... United Kingdom Small to medium‐sized enterprises Auditing Auditors Computer software Computerised auditing Generalised audit software Computerised assisted audit tools and techniques Various computer assisted auditing tools and techniques (CAATTs) have been developed to assist auditors...

... as some further illustrations of a failure to discharge a duty of care to the public from the United Kingdom. Findings The shift in the COE coupled with a shift in underlying social values contributes to what the Economist Journal describes as a steady decline in professional ethics...

... Standards Voluntary IFRS disclosures IFRS transition Financing needs Value relevance Financial reporting United Kingdom Financing IAS 40 “Investment Property” requires investment property to be measured at fair values or depreciated cost. If the former is used, the arising differences should...

... and stakeholder‐legitimacy theory. © Emerald Group Publishing Limited 2010 Environmental management Information disclosure Earnings Corporate governance United Kingdom Societal concern tends to be recognised as a significant corporate responsiveness to communicate between organisations...

.... Angus Duff can be contacted at: angus.duff@uws.ac.uk © Emerald Group Publishing Limited 2009 Auditing Quality Stakeholder analysis United Kingdom Audit markets have undergone significant change in the twenty‐first century. Thesudden collapse of Enron in the USA in 2001, followed...

... Earnings Financial reporting Dividends United Kingdom Dividend signalling theory is one of the challenging topics in behavioural accounting and finance literature. It suggests that dividend changes contain value relevant information about the profitability and it is used as a signal for firms...

... to the limited literature on the perceived value relevance of audit quality. Khaled Hussainey can be contacted at: khaled.hussainey@stir.ac.uk © Emerald Group Publishing Limited 2009 Financial reporting Auditing standards Disclosure Organizational earnings Economic returns United Kingdom...

... executives Dismissal Accounting United Kingdom Prior research has shown that when the performance of a firm is relatively low, the probability of forced dismissal of the CEO (and other officers) increases (see, for example, the review by Murphy, 1999 ; Engel et al., 2003 ; Farell...

... be contacted at: k.p.mcmeeking@exeter.ac.uk © Emerald Group Publishing Limited 2007 Accounting Services Competitors United Kingdom Concerns about the effects of increasing concentration levels on price competition in the UK accounting services market were voiced when a small group...

... Moizer can be contacted at: pm@lubs.leeds.ac.uk © Emerald Group Publishing Limited 2007 Markov processes Auditing standards Competitors United Kingdom The audit services market is of great interest both to researchers and to regulators. In particular, regulators are concerned...

... accounting Economic sustainability Quality assurance Europe United Kingdom This paper forms part of an international research project, and specifically focuses on the contents of European and UK triple bottom line (TBL) report assurance statements. The research, which was primarily funded by CPA...

... in relation to the competitiveness of the audit services market. C.K.M. Pong can be contacted at: Chris.Pong@ed.ac.uk © Emerald Group Publishing Limited 2006 Acquisitions and mergers Auditing Market share Pricing United Kingdom Being the leader in these three aspects enables a firm...

... responsibility Financial services Change management Banking United Kingdom Apart from any such responsibility arising from an implied social contract, the nature of the banking services themselves requires an element of corporate responsibility in terms of the process by which the services emerge...

... United Kingdom © MCB UP Limited 2003 Critical success factors were developed and “feedback and focus” reports used effectively for communication. Areas which had to be included were targets for bringing stocks down by 30 per cent; savings on quality cost projects by almost 50 per cent; lead...

... empowerment by analysing case studies of pioneering organisations and validating the findings through a survey of leading UK organisations. Presents the findings of this survey and provides comments and a conclusion about the future directions in “empowerment”. Empowerment Surveys United Kingdom...

... between company size, sector and world‐class status and the significance of any correlation found between practice and performance. © MCB UP Limited 2002 Maintenance Quality Benchmarking Performance United Kingdom The premise that good maintenance and plant engineering processes...

... Accountability Audit committees Directors External audit Internal audit United Kingdom AUDIT COMMITTEES IN MAJOR UK COMPANIES 25 A look at the nature of audit committees, inducting their interaction with the internal audit function, in major UK companies. Audit Committees in Major UK companies Paul...

... – an increase of just under a third. Imputes lack of accountability, incompetence, “jobs for the boys”, amongst other deficiencies. © MCB UP Limited 1992 Accountability Auditors United Kingdom 12 MANAGERIAL AUDITING JOURNAL 7,4 T he conduct of the IIA EGM suggests a lack of accountability sed...

... training External audit Polytechnics United Kingdom Universities A SURVEY OF AUDITING EDUCATION IN THE UK 3 I s the content of degree courses unduly influenced by the professional bodies? A Survey of Auditing Education in the UK John Dunn and Diane Walters Managerial Auditing Journal, Vol. 7 No. 3...

... Audit Environment Financial management Public expenditure United Kingdom ENVIRONMENTAL AUDITING: THE FOURTH " E " 7 E conomy, efficiency, effectiveness and now environmental factors. Environmental Auditing: The Fourth " E " David Dewar Managerial Auditing Journal, Vol. 6 No. 5, 1991, pp. 7-13...