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  • 1
    Electronic Resource
    Electronic Resource
    What the COSO report means for internal auditors (1995)
    Bingley : Emerald
    Managerial auditing journal 10 (1995), S. 5-9 
    Details
    ISSN: 0268-6902
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: There have been new interests in internal control and the COSOreport represents a milestone in the evolution of internal control. Thebusiness community and accounting profession reactions to the COSOreport have been positive in the USA. The provisions of the COSO reporthelp organizations to understand and appreciate better the value andimportance of internal control; they also expand the elements andcomponents of internal control, and provide guidelines for establishingcriteria against which all entities can assess the adequacy andeffectiveness of their internal control systems. The COSO report shouldprovide a great implication for organizations' internal audit functionsand have a significant positive impact on the better recognition of theproactive role of internal auditors.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/02686909510088350
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  • 2
    Electronic Resource
    Electronic Resource
    Forensic accounting education: insights from academicians and certified fraud examiner practitioners (1997)
    Bingley : Emerald
    Managerial auditing journal 12 (1997), S. 479-489 
    Details
    ISSN: 0268-6902
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: Current initiatives in accounting education, while focusing on the importance of accounting instruction and teaching students how to learn, emphasize continuous lifelong learning and outcome-based assessment. The public interest in forensic accounting, especially fraud investigation, has encouraged the accounting profession to consider issuing new standards on fraud detection. Presents a study which aims to examine current coverage and future direction and role of forensic accounting education. Describes a survey of both academicians and certified fraud examiner (CFE) practitioners. Concludes that: the demand for forensic accounting education and practice will continue to increase and that forensic accounting education should be integrated into accounting curricula either as a separate course or through modules in accounting and auditing courses.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/02686909710185206
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  • 3
    Electronic Resource
    Electronic Resource
    Corporate governance and accountability for environmental concerns (1995)
    Bingley : Emerald
    Managerial auditing journal 10 (1995), S. 27-33 
    Details
    ISSN: 0268-6902
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: Environmental costs and obligations are significantly growing andwill continue to grow as our society becomes more environmentallyconscious and environmental regulations increase. Examines thesignificance of environmental outlays, discusses existing governmentalregulations and accounting standards pertaining to environmentalconcerns, investigates the current accounting practices of environmentalcosts and obligations, and makes recommendations for proper measurement,recognition and disclosure of environmental outlays. Examines annualreports of the studied companies and reveals inconsistencies inaccounting practices for measurement, recognition and disclosures ofenvironmental outlays. Suggests these inconsistencies are primarily dueto lack of sufficient and uniform authoritative accounting standards andever-changing public policy and regulatory standards. Indicates thatsociety will benefit from uniform and specified accounting standards forenvironmental reporting in protecting organizations' financial health.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/02686909510093598
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  • 4
    Electronic Resource
    Electronic Resource
    University-based Lifelong Continued Professional Development (CPD) for Internal Auditors (1994)
    Bingley : Emerald
    Managerial auditing journal 9 (1994), S. 32-36 
    Details
    ISSN: 0268-6902
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: The need for a lifelong education programme for accounting students andpractising accountants is reflected and emphasized in reports andstatements issued by various accounting groups and commissions.Primarily proposes to: (1) suggest and examine methods for meeting thelife-long, university-based continued professional development (CPD)requirements of internal auditors; and (2) discuss the benefits that canbe attained by the proper implementation of these methods. Suggests fiveuniversity-based educational activity methods to fulfil the CPDrequirements for CIAs. When these methods are accepted and implemented,practising CIAs will be better able to integrate their plan for CPD intotheir overall career plan. Quality standards for CPD will be enhanced,courses might be less expensive and more conveniently located.Facilities would be properly constructed and maintained for educationalpurposes. Universities could receive a stream of revenue to supplementfaculty income as well as provide needed new funds to the schools. Theongoing contact with the profession would open research and otherfunding opportunities.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/02686909410053575
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  • 5
    Electronic Resource
    Electronic Resource
    The impact of emerging information technology on auditing (1998)
    Bingley : Emerald
    Managerial auditing journal 13 (1998), S. 465-471 
    Details
    ISSN: 0268-6902
