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Compared to external audit, internal audit has been charged with having no theory to guide academic research and practice. Suggests that the claims that internal audit has no theory have overlooked the theory of transaction cost economics. A variation of agency theory, transaction cost economics...
One of the major components of an audit plan is risk assessment. Risk factors vary among organizations, and internal auditors must review their own organizational cultures to determine audit exposure. In order to minimize the risk, the internal audit department must develop an audit plan that...
Explains that many prestigious bodies, including the American Assembly of Collegiate Schools of Business and the Accounting Change Commission, have asked accounting educators to improve their students’ critical thinking skills. Suggests that the literature contains few examples of how to apply...
Examines the impact of developments in accountant liability on audit practice. Focuses on analysis of the impact of legal liability on different size accounting firms (classified by revenue generated) with respect to number and professional characteristics of audit personnel, form of practice,...
Activity‐based costing (ABC) has received considerable attention in recent years. In fact, some have portrayed it as a cure‐all for all kinds of problems. Presents a father‐son debate on this issue (the father as the consultant and the son as the entrepreneur). Argues that ABC may not apply in...
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