1 - 6 of 6 articles
Purpose – The purpose of this paper is to investigate whether the use of a questionnaire or a narrative documentation format will impact an auditor's performance in identifying internal control design weaknesses. Design/methodology/approach – A field experiment approach with a sample of 73...
Purpose – To provide evidence on the establishment of the internal audit function in the higher education institutions in Malaysia and also to obtain the perceptions of the management of the higher education institutions towards the role and scope of the internal audit....
Purpose – The objective of this paper is to test the extent to which combinations of financial information with non‐financial variables, such as audit fees and type of audit firm, can be used in predicting qualified and unqualified audit reports. Design/methodology/approach – The data were taken...
Purpose – The role of audit committees in ensuring the quality of corporate financial reporting has come under considerable scrutiny due to recent high‐profile “earnings management” cases and the collapse of Enron. The purpose of this paper is to examine the association between the...
Purpose – To test for a relationship between corporate reputation and financial performance, using Australian data. Design/methodology/approach – Econometric modelling. Findings – No causal relationship between corporate reputation and financial performance (in either direction) was found. This...
Purpose – The purpose of this paper is to investigate how the stock prices of Ernst & Young's (E&Y's) audit clients reacted to the sale of the accounting firm's consulting unit to Cap Gemini. The study is motivated by the debate on how the provision of non‐audit services by auditors affects...
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