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Keywords: Public sector accounting
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Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2010) 25 (9): 912–933.
Published: 12 October 2010
... management Environmental regulation Auditing Organizational theory Auditors Public sector accounting There are a number of empirical studies covering accountants' and auditors' involvements in environmental auditing (Adams, 2004 ; Chiang and Lightbody, 2004 ; Simnett et al., 2009...
Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2010) 25 (5): 484–502.
Published: 25 May 2010
... workplace. (The Appendix follows overleaf.) Philip Law can be contacted at: plaw@umac.mo © Emerald Group Publishing Limited 2010 Auditors Public sector accounting Women workers Hong Kong Previous studies have found gender discrimination to be an important factor affecting...
Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2009) 24 (8): 792–805.
Published: 04 September 2009
... is recommended to determine whether these findings can be replicated. Philip Law can be contacted at: PLaw@umac.mo © Emerald Group Publishing Limited 2009 Public sector accounting Partners Career development Gender Hong Kong Prior research has examined the reasons for the high level...
Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2009) 24 (6): 523–541.
Published: 26 June 2009
... their knowledge plus their intellectual potential to learn and accumulate skills and expertise. Yu‐Shu Cheng can be contacted at: cyushu@gmail.com © Emerald Group Publishing Limited 2009 Human capital Auditors Public sector accounting Taiwan Human capital (HC) is the most important...
Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2007) 22 (5): 470–484.
Published: 29 May 2007
... auditing Public sector accounting Management attitudes Organizational behaviour Ethiopia Internal audit effectiveness, the extent to which an internal audit office meets its raison d'être, is arguably a result of the interplay among four factors: internal audit quality; management support...
Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2005) 20 (4): 383–393.
Published: 01 May 2005
... Publishing Limited 2005 Public sector accounting Employee turnover Organizational analysis The profession of public accounting experiences a substantial turnover rate (Connor et al., 1999). Although some turnover is expected, substantial turnover translates into undesirable higher...
Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2003) 18 (6-7): 478–489.
Published: 01 August 2003
... approach, Ponemon and Gabhart (1993, p. 33) suggest that: … individuals with a high degree of integrity tend to form his or her ethical judgment free from the biases and pressures created both within and outside the public accounting firm … Ethics Public sector accounting Cognition Auditing...
Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2003) 18 (5): 405–418.
Published: 01 July 2003
... as a result of distinct antecedent experiences and has direct implications for the consequence of interest and intentions to leave. Mentoring Staff turnover Commitment Accountants Public sector accounting Research focusing on the influence of mentor and role‐model relationships in public...
Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (1998) 13 (2): 84–94.
Published: 01 March 1998
... been narrowed down remarkably, which will benefit both Chinese and international business communities. © MCB UP Limited 1998 Auditing China Public sector accounting Standards The Chinese accounting profession has experienced a remarkable growth since China started its ambitious...
Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (1995) 10 (9): 5–12.
Published: 01 December 1995
.... Such reactions often depend on current political discussion and on the expectations of the public, politicians or the media in respect of the FCA′s reports. © Authors 1995 Accounting policies Audit Germany Policy Public finance Public sector accounting In 1994, a Berlin daily...
Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (1994) 9 (7): 12–20.
Published: 01 November 1994
... practice are drawn. Auditors Demographics Organizations Public sector accounting USA Work experience The work of individual accountants is the elemental building block for the performance of accounting organizations. The fate and fortune of public accounting organizations is linked...
Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (1994) 9 (3): 20–26.
Published: 01 May 1994
... for many types of intelligent activity such as decision making, combinatorial problem solving, and so forth. Artificial intelligence Auditors Expert systems Knowledge‐based systems Neural networks Public sector accounting Taiwan Taxation During the past decade expert systems have become...
