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Content
February 1999, Volume 14, Issue 1/2
- 12-19 Confirmation of a four‐variable quality management model
by Carlos Noronha - 20-27 Quality indicators in higher education ‐ comparing Hong Kong and China’s students
by Paula Y.K. Kwan & Paul W.K. Ng - 28-35 Can winners be losers? The case of the Deming prize for quality and performance among large Japanese manufacturing firms
by Anthony L. Iaquinto - 36-39 The experience of implementing ISO 9001 in a small university workshop
by Tat Y. Lee - 40-43 ISO 9000 standards and TQM strategy ‐ business improvement tools for Polish companies
by Krystyna Lisiecka - 44-50 Charting staff attitude along the journey towards getting ISO certification
by L.C. Koo & Fredrick K.C. Tao & Hannah Koo - 51-57 Software tools for ISO 9000 certification
by Hareton K.N. Leung & Keith C.C. Chan & Connie Poon - 58-61 Quality management of laboratory support services in tertiary institutions
by Vincent Y.F. Siu & Newman M.T. Lau & Albert C. Cheung - 62-66 Assessment of quality management practice in the Republic of Kyrgyzstan
by Satya P. Chattopadhyay - 67-70 The generic quality system of the Hong Kong coloration industry
by K. Chan & K.S. Wong & Y.K. Yip & Y.Y. Chan - 71-74 Survey on total quality management implementation in Hong Kong
by S.F. Lee & Ruth Leung - 75-78 Beyond ISO 9000 certification ‐ a China experience
by Gongxu Zhang - 79-88 Survey on ISO 9000 quality management system implementation in Hong Kong
by S.F. Lee & Paul Roberts & W.S. Lau
December 1998, Volume 13, Issue 9
- 500-508 On ethical theory in auditing
by Lutz Preuss - 509-514 The Glass‐Steagall Banking Act ‐ “its demise”
by Michael J. Laird - 515-520 Re‐engineering the acquisition and payment process ‐ get the most from your integrated system software
by Kenton B. Walker - 521-524 Auditors’ liability to third parties ‐ the door remains open
by Conor O′Leary
November 1998, Volume 13, Issue 8
- 448-544 The auditors’ review report
by Roger Hussey & Sarah Woolfe - 455-464 Inherent risk and indicative factors: senior auditors’ perceptions
by Gregory Shailer & Margo Wade & Roger Willett & Kim Len Yap - 465-471 The impact of emerging information technology on auditing
by Zabihollah Rezaee & Alan Reinstein - 472-478 Is the control environment related to financial reporting decisions?
by Jill M. D’Aquila - 479-488 Financial accountability: a missing link in university financial reporting systems
by Roger K. Doost
October 1998, Volume 13, Issue 7
- 397-402 Flowcharting business processes: a new approach
by Kurt F. Reding & Richard L. Ratiiff & R. Rees Fullmer - 403-410 The regulatory role of the Charity Commission
by Richard S. Lock - 411-418 Customer profitability audit in the Australian banking sector
by Ann Hart & Malcolm Smith - 419-431 Corporate governance: an international state of the art
by Gerald Vinten
August 1998, Volume 13, Issue 6
- 335-345 The evaluation of real options by managers: a potential aspect of the audit of management skills
by Sydney Howell & Axel J. Jägle - 346-355 Accounting, auditing and regulating charities ‐ towards a theoretical underpinning
by Paul Palmer & Gerald Vinten - 356-366 Using Benford’s law and neural networks as a review procedure
by Bruce Busta & Randy Weinberg - 367-375 A signal detection theory approach to analyzing the efficiency and effectiveness of auditing to detect management fraud
by Khondkar E. Karim & Philip H. Siegel
June 1998, Volume 13, Issue 4/5
- 210-332 Diary of a control freak: the manager’s guide to internal control
by K.H. Spencer Pickett
April 1998, Volume 13, Issue 3
- 147-154 The expectation gap in auditing
by Hian Chye Koh & E‐Sah Woo - 155-158 Creative accounting: the auditor effect
by Malcolm Smith - 159-164 Harmonisation of government audits in the People’s Republic of China
by H. Gin Chong & Gerald Vinten - 165-186 Research students’ training in accounting and finance: the case of “new universities”
by Zezhong Xiao & Venancio Tauringana
March 1998, Volume 13, Issue 2
- 84-94 Internationalization of public accounting: Chinese experience
by Z. Jun Lin - 95-100 Auditing income tax self‐assessment: the hidden cost of compliance
by John L. Turner & Malcolm Smith & Bruce Gurd - 101-106 Business process control for the twenty‐first century
by Richard L. Ratliff & Kurt F. Reding & R. Rees Fullmer - 107-116 Mentoring among management advisory services professionals: an adaptive mechanism to cope with rapid corporate change
by John T. Rigsby & Philip H. Siegel & J. David Spiceland - 117-125 Control, accounting and value‐for‐money implications of utility regulation: a literature review
by Stuart Cooper
February 1998, Volume 13, Issue 1
- 4-71 Fraud auditing
by Rocco R. Vanasco
December 1997, Volume 12, Issue 9
- 464-478 Developing internal auditing procedures in UK organizations using a benchmarking approach
by Jonathan Liu & Hong Seng Woo & Victor Boakye‐Bonsu - 479-489 Forensic accounting education: insights from academicians and certified fraud examiner practitioners
by Zabihollah Rezaee & E. James Burton - 490-497 Product costing continuum for managerial decisions
by Alan Reinstein & Mohammed E. Bayou - 498-505 Auditor independence: an international perspective
by Rocco R. Vanasco & Clifford R. Skousen & L. Roger Santagato - 506-508 Viewpoint: Ethical standards or accounting standards for developing countries: which one should come first?
by Roger K. Doost
November 1997, Volume 12, Issue 8
- 395-399 Progressive roles of the internal audit function: a case study of BTNI
by Sarah T. Meegan & Russell Simpson - 400-405 A “live interactive” case: performing a mission achievement audit
by Lucia Peek & George Peek - 411-422 Experience and the organization of auditors’ knowledge
by Charles E. Davis
October 1997, Volume 12, Issue 7
- 323-330 Transaction cost economics: a theory for internal audit?
by Gary Spraakman - 331-335 A zero‐one programming model for internal audit planning
by Ramadan Hemaida - 336-342 Critical thinking in accounting education: processes, skills and applications
by Alan Reinstein & Mohamed E. Bayou - 343-353 Current status of accountant liability: audit practice impact
by Ron Colley & Madhuri S. Mulekar & Mark A. Segal & Ara G. Volkan & Richard Coarsey - 354-357 Viewpoint: My sons and me and ABC costing
by Roger K. Doost
August 1997, Volume 12, Issue 6
- 271-280 Models for the regulation of UK company audit
by Ian P. Dewing & Peter O Russell - 281-284 Audit committees: where do we go from here?
by Felix Pomeranz - 285-297 Managerial auditors’ mixed cost forecasting assumption departure error estimates for litigation and professional liability risk reduction: the electronic security industry
by Avi Rushinek - 298-304 Understanding changes in systems, accounting and auditing: the impact of EDI
by Bernard C. Williams & Keith L. Hood & Jui‐Chih Chen & Peter O Russell
June 1997, Volume 12, Issue 4/5
- 183-191 An overview of the experiences of Chinese industrialization strategies and development
by Lisa Li & Gerald Vinten - 192-195 Performance audit in the service of internal audit
by Yan Jin’e & Li Dunjia - 196-199 Unification of independence, authoritativeness and efficiency ‐ organizational form of internal audit
by Chen Weizhong & Sun Shourong - 200-204 Development trends and future prospects of internal audit
by Wang Xiangdong - 205-209 Development trends of internal auditing in China
by Zhuang Enyue - 210-213 Internal audit under the socialist market economy system
by Cai Chuanbing - 214-218 Due professional care of certified public accountants in the People’s Republic of China
by Xu Zhengdan & Xie Rong & Hu Chunyuan - 219-226 Internal audit at Guangdong Nuclear Power Joint Venture Company Limited
by Tang Chi Cheung & Chen Qiang - 227-234 Internal auditing work at Sino‐China Petrochemical Corporation (SINOPEC)
by Zhou Canling - 235-242 The present situation and developing trends of Chinese internal auditing
by Jou JianWua - 243-246 The developing trend and prospects of internal auditing
by Bao Guoming - 247-250 On the functions and objectives of internal audit and their underlying conditions
by Cai Chun - 251-257 Bank of China surveillance system design for internal audit
by Xu Zhi‐Di - 258-262 Internal audit developments in the tobacco industry
by Zhang Fa - 263-266 Economic accountability audit by internal auditing departments
by Zhang Fa
April 1997, Volume 12, Issue 3
- 116-122 Outsourcing: an operational auditing perspective
by Thomas A. Gavin & C. Michele Matherly - 123-134 Analytical procedures for new and matured industries
by Teck Min Choo & Meng Keong Chua & Chee Boon Ong & Theong Hee Tan - 135-141 The audit status of preliminary profit announcements
by Tony Beasley & Kevin Hapeshi & Roger Hussey - 142-147 An extension of stakeholder theory research: developing surrogates for net organizational capital
by Mark E. Steadman & Ronald F. Green - 148-155 Management audit as a service to public enterprise management: a study of management audit and the memorandum of understanding (MOU) system in India
by G.S. Batra
March 1997, Volume 12, Issue 2
- 60-66 Integrating internal control in MBA programmes using the COSO and CoCo models
by Irene M. Herremans - 67-69 Internal auditors and the cognitive interview
by Sheila D. Foster & Janette W. Moody - 70-79 The perceived benefits of certified internal auditor designation
by Patricia M. Myers & Audrey A. Gramling - 80-86 The internal auditor and the critical thinking process: a closer look
by Mary Brady Greenawalt - 87-90 Instrinsic value of higher education
by Roger K. Doost - 91-93 What is the cost of running a university? An unresolved dilemma!
