Table of contents
Elevating professional scepticism: An exploratory study into the impact of accountability pressure and knowledge of the superior’s preferences
Yi Fei Gong, Sarah Kim, Noel HardingThe purpose of this paper is to investigate whether accountability pressure and ignorance with regard to the preferences and views of the superior are necessary characteristics of…
2179
Guanxi, a two-edged sword! How Australian accounting professionals view the process within a moral framework
Ying Han Fan, Gordon Woodbine, Glennda ScullyThe purpose of this study is to determine how Western business practitioners, specifically Australian accounting professionals, identify with the Chinese value concept of guanxi…
682
The association between PCAOB-identified audit deficiencies and small audit firms’ characteristics: Evidence from PCAOB inspection reports
Fei Kang, Magdy Farag, Robert Hurt, Cheryl WyrickThe purpose of this study is to examine the association between certain audit firm characteristics and the number of Public Company Accounting Oversight Board (PCAOB)-identified…
1355
Internal control over financial reporting: opportunities using the COBIT framework
Michele Rubino, Filippo VitollaThe purpose of this paper is to analyze how the COBIT framework, integrated within the internal control framework, enables improvement in the quality of financial reporting while…
6117
ISSN:
0268-6902e-ISSN:
1758-7735ISSN-L:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou