... at: sue.malthus@nmit.ac.nz © Emerald Group Publishing Limited 2010 Audit committees Health services Public sector organizations New Zealand The aim of an audit committee is to improve organisational governance, regardless of whether the organisation is in the private or the public sector...

... give negative signals to local and foreign investors. Angappa Gunasekaran can be contacted at: agunasekaran@umassd.edu © Emerald Group Publishing Limited 2006 Earnings Financial forecasting Prospectuses Public sector organizations Jordan The accuracy of earnings forecasts...

... needs. It appears that this is not happening. Auditing Bangladesh Government agencies Annual accounts Public sector organizations The first use of the term “expectations gap” is attributed to Liggio (1974) although the basic idea was in existence before 1974 (Lee, 1970). The Cohen...

... officer. While a similar amount of work is outsourced, public sector organizations are more likely than those in the private sector to outsource to the external auditor. There is little difference between internal audit activities and interactions with external audit in the two sectors. However, private...