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This study reports the findings of a survey of Swedish auditors seeking opinions on the conceptual underpinnings of the long established private sector management audit in that country. The authors give the background to the historical calls for accountability and stewardship and draw parallels...
Both the international and US auditing Standards provide guidance to the auditor in searching for material misstatements caused by errors and fraud. Auditors, especially those with clients interested in cross-border securities markets, should comprehend the similarities and differences in the...
Ethical behaviour is a critical component of the accountancy/auditing profession. This study examines ethical attitudes of final year accountancy students in Ireland and Australia. Students were surveyed as to whether they would accept a bribe and/or cheat in an exam. Their attitudes towards...
Examines the current protection afforded to brand owners within the realms of cyberspace, specifically the World Wide Web. Trade mark law currently provides a benchmark for the law and its attempt to regulate the problematical operation of Internet addresses and Web sites. These commercial sites...
Corporate Social Reporting (CSR) assumes that the companies are socially conscious to discharge their social obligations for the well being of the society. Now business enterprises are under pressure from stakeholders to report to them, as to what extent they have been successful in protecting...
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