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Content
June 2010, Volume 25, Issue 6
- 569-590 Earnings management and the performance of seasoned private equity placements
by Daoping (Steven) He & David C. Yang & Liming Guan - 591-613 Corporate social responsibility disclosure and its relation on institutional ownership
by Mustaruddin Saleh & Norhayah Zulkifli & Rusnah Muhamad
May 2010, Volume 25, Issue 5
- 404-426 The value of audit qualifications in China
by Robert Czernkowski & Wendy Green & Yi Wang - 427-443 Audit committee effectiveness: a public sector case study
by Johnathan Magrane & Sue Malthus - 444-457 Do client dependence and amount of audit fees affect lending decisions?
by Arnold Schneider - 458-483 Effective use of qualitative materiality factors: evidence from Spain
by Javier Montoya del Corte & Francisco Javier Martínez García & Ana Fernández Laviada - 484-502 Examination of the actual turnover decisions of female auditors in public accounting
by Philip Law
April 2010, Volume 25, Issue 4
- 288-308 The association between corporate governance guidelines and risk management and internal control practices
by Gerrit Sarens & Joe Christopher - 309-327 Internal audit and audit fees: further evidence
by Harjinder Singh & Rick Newby - 328-360 Internal audit independence and objectivity: emerging research opportunities
by Jenny Stewart & Nava Subramaniam - 361-376 The effect of client industry structure on client preference for privacy and auditor concentration
by R. Mithu Dey - 377-400 Effects of ethical context on conflict and commitment among Chinese accountants
by William E. Shafer & Zhihong Wang
March 2010, Volume 25, Issue 3
- 208-225 Audit committee financial expertise and misappropriation of assets
by Sameer T. Mustafa & Nourhene Ben Youssef - 226-239 Organisational commitment, role tension and affective states in audit firms
by Alice Garcia & Olivier Herrbach - 240-258 CPAs' employment with former audit clients and auditor independence in the post‐Enron era
by Philip Law - 259-268 Investor reactions to disclosures of material internal control weaknesses
by Kim Ittonen - 269-281 The relationship between accounting students' love of money and their ethical perception
by Rafik Z. Elias & Magdy Farag
January 2010, Volume 25, Issue 2
- 102-121 Audit fee premium and auditor change: the effect of Sarbanes‐Oxley Act
by Ahmed Ebrahim - 122-139 Audit pricing and the Big4 fee premium: evidence from Belgium
by Tom Van Caneghem - 140-159 Determinants of internal control characteristics influencing voluntary and mandatory disclosures
by Hasnah Haron & Dato' Daing Nasir Ibrahim & K. Jeyaraman & Ong Hock Chye - 160-181 Time pressure, task complexity, and audit effectiveness
by Anthony R. Bowrin & James King - 182-202 Determinants of corporate internet reporting: evidence from Egypt
by Doaa Aly & Jon Simon & Khaled Hussainey
January 2010, Volume 25, Issue 1
- 4-16 Do investors perceive the going‐concern opinion as useful for pricing stocks?
by Dennis M. O'Reilly - 17-31 What prompts firms to choose between business and geographic segments as a primary segment?
by Mohammad Talha & Abdullah Sallehhuddin Abdullah Salim - 32-52 Assessing the perceptions of the quality of reported earnings in Egypt
by Hany Kamel & Said Elbanna - 53-78 National culture effects on groups evaluating internal control
by Marc Sim - 79-98 Factors associated with the adoption of risk‐based internal auditing
by Nuno Castanheira & Lúcia Lima Rodrigues & Russell Craig
October 2009, Volume 24, Issue 9
- 813-834 A summary of the global Common Body of Knowledge 2006 (CBOK) study in internal auditing
by Priscilla Burnaby & Susan Hass - 835-860 Usage of Internal Auditing Standards by companies in the United States and select European countries
by Priscilla A. Burnaby & Mohammad Abdolmohammadi & Susan Hass & Gerrit Sarens & Marco Allegrini - 861-882 Internal audit – an Asia‐Pacific profile and the level of compliance with Internal Auditing Standards
by Philomena Leung & Barry J. Cooper - 883-898 Usage of Internal Auditing Standards and internal auditing activities in South Africa and all respondents
by Marinda Marais & Priscilla A. Burnaby & Susan Hass & Elmarie Sadler & Houdini Fourie - 899-925 Commitment to independence by internal auditors: the effects of role ambiguity and role conflict
by Zaini Ahmad & Dennis Taylor
September 2009, Volume 24, Issue 8
- 709-723 Auditors' internal control opinions: do they influence judgments about investments?
by Arnold Schneider - 724-742 The effect of goals on auditors' judgments and their perceptions of and conformity to other auditors' judgments
by Stephen K. Asare & Anna M. Cianci - 743-766 The Sarbanes‐Oxley Act of 2002: what impact has it had on small business firms?
by Stuart Michelson & Jud Stryker & Betty Thorne - 767-791 Shareholder rights, corporate governance and earnings quality
by Wei Jiang & Asokan Anandarajan - 792-805 Advancement to partnership in public accounting firms in Hong Kong
by Philip Law
July 2009, Volume 24, Issue 7
- 600-623 Auditor tenure, auditor specialization, and information asymmetry
by Ali R. Almutairi & Kimberly A. Dunn & Terrance Skantz - 624-638 Audit committee characteristics in financially distressed and non‐distressed companies
by Mohd Mohid Rahmat & Takiah Mohd Iskandar & Norman Mohd Saleh - 639-667 Culture and corporate voluntary reporting
by Monir Zaman Mir & Bikram Chatterjee & Abu Shiraz Rahaman - 668-687 UAE corporations‐specific characteristics and level of risk disclosure
by Mostafa Kamal Hassan - 688-703 Corporate governance, disclosure and foreign share ownership on the Ghana Stock Exchange
by Godfred A. Bokpin & Zangina Isshaq
June 2009, Volume 24, Issue 6
- 500-522 Strategy, control activities, monitoring and effectiveness
by Adebayo Agbejule & Annukka Jokipii - 523-541 The association between auditor quality and human capital
by Yu‐Shu Cheng & Yi‐Pei Liu & Chu‐Yang Chien - 542-563 Initial online trust formation: the role of company location and web assurance
by Richard Fisher & S. Zoe Chu - 564-583 The audit expectations gap and the role of audit education: the case of an emerging economy
by Javed Siddiqui & Taslima Nasreen & Aklema Choudhury‐Lema - 584-598 Sarbanes‐Oxley section 404 compliance
by Hua‐Wei Huang
May 2009, Volume 24, Issue 5
- 400-422 Measuring audit quality in an era of change
by Angus Duff - 423-444 An analysis of graphic disclosure in annual reports: the case of Turkey
by Ali Uyar - 445-454 Disclosure and dividend signalling when sustained earnings growth declines
by Khaled Hussainey & Jinan Aal‐Eisa - 455-474 The effect of performance feedback and client importance on auditors' self‐ and public‐focused ethical judgments
by Anna M. Cianci & James Lloyd Bierstaker - 475-493 Audit committees: voluntary formation by ASX non‐top 500
by Li (Glenda) Chen & Alan Kilgore & Renee Radich
April 2009, Volume 24, Issue 4
- 316-339 Corporate governance, firm characteristics and risk management committee formation in Australian companies
by Nava Subramaniam & Lisa McManus & Jiani Zhang - 340-351 The impact of audit quality on earnings predictability
by Khaled Hussainey - 352-367 Paradigm shift in information systems auditing
