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1-12 of 12
Keywords: Auditing profession
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Journal Articles
Accounting, Auditing & Accountability Journal (1998) 11 (5): 562–592.
Published: 01 December 1998
...Constantinos V. Caramanis This paper employs a qualitative approach to assess the impact which the “liberalisation” of the Greek auditing profession in 1992 may have had on auditor behaviour. The “liberalisation” was introduced by legislation and was the result of a long and intense intra...
Journal Articles
Accounting, Auditing & Accountability Journal (1998) 11 (1): 72–98.
Published: 01 March 1998
... of non‐attest services and the expected quality of working relationships, in addition to price and audit quality. © MCB UP Limited 1998 Audit Auditing profession Co‐operation Quality Tendering Value‐for‐money audit “I am appointed by the Queen and that gives me a great deal...
Journal Articles
Accounting, Auditing & Accountability Journal (1998) 11 (1): 130–132.
Published: 01 March 1998
...K.A. Van Peursem Sherer , M. Ed., Turley , S. Ed . Current Issues in Auditing (3rd ed.) . London : Paul Chapman Publishing Ltd 1997 . 342 pp £15.99 Audit Auditing guidelines Auditing profession Risk True to its title, Current Issues...
Journal Articles
Accounting, Auditing & Accountability Journal (1996) 9 (2): 92–102.
Published: 01 May 1996
... with a focus on legality and one with a focus on auditing quango’s, government‐sponsored enterprises and similar public‐private arrangements. © MCB UP Limited 1996 Auditing profession Performance appraisal Public sector accounting The Netherlands In a study published by the Public...
Journal Articles
Accounting, Auditing & Accountability Journal (1996) 9 (2): 4–29.
Published: 01 May 1996
... are no different now than they were in the last century. Litigation © MCB UP Limited 1996 Accounting history Auditing profession The intellectual contribution made by accounting historians has principally been in the area of why accountants do things in a particular way; for example, why...
Journal Articles
Accounting, Auditing & Accountability Journal (1995) 8 (4): 3–22.
Published: 01 October 1995
... of evidence to the contrary the initial assumption of the study was that there was no significant difference between the two approaches in the number of advisory/support relationships. The third research question asked whether: © MCB UP Limited 1995 Accountancy Auditing profession Career...
Journal Articles
Accounting, Auditing & Accountability Journal (1995) 8 (4): 48–69.
Published: 01 October 1995
... interest. © MCB UP Limited 1995 Accounting Accounting history Accountancy Auditing profession Professional associations Professional qualifications Accountants and the institutions of accountancy are subject to increasing public scrutiny. Recent research suggests the typical...
Journal Articles
Accounting, Auditing & Accountability Journal (1993) 6 (1)
Published: 01 March 1993
... MCB UP Limited 1993 Auditing profession Company failures History New Zealand Accounting ...
Journal Articles
Accounting, Auditing & Accountability Journal (1992) 5 (2)
Published: 01 June 1992
.... The potential for this apparent goal incongruence exists when a partner′s benefits from a specific client exceed his/her ownership share of the engagement′s profits. © MCB UP Limited 1992 Accounting industry Models Auditing profession Auditors ...
Journal Articles
Accounting, Auditing & Accountability Journal (1991) 4 (4)
Published: 01 December 1991
... Committee). These issues are discussed: clarifying the original article and dealing with the criticism point by point. © MCB UP Limited 1991 Auditing profession United Kingdom Accountability Regulations Accountancy Standards ...
Journal Articles
Accounting, Auditing & Accountability Journal (1991) 4 (4)
Published: 01 December 1991
... not attempt to formulate a definition of the “public interest”,a task which even the courts are unwilling to undertake. Auditing profession Accountability Accountancy Standards Regulations United Kingdom © MCB UP Limited 1991 ...
Journal Articles
Accounting, Auditing & Accountability Journal (1991) 4 (4)
Published: 01 December 1991
... Universities Auditing profession Education ...
