Table of contents
The association between corporate governance guidelines and risk management and internal control practices: Evidence from a comparative study
Gerrit Sarens, Joe ChristopherThe purpose of this paper is to investigate whether the weaker focus on risk management and internal control within the Belgian corporate governance guidelines is associated with…
Internal audit and audit fees: further evidence
Harjinder Singh, Rick NewbyThe paper aims to examine the direction of the relationship between a firm's internal audit function and its external audit fees, extending a previous study by GoodwinâStewart and…
Internal audit independence and objectivity: emerging research opportunities
Jenny Stewart, Nava SubramaniamThe purpose of this paper is to provide a review of the recent literature on internal audit independence and objectivity and discuss opportunities for future research. The topics…
The effect of client industry structure on client preference for privacy and auditor concentration
R. Mithu DeyThe purpose of this paper is to examine the effect of a client's potentially conflicting needs for privacy and industry expertise on auditor concentration.
Effects of ethical context on conflict and commitment among Chinese accountants
William E. Shafer, Zhihong WangThe purpose of this paper is to addresses the impact of organizational ethical context (ethical climate and ethical culture) and Machiavellianism on organizationalâprofessional…
ISSN:
0268-6902e-ISSN:
1758-7735ISSN-L:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou