Table of contents
Auditor liability to third parties: an international focus
Carl Pacini, William Hillison, David SinasonExamines the legal environment of the UK, Canada, Australia, New Zealand and the USA with respect to auditor liability. Provides an understanding of the legal risks to accountants…
Strategy formulation framework for vocational education: integrating SWOT analysis, balanced scorecard, QFD methodology and MBNQA education criteria
S.F. Lee, K.K. Lo, Ruth F. Leung, Andrew Sai On KoThis paper describes the framework employed in strategy formulation by the Vocational Training Council’s Hong Kong Institute of Vocational Education. The proposed framework…
Environmental cost accounting and auditing
Peter Letmathe, Roger K. DoostAn environmental cost accounting system is a flow‐ and decision‐oriented extension of traditional cost accounting systems. It is based on cause‐and‐effect analysis which helps to…
Analytical review applications among large audit firms in Hong Kong
Stella Cho, Albert Y. LewConsiderations for time, cost, and audit comfort in completing audit engagements have gradually led to extensive use of analytical review (AR) in external audits by large…
ISSN:
0268-6902e-ISSN:
1758-7735ISSN-L:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou