... terms with board members […] (Hansard, 2008a). © Emerald Group Publishing Limited 2014 Standards Professions Public interest Boards Internal auditing The purpose of this paper is to identify the principal enhancements in four important sets of “guidelines” on the general...

...Rainer Lenz; Gerrit Sarens Purpose The purpose of this paper is to investigate and discuss potential reasons why the internal auditing (IA) profession has been marginalized in the governance debate on solutions after the financial crisis that started in 2007, also noting recent studies questioning...

... is achieved over the original and follow‐up survey. A factor analysis identifies converging issues, and t‐tests isolate responses by employment status, disciplinary background, experience, and audit charter existence. The findings suggest that characteristics of a “true” profession exist but do...

... of their codes of ethics. The survey also showed that cultural differences limit the effectiveness of international reliance on auditor independence. Accounting Accounting standards Audit Internal audit International accounting Professions Carey and Doherty (1966) came up with three meanings...

... audit Internal control People’s Republic of China Professions It is known to all that, like external auditing, internal auditing had its roots in ancient times. Some experts in auditing from western countries think that ancient Egypt, Greece and Rome had some internal auditing activity...

... impact on the determination offinancialstatement amounts, in the same manner as unrealistically enlarges public expectations, and fashions SASs which are malleable clay for litigators. It makes the organised accounting profession a scapegoat for occasional that for errors and irregularities as described...

... managers′ perceptions. The findings should provide useful input for the advertising strategies of practising accountants. © MCB UP Limited 1990 Accountants Accounting Advertising Professions THE ADVERTISING OF EXTERNAL AUDIT 29 H ow do finance managers choose a firm of accountants...

... Organization Structures", Personnel Psychology, Vol. 25, 1972, pp. 617-24. Myers, M.S., "Who Are Your Motivated Workers? Harvard Business Review, Vol. 42, 1964, pp. 73-88. MAJ 4,3 1989 31 © MCB UP Limited 1989 Accountants Auditors Factor analysis Job satisfaction Professions Recruitment ...

...Lawrence B. Sawyer How closely does internal audit match the attributes of a profession? In terms of its relatively short history — and in comparison with the longer‐established professions — it would seem that in the United States it already meets many of the necessary criteria: public service...