by Munir Majdalawieh & Issam Zaghloul - 368-397 The role of audit committees in managing relationships with external auditors after SOX
by Rani Hoitash & Udi Hoitash
March 2009, Volume 24, Issue 3
- 220-232 Information intensity, control deficiency risk, and materiality
by Akhilesh Chandra & Thomas G. Calderon - 233-247 The determinants of corporate performance
by Lee Shin‐Ping & Chuang Tsung‐Hsien - 248-265 The value relevance of financial statements and their impact on stock prices
by Panagiotis E. Dimitropoulos & Dimitrios Asteriou - 266-289 Investors' use of corporate reports in Bahrain
by Jasim Al‐Ajmi - 290-312 The association between insider trading surrounding going concern audit opinions and future bankruptcy
by Jonathan Stanley & F. Todd De Zoort & Gary Taylor
January 2009, Volume 24, Issue 2
- 104-113 The future of the external audit function
by Ian Fraser & Chris Pong - 114-134 Crunch time for bank audits? Questions of practice and the scope for dialogue
by Margaret Woods & Christopher Humphrey & Kevin Dowd & Yu‐Lin Liu - 135-155 The audit crunch: reforming auditing
by Prem Sikka & Steven Filling & Pik Liew - 156-182 The audit trinity: the key to securing corporate accountability
by Brenda A. Porter - 183-203 Restoring trust in auditing: ethical discernment and the Adelphia scandal
by Kristine Barlaup & Hanne Iren Drønen & Iris Stuart - 204-215 Travelling audit's fault lines: a new architecture for auditing standards
by David J. Hatherly
January 2009, Volume 24, Issue 1
- 4-21 Establishing a baseline for assessing the frequency of auditors' comments concerning perceived client integrity
by Richard A. Bernardi - 22-38 A comparison of auditor and non‐auditor performance evaluations
by Steve Buchheit & William R. Pasewark & Jerry R. Strawser - 39-57 Risk reporting
by Azlan Amran & Abdul Manaf Rosli Bin & Bin Che Haat Mohd Hassan - 58-80 Earnings management practices from the perspective of external and internal auditors
by Ahmed A. Al‐khabash & Ali A. Al‐Thuneibat - 81-98 Management accounting practices in the Greek hospitality industry
by Odysseas Pavlatos & Ioannis Paggios
October 2008, Volume 23, Issue 9
- 862-872 Are boards and institutional investors active monitors? Evidence from CEO dismissal
by Annita Florou & Peter Pope - 873-899 Japanese culture and budgeting
by Cassandra Seow‐Ling Yee & Setsuo Otsuka & Kieran James & Jenny Kwai‐Sim Leung - 900-916 Diffusion of innovation and business size: a longitudinal study of PACIA
by Davood Askarany & Malcolm Smith - 917-934 An empirical comparison of non‐Big 4 and Big 4 auditors' perceptions of auditor independence
by Philip Law - 935-959 Changes in the importance of topics in auditing education: 2000‐2005
by Jack Armitage
September 2008, Volume 23, Issue 8
- 724-743 Does repetition impair auditors' judgments?