by Roger K. Doost - 94-97 What is our university overhead cost anyway?
by Roger K. Doost - 98-104 Faculty evaluation: an unresolved dilemma?
by Roger K. Doost - 105-106 Why we need to use credit cards: a university experience
by Roger K. Doost - 107-111 Will I be teaching next summer? The problem of class cancellations: is this a question of incremental costs?
by Roger K. Doost
February 1997, Volume 12, Issue 1
- 4-8 The other audit risk: the impact of false rejection on audit planning
by A.D. Woodhead - 9-15 Self‐assessment and the tax audit lottery: the Australian experience
by Rex Marshall & Malcolm Smith & Robert W. Armstrong - 16-18 Management accounting in Singapore ‐ well in place?
by B.C. Ghosh & Yoke‐Kai Chan - 23-27 Behavioural aspects of internal auditing “revisited”
by Mort Dittenhofer - 28-30 Viewpoint: is there a secret to their success?
by Roger K. Doost - 31-34 Viewpoint: code of ethics or no code of ethics ‐ a university experience
by Roger K. Doost
December 1996, Volume 11, Issue 9
- 4-48 Auditor independence: an international perspective
by Rocco R. Vanasco - 50-55 State and local government fraud survey for 1995
by Douglas E. Ziegenfuss - 56-58 Viewpoint: how organizations should manage expense accounts
by Peter E. Hansen & Brian H. Kleiner
November 1996, Volume 11, Issue 8
- 4-13 Corporate performance operates in three dimensions
by David E.A. Crowther - 14-22 Cost allocation: what purpose does it serve?
by Roger K. Doost - 23-30 Human resource auditing as a tool of human resource valuation: interface and emerging practices
by G.S. Batra - 31-35 International and US standards ‐ audit risk and materiality
by Janet L. Colbert - 36-39 How to measure an organization’s intellectual capital
by George Robinson & Brian H. Kleiner
October 1996, Volume 11, Issue 7
- 3-11 2020 vision
by David Lewington - 12-15 Input, output, outcome: simply a change in orientation
by Roger K. Doost - 16-20 Putting the asset value of skills on the balance sheet
by Kieran Sheedy‐Gohil - 21-27 Order effects and the extent of substantive testing
by Herbert L. Jensen & Albert Y. Lew & Mike M.K. Chan - 28-42 Making a career in internal audit
by Jennifer A. Burridge & Alyson Thomas - 43-44 Viewpoint: internal auditing in Slovenia
by Metka Turk
August 1996, Volume 11, Issue 6
- 4-10 Regulatory audit functions and auditor‐contractor relationships
by Nasrollah Ahadiat & Keith Ehrenreich - 11-17 Internal audit in charities: a revolution still awaited
by Paul Palmer - 18-30 An empirical examination of the influence of the “new” US audit report and fraud red‐flags on perceptions of auditor culpability
by Dan C. Kneer & Philip M.J. Reckers & Marianne M. Jennings - 31-35 Privatization: audit opportunity
by Felix Pomeranz - 36-41 Factors influencing compliance with GAAS reporting standards on private sector engagements
by Barry J. Bryan - 42-44 Coping with one’s boss: showing loyalty to your boss
by Jay T. Knippen & Jay Thad B. Green
July 1996, Volume 11, Issue 5
- 5-13 The internal auditor and the critical thinking process
by Lydia L.F. Schleifer & Mary Brady Greenawalt - 14-20 An examination of internal auditing programmes at IIA endorsed schools
by Mortimer A. Dittenhofer & James H. Scheiner & Thomas A. Gavin - 21-24 Teaching professional ethics using student‐produced video scenarios
by Douglas E. Ziegenfuss - 25-27 A mock operational audit based on library research
by Raymond J. Clay - 28-36 Internal audit education: exploring professional competence
by Trevor Hassall & Alex Dunlop & Sarah Lewis - 37-40 Creation, imagination, and business: is there a link?
