... and benefits of the mandatory audit partner rotation and the need to give reasonable exemption to rotation requirement. Accounting firms Audit reforms Developing economies Over the past 20 years, external auditing activities and practices in Vietnam have developed quickly. Examining a country...

... an audit and evaluating audit evidence. Michael Kend can be contacted at: michael.kend@rmit.edu.au © Emerald Group Publishing Limited 2011 Materiality Accounting firms Audit process Auditing The issue of materiality is central to the concepts of “sampling”, “tolerable error...

... of accountants. Timothy J. Fogarty can be contacted at: tjf@case.edu © Emerald Group Publishing Limited 2010 Socialization Accounting firms Job satisfaction Accountants Professional associations Career development One of the most important, yet rarely addressed, puzzles of any...

...Gerald Vinten; Venkataraman M. Iyer; K. Raghunandan; Dasaratha V. Rama Purpose To examine if there are systematic gender‐based differences in the perceptions of accounting firm alumni about their experiences with accounting firms. Design/methodology/approach Alumni of Big 4 firms' offices...

...). Although the benchmark audit was not of accounting firms it used precisely the same instrument and also established its reliability and validity. The original database split responses into three clusters of teams representing high, moderate and low team factor reports (shown in Figure 2). These clusters...