycle
by Philmore Alleyne & Nadini Persaud & Peter Alleyne & Dion Greenidge & Peter Sealy - 569-590 Earnings management and the performance of seasoned private equity placements
by Daoping (Steven) He & David C. Yang & Liming Guan - 591-613 Corporate social responsibility disclosure and its relation on institutional ownership
by Mustaruddin Saleh & Norhayah Zulkifli & Rusnah Muhamad
May 2010, Volume 25, Issue 5
- 404-426 The value of audit qualifications in China
by Robert Czernkowski & Wendy Green & Yi Wang - 427-443 Audit committee effectiveness: a public sector case study
by Johnathan Magrane & Sue Malthus - 444-457 Do client dependence and amount of audit fees affect lending decisions?
by Arnold Schneider - 458-483 Effective use of qualitative materiality factors: evidence from Spain
by Javier Montoya del Corte & Francisco Javier Martínez García & Ana Fernández Laviada - 484-502 Examination of the actual turnover decisions of female auditors in public accounting
by Philip Law
April 2010, Volume 25, Issue 4
- 288-308 The association between corporate governance guidelines and risk management and internal control practices
by Gerrit Sarens & Joe Christopher - 309-327 Internal audit and audit fees: further evidence
by Harjinder Singh & Rick Newby - 328-360 Internal audit independence and objectivity: emerging research opportunities
by Jenny Stewart & Nava Subramaniam - 361-376 The effect of client industry structure on client preference for privacy and auditor concentration
by R. Mithu Dey - 377-400 Effects of ethical context on conflict and commitment among Chinese accountants
by William E. Shafer & Zhihong Wang
March 2010, Volume 25, Issue 3
- 208-225 Audit committee financial expertise and misappropriation of assets
by Sameer T. Mustafa & Nourhene Ben Youssef - 226-239 Organisational commitment, role tension and affective states in audit firms
by Alice Garcia & Olivier Herrbach - 240-258 CPAs' employment with former audit clients and auditor independence in the post‐Enron era
by Philip Law - 259-268 Investor reactions to disclosures of material internal control weaknesses
by Kim Ittonen - 269-281 The relationship between accounting students' love of money and their ethical perception
by Rafik Z. Elias & Magdy Farag
January 2010, Volume 25, Issue 2
- 102-121 Audit fee premium and auditor change: the effect of Sarbanes‐Oxley Act
by Ahmed Ebrahim - 122-139 Audit pricing and the Big4 fee premium: evidence from Belgium
by Tom Van Caneghem - 140-159 Determinants of internal control characteristics influencing voluntary and mandatory disclosures
by Hasnah Haron & Dato' Daing Nasir Ibrahim & K. Jeyaraman & Ong Hock Chye - 160-181 Time pressure, task complexity, and audit effectiveness
by Anthony R. Bowrin & James King - 182-202 Determinants of corporate internet reporting: evidence from Egypt
by Doaa Aly & Jon Simon & Khaled Hussainey
January 2010, Volume 25, Issue 1
- 4-16 Do investors perceive the going‐concern opinion as useful for pricing stocks?
by Dennis M. O'Reilly - 17-31 What prompts firms to choose between business and geographic segments as a primary segment?
by Mohammad Talha & Abdullah Sallehhuddin Abdullah Salim - 32-52 Assessing the perceptions of the quality of reported earnings in Egypt
by Hany Kamel & Said Elbanna - 53-78 National culture effects on groups evaluating internal control
by Marc Sim - 79-98 Factors associated with the adoption of risk‐based internal auditing
by Nuno Castanheira & Lúcia Lima Rodrigues & Russell Craig
October 2009, Volume 24, Issue 9
- 813-834 A summary of the global Common Body of Knowledge 2006 (CBOK) study in internal auditing
by Priscilla Burnaby & Susan Hass - 835-860 Usage of Internal Auditing Standards by companies in the United States and select European countries
by Priscilla A. Burnaby & Mohammad Abdolmohammadi & Susan Hass & Gerrit Sarens & Marco Allegrini - 861-882 Internal audit – an Asia‐Pacific profile and the level of compliance with Internal Auditing Standards
by Philomena Leung & Barry J. Cooper - 883-898 Usage of Internal Auditing Standards and internal auditing activities in South Africa and all respondents
by Marinda Marais & Priscilla A. Burnaby & Susan Hass & Elmarie Sadler & Houdini Fourie - 899-925 Commitment to independence by internal auditors: the effects of role ambiguity and role conflict
by Zaini Ahmad & Dennis Taylor
September 2009, Volume 24, Issue 8
- 709-723 Auditors' internal control opinions: do they influence judgments about investments?
by Arnold Schneider