by Roger K. Doost - 41-44 Image of auditing as a field of study and a career among college students
by Ugur Yavas & Noyan Arsan
June 1996, Volume 11, Issue 4
- 3-10 New vistas in reducing the conflicts between tourism and the environment: an environmental audit approach
by G.S. Batra & Narinder Kaur - 11-20 Internal audit reports: keeping them on target
by David Walker - 21-25 Game theory and strategic auditing: part I ‐ introduction
by Chak‐Tong Chau - 26-31 Game theory and strategic auditing: part II ‐ advanced applications
by Chak‐Tong Chau - 32-38 Control triggers: a control concept come of age
by Irvin T. Nelson & Richard L. Ratliff - 39-41 Coping with one’s boss: how to receive feedback
by Jay T. Knippen & Thad B. Green - 42-46 Viewpoint: using the benefits of hindsight ‐ the role of post‐project analysis
by Arnold Kransdorff
April 1996, Volume 11, Issue 3
- 4-10 Industry type: a factor in materiality judgements and risk assessments
by Takiah M. Iskandar - 11-16 Qualitative characteristics in accounting disclosures: a desirability trade‐off
by Malcolm Smith - 17-24 Audit technology structures’ effect on probabilistic judgement
by Richard G. Schroeder & Alan Reinstein & Bill N. Schwartz - 25-40 Audit fee determinants: the plural nature of risk
by C.A. Jubb & K.A. Houghton & S. Butterworth - 41-46 An empirical analysis of fraud detection likelihood
by Glen D. Moyes & Iftekhar Hasan - 47-48 Coping with one’s boss: how to help your boss make better decisions
by Jay T. Knippen
March 1996, Volume 11, Issue 2
- 4-9 Stakeholder group interest in the new manufacturing environment
by Mark Steadman & Tom Albright & Kimberly Dunn - 10-19 Gender differences in the perception of the work environment within large international accounting firms
by Timothy J. Fogarty - 20-27 Internal auditing in a multicultural environment: the Saudi Arabia experience
by Bruce M. Woodworth & Kamal E. Said - 28-35 Testing for bias in the audit committee
by Alan Reinstein & Thomas R. Weirich - 36-45 Dynamics of social auditing in corporate enterprises: a study of the Indian corporate sector
by G.S. Batra - 46-48 Coping with one’s boss: how to get your boss to stop checking on you
by Jay T. Knippen & Thad B. Green
February 1996, Volume 11, Issue 1
- 7-13 Improving the due professional care standard
by W.W. Ecton & Melvin Houston & Alan Reinstein - 14-18 Performance audits: could they become mandatory for public companies?
by Conor O’Leary - 19-22 Prototyping for effective data management
by Shane Dikolli & Malcolm Smith - 23-29 Benchmarking ‐ a comparison of internal audit in Australia, Malaysia and Hong Kong
by Barry J. Cooper & Philomena Leung & Clive M.H. Mathews - 30-34 Improving the quality of internal audit functions through total quality management
by Zabihollah Rezaee - 35-47 From the foundations upwards: evaluating business performance
by David Crowther
December 1995, Volume 10, Issue 9
- 5-12 The influence of the German Federal Court of Audit (FCA) on policy decisions
by Hedda Czasche‐Meseke - 13-21 Anchor and adjustment heuristic effect on audit judgement
by Anthony H. Presutti - 22-28 The moderating effects of cognitive style and recency effects on the auditors′ belief revision process
by Mike M.K. Chan - 29-37 Accounting software evaluation: hardware, audit trails, backup, error recovery and security
by Avi Rushinek & Sara F. Rushinek
November 1995, Volume 10, Issue 8
- 3-14 America′s economic future and the environment
by Douglas Trevor Kuzmiak - 15-26 Environmental audit: theory and practices
by Josephine Maltby - 27-33 Corporate governance and accountability for environmental concerns
by Zabihollah Rezaee & Joseph Z. Szendi & Rajesh Aggarwal - 34-39 Developments in environmental auditing
by Ruth Hillary - 40-51 Environmental accounting and auditing
by Mort Dittenhofer - 52-55 Advising your clients about environmental accounting issues
by Mark E. Steadman & Ronald F. Green & Thomas W. Zimmerer
October 1995, Volume 10, Issue 7
- 3-7 Customer profitability analysis:
by Malcolm Smith & Shane Dikolli - 8-16 Pricing complexities in the pharmaceutical industry
by Karen S. Cravens & Hubert D. Glover - 17-24 A factor‐analytic approach profiling job selection differences of male and female accountants
by Mohammad Ahmadi & Marilyn M. Helms & Patricia Nodoushani - 25-32 The evaluation and audit of management information systems
by Paul Collier & Rob Dixon
August 1995, Volume 10, Issue 6
- 5-9 What the COSO report means for internal auditors
by Zabihollah Rezaee - 10-16 The role of audit committees in UK universities
by Ian P. Dewing & Bernard C. Williams - 17-48 Reporting on the entity′s control structure:
by Rocco R. Vanasco & Clifford R. Skousen & Curtis C. Verschoor
July 1995, Volume 10, Issue 5
- 3-9 Changing the model for prevention and detection of fraud
by Hubert D. Glover & June Y. Aono - 10-15 Can computer security really make a difference?
by Craig S. Hannaford - 16-26 Insider trading
by Michael J. Laird - 27-36 Auditors′ reporting decisions for accounting estimates
by Steven Kaplan & Philip M.J. Reckers - 37-41 A practical model to audit risk assessment in a health‐care setting
by Ramadan Hemaida
June 1995, Volume 10, Issue 4
- 3-11 The state of the art in internal auditing risk assessment techniques
by Douglas E. Ziegenfuss - 12-22 Health care internal auditing
by Thomas A. Gavin & Barry J. Cooper & Philomena Leung & Gerald H. Lander & Alan Reinstein - 23-34 The impact of uncertainty and monitoring by the board of directors on incentive system design
by Paul Munter & Leslie Kren - 35-43 Ethics and the internal auditor phase II:
by Mort Dittenhofer & John Sennetti - 44-48 Achieving audit uniformity out of diversity
by Mike M.K. Chan
April 1995, Volume 10, Issue 3
- 3-7 Implementing accounting education change
by Mark E. Steadman & Ronald F. Green - 8-14 Recruiting college students for entry‐level positions
by Jane E. Campbell & Glenn E. Sumners - 15-18 Teach the process, not the content
by Dennis Wilson - 19-22 Operational auditing education
by John J. Fernandes & Margaret L. Poposky & Linda L. Savage - 23-25 The “Roundtable” in the classroom
by James R. Crockett & M.J. Albin - 26-30 Operationalizing the operational audit course
by Mary Brady Greenawalt - 31-36 Internal auditing education
by Sheila D. Foster & Mary Brady Greenawalt
March 1995, Volume 10, Issue 2
- 3-6 How to improve business writing skills
by Warren A. Smith & Brian H. Kleiner - 7-33 Forecasting sales, expenses and stock market values by quarterly financial statement ratio analysis
by Avi Rushinek & Sara F. Rushinek - 34-37 The transformation of internal auditing
by David McNamee & Thomas McNamee - 38-44 A risk‐driven approach to the internal audit
by Janet L. Colbert & C. Wayne Alderman
February 1995, Volume 10, Issue 1
- 4-6 Auditing: is there a need for great new ideas?
by Art Cornwell - 7-16 The IT strategy audit
by Wendy Currie - 17-24 Post‐completion audits: avoiding the pitfalls
by Charles W. Neale - 25-30 The use of computer modelling and simulation in the audit process
by Nicholas M. Zacchea - 31-36 Total quality management and the internal audit: empirical evidence
by Lindsay C. Hawkes & Michael B. Adams
December 1994, Volume 9, Issue 8
- 3-7 Optimizing the Value of Performance Appraisals
by Irmgard Schweiger & Glenn E. Sumners - 8-12 Agency Theory and the Internal Audit
by Michael B. Adams - 13-17 Strategy for the Internal Audit Engagement
by Mort Dittenhofer - 18-42 The Audit Committee: An International Perspective
by Rocco R. Vanasco
November 1994, Volume 9, Issue 7
- 3-11 Audit Fees:
by Iain Gerrard & Keith Houghton & David Woodliff - 12-20 Public Accounting Work Experience
by Timothy J. Fogarty - 21-28 Management′s Report on Internal Control, and the Accountant′s Response
by C. Richard Aldridge & Janet L. Colbert - 29-36 The External Auditor′s Consideration of the Internal Audit Function
by Alan Reinstein & Gerald H. Lander & Thomas A. Gavin
September 1994, Volume 9, Issue 6
- 3-9 Management Training and Development Expenditures:
by B.M. Craven & M.B. McNulty