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Keywords: Auditor
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Journal Articles
Commercialization of audit firms and auditors’ subjective well-being
Available to Purchase
Journal:
Meditari Accountancy Research
Meditari Accountancy Research (2020) 28 (4): 565–585.
Published: 26 February 2020
...Yilia Ponomareva; Timur Uman; Pernilla Broberg; Emmy Vinberg; Karoline Karlsson Purpose The purpose of this study is to explore how the commercialization of audit firms relates to the subjective well-being (SWB) of auditors. Drawing on the conservation of resources and social identity theories...
Journal Articles
Values and ethical judgments: The adequacy of students as surrogates for professional accountants
Available to Purchase
Journal:
Meditari Accountancy Research
Meditari Accountancy Research (2017) 25 (1): 37–64.
Published: 10 April 2017
... Emerald Publishing Limited 2017 Emerald Publishing Limited Licensed re-use rights only Ethics Values Auditor Accountants Professional ethics Student surrogates Because of their association with the notorious corporate collapses of the early part of this century, such as Enron...
Journal Articles
The incorporation of actuarial expertise in overall audit strategies for listed South African long‐term insurers
Available to Purchase
Journal:
Meditari Accountancy Research
Meditari Accountancy Research (2006) 14 (2): 113–130.
Published: 01 October 2006
...S.P.J. von Wielligh As a result of the significant influence of actuaries on policy liabilities and the related earnings in the financial statements of a listed South African long‐term insurer, auditors encounter a number of key issues and considerations relating to the incorporation of actuarial...