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: As businesses increasingly use electronic data processing (EDP) techniques to process their accounting systems, auditors must gather critical information more efficiently. Such tools and techniques as electronic data interchange, the Internet and other modern technological subjects signal the end of the traditional audit. Technology has made inputting information for transactions and events more simple - and evaluating the related controls and results more critical. Accumulating sufficient evidence needed to construct an informed decision means understanding where to look for that evidence, what control procedures to consider and how to evaluate those procedures. The purpose of this article is to draw attention to these issues and the recently issued SAS No. 80, which offers auditors guidance to accumulate sufficient evidence to audit their computerized clients. We also address some issues auditors may face in evaluating the security control in their clients' businesses.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/02686909810236271
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  • 6
    Electronic Resource
    Electronic Resource
    Emerging ISO 14000 environmental standards: a step-by-step implementation guide (2000)
    Bingley : Emerald
    Managerial auditing journal 15 (2000), S. 60-67 
    Details
    ISSN: 0268-6902
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: Recently, a number of environmental laws and regulations have been enacted to hold organizations more accountable for their environmental responsibilities. The International Standards Organization (ISO), issued ISO 14000 environmental standards to assist entities worldwide in managing their environmental requirements and to ensure that their environmental policies and practices conform to their missions and goals. ISO 14000 environmental standards are divided into six categories: (1) environmental management systems; (2) environmental auditing; (3) environmental performance evaluation; (4) environmental labeling; (5) life-cycle assessment; and (6) environmental aspects in product standards. These standards assist entities in preparing step-by-step implementation plans to adopt an adequate and effective environmental management system, conduct proper environmental audits, and successfully become registered to ISO 14001. This article presents a 15-step process which accountantsshould suggest to their organizations to achieve ISO 14001 certification.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/02686900010304650
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  • 7
    Electronic Resource
    Electronic Resource
    Improving corporate governance: the role of audit committee disclosures (2003)
    Bingley : Emerald
    Managerial auditing journal 18 (2003), S. 530-537 
    Details
    ISSN: 0268-6902
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: An increasing number of earnings restatements along with many allegations of financial statement fraud committed by high profile companies (e.g. Enron, WorldCom, Global Crossing, Adelphia) has eroded the public confidence in corporate governance, the financial reporting process, and audit functions. The Sarbanes-Oxley Act of 2002 was an attempt to regain confidence and trust in corporate America and the accounting profession. The Act addresses corporate scandals and the perceived crisis in the auditing profession. Some of its provisions relate to the audit committee oversight function over corporate governance, financial reporting, internal control structure, internal audit functions, and external audit services. This study examines three types of audit committee disclosures: the annual report of the audit committee; reporting of the audit committee charter in the proxy statement at least once every three years; and disclosure in the proxy statement of whether the audit committee had fulfilled its responsibilities as specified in the charter. This study conducts a content analysis on audit committee disclosures of Fortune 100 companies.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/02686900310482669
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  • 8
    Electronic Resource
    Electronic Resource
    Importance of the 150-hour Education Requirement for Internal Auditors (1994)
    Bingley : Emerald
    Managerial auditing journal 9 (1994), S. 8-11 
    Details
    ISSN: 0268-6902
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: Current emphasis in enhancing the role of internal auditors andbroadening knowledge and skills of future internal auditors have givenincreased impetus for the requirement of 150-hour accounting educationfor future Certified Internal Auditors (CIAs). Examines why internalauditors, especially CIAs, need the additional education requirementbeyond the Bachelor's degree and how to implement the 150-hour educationprogramme for internal auditors.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/02686909410053539
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  • 9
    Electronic Resource
    Electronic Resource
    CAPITAL MARKET REACTIONS TO ACCOUNTING POLICY DELIBERATIONS: AN EMPIRICAL STUDY OF ACCOUNTING FOR FOREIGN CURRENCY TRANSLATION 1974–1982 (1990)
    Oxford, UK : Blackwell Publishing Ltd
    Journal of business finance & accounting 17 (1990), S. 0 
    Details
    ISSN: 1468-5957
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.1468-5957.1990.tb00565.x
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  • 10
    Electronic Resource
    Electronic Resource
    Restoring public trust in the accounting profession by developing anti-fraud education, programs, and auditing (2004)
    Bingley : Emerald
    Managerial auditing journal 19 (2004), S. 134-148 
    Details
    ISSN: 0268-6902
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: The public trust in auditors' judgments and reputation plays an important role in substantiating audit functions as value-added services, which lend credibility to published financial reports. Recent numerous financial restatements by high profile companies coupled with bankruptcies of major companies caused by reported financial statement fraud have eroded public confidence in financial reports and related audit functions. Restoring the public confidence requires considerable efforts by legislators, regulators, standard-setting bodies, the business community, and the accounting profession. This article suggests 12 ways that the accounting profession can rebuild public trust in financial reports and related audit functions.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/02686900410509857
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