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For a number of years external auditors have advocated theextension of a peer review system to include internal auditingdepartments in order to improve the quality of an audit. A study isprovided which explores how one company, a Fortune 500manufacturing firm, implemented a quality assurance...
Statement on Auditing Standards No. 9 SAS 9 discusses therole of a clients internal audit department IAD in the independentauditors examination. Despite the benefits of reliance on the clientsIAD to both the auditor and client, evidence indicates that SAS 9 hasnot been effectively implemented in...
While in real life organisations typically undertake in a holisticfashion the functions for which they were established, accounting forthe ensuing activities of those functions traditionally proceeds on thebasis of a sharp dichotomy between their external and internal aspects.As a consequence,...
This study reports the results of a survey designed to examine thefactors or attributes that finance managers consider important in theirchoice of accounting firms. The results indicated that accounting firmscontemplating advertising emphasise qualitative factors focusing onexpertise, experience...
Personnel selection and professional satisfaction can be affectedby the goodness of fit between individual certified publicaccountants and the size of division in which they work. A US survey ofindividual personal characteristics perceived work environment andinteraction between individual and...
This article discusses the philosophy and supporting conditions forJapanese production management techniques like JustinTime. Westernemulation of the practice often overlooks the implications it has forcompany organisation and personnel. Four issues are explored highdependence organisational...
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