by Wendy Green - 744-778 Corporate governance, transparency and performance of Malaysian companies
by Mohd Hassan Che Haat & Rashidah Abdul Rahman & Sakthi Mahenthiran - 779-802 Continuous online auditing as a response to the Sarbanes‐Oxley Act
by El‐Hussein E. El‐Masry & Jacqueline L. Reck - 803-823 The effect of IT controls on financial reporting
by Gerry H. Grant & Karen C. Miller & Fatima Alali - 824-859 The impact of harmonisation by the International Federation of Accountants
by Hamadi Fakhfakh & Mondher Fakhfakh & María Consuelo Pucheta‐Martínez
July 2008, Volume 23, Issue 7
- 632-649 Impact of the IFRS and US‐GAAP on economic‐financial indicators
by Ilse Maria Beuren & Nelson Hein & Roberto Carlos Klann - 650-662 Fraudulent financial reporting detection and business failure prediction models: a comparison
by Fen‐May Liou - 663-684 Internationalising auditing standards: stakeholder views on Australia's strategic directions
by Steven Dellaportas & P.W. Senarath Yapa & Sivakaran Sivanantham - 685-696 The pricing of audit services: evidence from Kuwait
by Meshari O. Al‐Harshani - 697-720 Auditors general's universe revisited
by Danielle Morin
June 2008, Volume 23, Issue 6
- 532-544 The impracticality of an international “one size fits all” corporate governance code of best practice
by Marlene Davies & Bernadette Schlitzer - 545-566 The independent director on the board of company directors
by Margaret McCabe & Margaret Nowak - 567-595 Value‐added role of internal audit: an Ethiopian case study
by Dessalegn Getie Mihret & Getachew Zemenu Woldeyohannis - 596-608 Financial information systems service providers and the internal control report
by Albert L. Nagy - 609-629 The current status of environmental reporting by Indian companies
by Bikram Chatterjee & Monir Zaman Mir
May 2008, Volume 23, Issue 5
- 420-437 Mandatory audit firm rotation and audit quality
by Andrew B. Jackson & Michael Moldrich & Peter Roebuck - 438-466 Information technology and its implications for internal auditing
by Ahmad A. Abu‐Musa - 467-484 The development of accounting regulations in Egypt
by Mostafa Kamal Hassan - 485-503 Performance parameters interrelations from a balanced scorecard perspective
by Sandra Cohen & Dimitris Thiraios & Myrto Kandilorou - 504-526 Confucian culture and whistle‐blowing by professional accountants: an exploratory study
by Dennis Hwang & Blair Staley & Ying Te Chen & Jyh‐Shan Lan
April 2008, Volume 23, Issue 4
- 313-327 Impact of the Sarbanes‐Oxley Act upon management: a behavioural discussion
by Colin Linsley & Christine Linsley - 328-344 Psychological bonds and their impact on behavioral loyalty in auditor‐client relationships
by Sven Kuenzel & Ewa Krolikowska - 345-366 Novice and expert judgment in the presence of going concern uncertainty
by Asokan Anandarajan & Gary Kleinman & Dan Palmon - 367-385 Earnings management in China: an exploratory study
by Carlos Noronha & Yun Zeng & Gerald Vinten - 386-404 The impact of government and foreign affiliate influence on corporate social reporting
by Azlan Amran & S. Susela Devi - 405-417 Budgetary fairness and governmental program heads' turnover intention
by A. Blair Staley & Nace R. Magner
March 2008, Volume 23, Issue 3
- 225-239 Market‐orientated accounting: information for product‐level decisions
by Robert Inglis & Robert Clift - 240-261 Life cycle costing: a review of published case studies
by Eric Korpi & Timo Ala‐Risku - 262-282 To what extent does internal control effectiveness increase the value of internal evidence?
by Diane Janvrin - 283-294 Auditing students’ professional commitment and anticipatory socialization and their relationship to whistleblowing
by Rafik Elias - 295-306 SFAS No. 123R: the controversy and its economic consequences
by Richard Schroeder & David A. Schauer
January 2008, Volume 23, Issue 2
- 104-124 Quality of internal control procedures
by Kirsty Rae & Nava Subramaniam - 125-141 Non‐audit service fees, auditor characteristics and earnings restatements
by Deborah Bloomfield & Joshua Shackman - 142-160 The influence of the auditor's report on investors' evaluations after the Sarbanes‐Oxley Act
by Sandra Waller Shelton & O. Ray Whittington - 161-186 The effect of audit partner tenure on client managers' accounting discretion
by Neil Fargher & Ho‐Young Lee & Vivek Mande - 187-219 The effectiveness of management accounting systems
by Teerooven Soobaroyen & Bhagtaraj Poorundersing
January 2008, Volume 23, Issue 1
- 4-25 Determinants of client‐initiated and auditor‐initiated auditor changes
by Thomas G. Calderon & Emeka Ofobike - 26-50 Factors affecting auditors' utilization of evidential cues
by El‐Hussein E. El‐Masry & Kathryn A. Hansen - 51-67 Going concern modifications, CPA firm size, and the Enron effect
by George E. Nogler - 68-83 Financial reporting by New Zealand charities: finding a way forward
by Keith Hooper & Rowena Sinclair & Doris Hui & Kelvin Mataira - 84-101 The effect of qualified auditors' opinions on share prices: evidence from Jordan
by Ali A. Al‐Thuneibat & Basheer Ahmad Khamees & Nedal A. Al‐Fayoumi
October 2007, Volume 22, Issue 9
- 862-880 Implications of the IFRS goodwill accounting treatment
by Graeme Wines & Ron Dagwell & Carolyn Windsor - 881-894 The determinants of forward‐looking information in annual reports of UAE companies
by Khaled Aljifri & Khaled Hussainey - 895-912 CEO image, NAS and risk assessment
by Govind S. Iyer & Philip M.J. Reckers - 913-927 Perceived environmental uncertainty, supply chain purchasing strategy, and use of MAS information
by Adebayo Agbejule & Ashley Burrowes - 928-944 Professional accounting bodies' perceptions of ethical issues, causes of ethical failure and ethics education
by Beverley Jackling & Barry J. Cooper & Philomena Leung & Steven Dellaportas
September 2007, Volume 22, Issue 8
- 740-760 Corporate governance: measurement and determinant analysis
by Imen Khanchel - 761-786 Auditor fees and audit quality
by Rani Hoitash & Ariel Markelevich & Charles A. Barragato - 787-808 Governance factors affecting internal auditors' ethical decision‐making
by Conor O'Leary & Jenny Stewart - 809-822 Regression analysis for equipment auditing
by Sri Beldona & Vernon E. Francis - 823-839 Engagement quality review: insights from the academic literature
by Arnold Schneider & William F. Messier - 840-860 Reported social and environmental taxonomies: a longer‐term glimpse
by Jean Raar
July 2007, Volume 22, Issue 7
- 644-660 Quality assurance review programs of auditing firms: an international perspective
by Yass A. Alkafaji - 661-673 Audit costs, material weaknesses under SOX Section 404
by Benjamin P. Foster & William Ornstein & Trimbak Shastri - 674-687 Transparent financial disclosure and SFAS No. 142
by Suzanne Sevin & Richard Schroeder & Sak Bhamornsiri - 688-715 Earnings management and the audit opinion: evidence from Malaysia
by Shireenjit Johl & Christine A. Jubb & Keith A. Houghton - 716-728 CEO duality, audit committee effectiveness and audit risks
by Mark A. Bliss & Balachandran Muniandy & Abdul Majid - 729-732 Money laundering and the risk of diminishing returns
by John Davies
July 2007, Volume 22, Issue 6
- 552-565 An improved process model for internal auditing
by Michael Elliott & Ray Dawson & Janet Edwards - 566-589 The impact of codes of ethics and experience on auditor judgments
by Gary Pflugrath & Nonna Martinov‐Bennie & Liang Chen - 590-603 Organizational risk in large audit firms
by Kim K. Jeppesen - 604-619 Ownership structure, board composition and corporate voluntary disclosure
by Xiao Huafang & Yuan Jianguo - 620-640 The progress of accounting harmonization in China
by Ip Chi Kuan & Carlos Noronha
May 2007, Volume 22, Issue 5
- 446-469 Determinants and consequences of non‐audit service fees
by Ahsan Habib & Ainul Islam - 470-484 Internal audit effectiveness: an Ethiopian public sector case study
by Dessalegn Getie Mihret & Aderajew Wondim Yismaw - 485-502 Organizational‐professional conflict and cultural differences among auditors in emerging markets
by Mohamad T.A. El‐Rajabi - 503-513 Performance evaluation measures in the private sector: Egyptian practice
by Tariq H. Ismail - 514-532 The “economic paradigm” in management accounting
by Fábio Frezatti - 533-548 Antecedents of budgetary participation: enhancing employees' job performance
by Desmond Yuen
April 2007, Volume 22, Issue 4
- 340-353 Staff auditor reporting decisions under time deadline pressure
by Jesse C. Robertson - 354-375 Organizational commitment and auditors in public accounting
by Lawrence P. Kalbers & William J. Cenker - 376-391 Industrial sector and financial distress
by Malcolm Smith & Dah‐Kwei Liou - 392-409 Embedding risk management: structures and approaches
by Ian Fraser & William Henry - 410-441 Motivations for environmental collaboration within the building and construction industry
by Terese Fiedler & Craig Deegan
March 2007, Volume 22, Issue 3
- 244-254 Overcoming barriers to sustainable implementation of the ISO 9001 system
by S.X. Zeng & P. Tian & C.M. Tam - 255-267 Sarbanes‐Oxley: are audit committees up to the task?
