Table of contents
Industry type: a factor in materiality judgements and risk assessments
Takiah M. IskandarThe absence of clear guidelines as to how materiality should be judged has created problems for accountants and auditors, and resulted in risks to users of financial statements…
Qualitative characteristics in accounting disclosures: a desirability trade‐off
Malcolm SmithA number of studies in the USA, UK, Australia and Canada have addressed the evaluation of the usefulness of accounting information and sought to identify criteria for assessing…
Audit technology structures’ effect on probabilistic judgement
Richard G. Schroeder, Alan Reinstein, Bill N. SchwartzAttempts to assess the impact of structured and unstructured audit approaches on the auditor’s professional judgement. The auditor’s use of judgement was measured by using the…
Audit fee determinants: the plural nature of risk
C.A. Jubb, K.A. Houghton, S. ButterworthAddresses concerns regarding perceptions and measurement of risk and the resultant confusion relating to understanding of the market for audit services. Examines the theoretical…
An empirical analysis of fraud detection likelihood
Glen D. Moyes, Iftekhar HasanInvestigates the relative importance of potential factors associated with the likelihood of detecting fraud during the audit of financial statements. Based on a survey of 357…
Coping with one’s boss: how to help your boss make better decisions
Jay T. KnippenSuggests six steps towards helping your boss make better decisions. Outlines each step and uses brief conversations to demonstrate how the step can be achieved effectively…
ISSN:
0268-6902e-ISSN:
1758-7735ISSN-L:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou