| 868685 |
Sarbanes-Oxley and audit failure: A critical examination
James Tackett, Fran Wolf, Gregory Claypool
(pp. 340-350)
Keywords:
Audit committees,
Auditing,
Auditing standards,
Fatigue
ArticleType: Technical paper
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(82 KB)
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| 868686 |
Interaction between compulsory and voluntary disclosure in Saudi Arabian corporate annual reports
Abdulrahman Al-Razeen, Yusuf Karbhari
(pp. 351-360)
Keywords:
Annual reports,
Disclosure,
Saudi Arabia,
Voluntary actions
ArticleType: Research paper
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(70 KB)
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| 868687 |
Dual reforms: Accounting and corporate governance
Mehenna Yakhou, Vernon P. Dorweiler
(pp. 361-377)
Keywords:
Accounting,
Auditing,
Corporate governance,
Regulation
ArticleType: Technical paper
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(96 KB)
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| 868688 |
Internal auditors’ role and authority: New Zealand evidence
Karen Van Peursem
(pp. 378-393)
Keywords:
Internal auditing,
New Zealand,
Professions,
Role conflict
ArticleType: Research paper
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(673 KB)
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| 868689 |
The US General Accounting Office: Is freedom of audit access imperiled?
Felix Pomeranz
(pp. 394-399)
Keywords:
Audit reports,
Freedom of information,
Government agencies
ArticleType: Technical paper
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(58 KB)
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| 868690 |
Implementing the impairment of assets requirements of SFAS No. 144: An empirical analysis
Alan Reinstein, Gerald H. Lander
(pp. 400-411)
Keywords:
Accounting standards,
Assets,
Measuring instruments
ArticleType: Research paper
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(79 KB)
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| 868691 |
Corporate reporting on the Internet: Audit issues and content analysis of practices
Richard Fisher, Peter Oyelere, Fawzi Laswad
(pp. 412-439)
Keywords:
Auditing management,
Content analysis,
Financial reporting,
Internet,
New Zealand,
Worldwide Web
ArticleType: Literature review
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(152 KB)
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| 868692 |
Creative accounting in small advancing countries: The Greek case
Spyros Baralexis
(pp. 440-461)
Keywords:
Creative accounting,
Earnings,
Financial reporting,
Fraud,
Greece
ArticleType: Research paper
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(763 KB)
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| 868693 |
Going concern prediction using data mining techniques
Hian Chye Koh, Chan Kee Low
(pp. 462-476)
Keywords:
Data handling,
Decision trees,
Distribution management,
Forecasting,
Going concern value,
Neural nets
ArticleType: Literature review
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(288 KB)
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