...Atef Ahmed; Khaled Hussainey Purpose This paper aims to explore managers' and auditors' perceptions of intellectual capital (IC) measurement and reporting in Egyptian companies. Design/methodology/approach The paper draws on a questionnaire survey sent to managers and external auditors who...

...Gerald Vinten; Gene Smith Purpose To provide accounting department management and employees issues to consider when building trust within an accounting department. Design/methodology/approach A range of published (1994‐2005) publications, which aim to show the importance of building trust...

...Gerald Vinten; A. Akin Aksu; Aylin Aktaş Purpose To investigate job satisfaction of middle and upper level managers working in 5‐star hotels and first‐class holiday villages and to note interests of tourism professionals regarding the subject of job satisfaction. Design/methodology/approach...

... and investment. SMHEs accommodate a significant part of foreign and domestic visitors, especially in coastal areas. Therefore, the management of those establishments needs to be investigated. This article focuses on perceived training needs of the owner‐managers of the small and medium‐sized hotel establishments...

..., cognitive style and ability) with the data presentation method (including tables, graphical and pictorial methods) in the management decision making process. The paper reports on experiments conducted with respondents of varying degrees of accounting sophistication, using a failed/non‐failed decision...

... enterprise managers for increased autonomy in order to ensure better efficiency and effectiveness in public enterprises. The system of MOU and Management Audit by articulating the missions, objectives and expected results along with the methods of performance evaluation goes a long way towards improving...

... Employees Loyalty Managers Employees Workforce In today’s world there is so little loyalty amongst the workers. How many times have you heard somebody say, “You just can’t find good, loyal employees any more. It sure isn’t like it used to be!” Plenty, I’ll bet. There is loyalty...

...Barry J. Cooper; Philomena Leung; Clive Mathews Describes a recent study of internal audit in Australia which was drawn from surveys of the chief executives and internal audit managers of a wide range of organizations in the private and public sectors. The response from chief executives was a very...

...James M. Harbord Examines the circumstances in which a need for whistle‐blowing arises and how it arises, particularly in small concerns. Looks at how fraud may be promoted by top managers; the weakness of the auditor′s position in a corrupt culture; the dangers of whistle‐blowing; and the need...

...Felix Pomeranz The auditor′s responsibility for detecting management fraud of a material nature is affirmed. Auditors are vulnerable to failure when they perform substantive procedures concerned with matters such as asset valuation. Some auditors have tended to “audit to”management representations...

... with the auditee. (4) The auditor's own behavior is, of course, significant. But the auditor-auditee relationship is also affected by the attitudes of higher management, the natural resentment of criticism, and the fear of change factors that need more than a "be nice" attitude to combat. (5) The enlightened...

...Carol A. Codori Concepts and practical applications are used to explore motivation from the perspectives of auditors, managers and psychologists. The premise is that improved communication positively affects auditor and manager performance. Several theories of motivation are examined, including...