by Chun‐Keung (Stan) Hoi & Ashok Robin & Daniel Tessoni - 268-287 A multivariate analysis of the determinants of auditors' opinions on Asian banks
by Chrysovalantis Gaganis & Fotios Pasiouras - 288-302 The audit expectation gap: evidence from Lebanon
by Yusuf Munir Sidani - 303-318 Management practices and performance reporting in the Sri Lankan apparel sector
by Anton Malmadana Kapuge & Malcolm Smith - 319-334 Disclosure and corporate governance in developing countries: evidence from Ghana
by Mathew Tsamenyi & Elsie Enninful‐Adu & Joseph Onumah
January 2007, Volume 22, Issue 2
- 121-138 Effects of the PricewaterhouseCoopers merger on the UK audit services market
by Darren Duxbury & Peter Moizer & Wan Azmimi Wan‐Mohamed - 139-160 Determinants of audit fees for French quoted firms
by Nathalie Gonthier‐Besacier & Alain Schatt - 161-176 Auditor concentration in a joint‐auditing environment: the French market 1997‐2003
by Charles Piot - 177-196 Choice of auditors and earnings management during the Asian financial crisis
by Yew Ming Chia & Irvine Lapsley & Hing‐Wah Lee - 197-217 Competition in the UK accounting services market
by Kevin P. McMeeking - 218-225 Accounting firms cautiously maneuver in the new audit environment – a note
by Albert L. Nagy & William J. Cenker - 226-235 Fifteen years of reformation – what next?
by J.P. (Ian) Percy
January 2007, Volume 22, Issue 1
- 5-17 Restoring public confidence in capital markets through auditor rotation
by Sandra K. Gates & D. Jordan Lowe & Philip M.J. Reckers - 18-33 Investors' attitudes toward source credibility
by David L. Schwarzkopf - 34-52 Audit judgment performance: assessing the effect of performance incentives, effort and task complexity
by Zuraidah Mohd‐Sanusi & Takiah Mohd‐Iskandar - 53-79 The impact of auditor‐client relationships on the reversal of first‐time audit qualifications
by Michael J. Meyer & John T. Rigsby & Jeff Boone - 80-94 Perceptions of preparers and users to accounting change: a case study in an Australian university
by Nazmi Sae'b Jarrar & Malcolm Smith & Colin Dolley - 95-105 Top executive audits: strategic reviews of operational activities
by Barry J. Witcher & Vinh Sum Chau & Paul Harding
December 2006, Volume 21, Issue 9
- 877-891 The effect of format and experience on internal control evaluation
by James Lloyd Bierstaker & Jay C. Thibodeau - 892-904 Internal auditors: their role in the institutions of higher education in Malaysia
by Zamzulaila Zakaria & Susela Devi Selvaraj & Zarina Zakaria - 905-920 Auditee and audit firm characteristics as determinants of audit qualifications
by Constantinos Caramanis & Charalambos Spathis - 921-933 The effect of audit committee performance on earnings quality
by Jerry W. Lin & June F. Li & Joon S. Yang - 934-947 Corporate reputation and organisational performance: an Australian study
by Robert Inglis & Clive Morley & Paul Sammut - 948-956 The stock market reaction to Ernst & Young's sale of its consulting unit to Cap Gemini
by Carol Liu & Sandeep Nabar
October 2006, Volume 21, Issue 8
- 811-821 A review of prior common body of knowledge (CBOK) studies in internal auditing and an overview of the global CBOK 2006
by Mohammad J. Abdolmohammadi & Priscilla Burnaby & Susan Hass - 822-834 The Asia Pacific literature review on internal auditing
by Barry J. Cooper & Philomena Leung & Grace Wong - 835-844 The Americas literature review on internal auditing
by Susan Hass & Mohammad J. Abdolmohammadi & Priscilla Burnaby - 845-853 The European literature review on internal auditing
by Marco Allegrini & Giuseppe D'Onza & Leen Paape & Robert Melville & Gerrit Sarens - 854-868 A survey of internal auditors to establish the scope of the common body of knowledge study in 2006
by Priscilla Burnaby & Susan Hass & Mohammad J. Abdolmohammadi
August 2006, Volume 21, Issue 7
- 684-701 Episodes in the Malaysian auditing saga
by Azham Ali & Roszaini Haniffa & Mohammad Hudaib - 702-723 The Malaysian market for audit services: ethnicity, multinational companies and auditor choice
by Ayoib Che Ahmad & Keith A. Houghton & Nor Zalina Mohamad Yusof - 724-737 Auditor‐client relationship: the case of audit tenure and auditor switching in Malaysia
by Abu Thahir Abdul Nasser & Emelin Abdul Wahid & Sharifah Nazatul Faiza Syed Mustapha Nazri & Mohammad Hudaib - 738-756 Service quality, client satisfaction and loyalty towards audit firms
by Ishak Ismail & Hasnah Haron & Daing Nasir Ibrahim & Salmi Mohd Isa - 757-782 Governance structures, ethnicity, and audit fees of Malaysian listed firms
by Puan Yatim & Pamela Kent & Peter Clarkson - 783-804 Board, audit committee, culture and earnings management: Malaysian evidence
by Rashidah Abdul Rahman & Fairuzana Haneem Mohamed Ali
July 2006, Volume 21, Issue 6
- 569-581 Auditing, integral approach to quarterly reporting, and cosmetic earnings management
by Liming Guan & Daoping He & David Yang - 582-597 The effect of auditor interaction on decision making in the going‐concern task
by Inshik Seol - 598-620 Are Spanish auditors skeptical in going concern evaluations?
by Andrés Guiral & Francisco Esteo - 621-635 Perceptions of auditor independence in Barbados
by Philmore Alvin Alleyne & Dwayne Devonish & Peter Alleyne - 636-656 Professional ethical crises
by Christie L. Comunale & Thomas R. Sexton & Stephen C. Gara - 657-669 The Public Company Accounting Oversight Board: national and international implications
by Andrea Bather & Priscilla Burnaby
June 2006, Volume 21, Issue 5
- 460-475 The impact of international financial reporting standards: does size matter?
by John Goodwin & Kamran Ahmed - 476-496 The association between firm‐specific characteristics and disclosure
by Khalid Alsaeed - 497-519 The impact of audit risk, materiality and severity on ethical decision making
by Rex Marshall & Malcolm Smith & Robert Armstrong - 520-535 Accountants' perceptions regarding fraud detection and prevention methods
by James L. Bierstaker & Richard G. Brody & Carl Pacini - 536-561 The effects of age and gender upon the perceptions of accounting professionals concerning their job satisfaction and work‐related attributes
by Glen D. Moyes & Patricia A. Williams & Bruce Koch