An examination of the reporting & disclosure of
- A study of differential attitudes held by auditors from large and small U.S. firms towards audits... King, James; Welker, Robert B. // Journal of Applied Business Research;Winter95/96, Vol. 12 Issue 1, p67
Presents the results of a study comparing auditors' attitudes from large and small firms in the United States. Quality of audit procedures in small firms; Existence of a perception gap; Awareness of large firm auditors of audit dilemmas facing small firms.
- Canadians say auditors should be accountable to public too. // Accountancy;Jun78, Vol. 89 Issue 1018, p31
Reports developments related to global accountancy as of June 1978. Role of auditors to the public in Canada; Adoption of multinational disclosure rules by the United Nations Commission on Transnational Corporations in Austria; Campaigns for Big Eight accountancy firms in the United States.
- Auditors' fees for non-audit work. // Accountancy;Jun91, Vol. 107 Issue 1174, p42
Reports on the revised draft statutory instrument governing disclosure by auditors in Great Britain. Redefinition of exemption for small companies; Quantification of auditors' remuneration.
- Expectations gap in internal audit thriving. // Accountancy;May97, Vol. 119 Issue 1245, p14
Reports on a survey of internal auditing in public sector organizations in Great Britain. Auditors' views on their role; Auditees' failure to distinguish internal from external auditing.
- Changing Perceptions. Hodges, Joanne // Internal Auditor;Oct2000, Vol. 57 Issue 5, p6
Focuses on how to ensure change in the perception of those within the organization regarding internal auditors. Basis of altering someone's perspective; Importance of educating others within the organization about internal auditing; How to add value to internal auditors' role.
- How slow are the auditors in Britain? Fanning, David // Accountancy;Aug1978, Vol. 89 Issue 1020, p44
Assesses the performance of practicing auditors in Great Britain. Factors affecting the auditing process for particular firms; Features of the list presented; Prevalence of time lags in the audit reports accumulated.
- The manager and the internal auditor. Wynne, Andy // Internal Auditor;Dec97, Vol. 54 Issue 6, p20
Reviews the book `The Manager and the Internal Auditor: Partners for Profit,' by Lawrence Sawyer and Gerald Vinten.
- Is There Transparency In Auditor Change Disclosures? Calderon, Thomas G.; Ofobike, Emeka; Cheh, John J. // Journal of Applied Business Research;2007 3rd Quarter, Vol. 23 Issue 3, p61
In this paper, we examine the reasons disclosed in a small representative sample of Form 8-Ks for switching auditors. We classify auditor switches in terms of changes from big-4 to other big-4, big-4 to non-big-4, non-big-4 to big-4 and non-big-4 to non-big-4. Our primary objective is to assess...
- Predictive Ability of Audit Qualifications for Loss Contingencies. Raghunandan, K. // Contemporary Accounting Research;Spring1993, Vol. 9 Issue 2, p612
Adequate disclosure of risks and uncertainties is an issue of interest to the accounting profession and regulators both in Canada and in the United States. Previously, auditors were required to modify their audit reports in the presence of material uncertainties. However, following suggestions...