| 1463710 |
The development of accounting regulation in the GCC: Western hegemony or recognition of peculiarity?
Abdulla K. Al-Qahtani
(pp. 217-226)
Keywords:
Accounting standards,
Auditing,
Continuing development,
Saudi Arabia
ArticleType: Research paper
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(72 KB)
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| 1463711 |
An analysis of recent accounting and auditing failures in the United States on US accounting and auditing in China
Dennis B.K. Hwang, A. Blair Staley
(pp. 227-234)
Keywords:
Accounting,
Auditing,
Business development,
China,
National cultures,
Quality
ArticleType: General review
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(68 KB)
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| 1463712 |
Mandatory auditor rotation and retention: impact on market share
Christie L. Comunale, Thomas R. Sexton
(pp. 235-248)
Keywords:
Auditors,
Freedom,
Market share,
Operations management,
Retention
ArticleType: Research paper
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(473 KB)
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| 1463713 |
The changing role of the auditors
R. Jayalakshmy, A. Seetharaman, Tan Wei Khong
(pp. 249-271)
Keywords:
Auditors,
Fraud,
Reports,
True and fair view
ArticleType: Research paper
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(195 KB)
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| 1463714 |
A tale of corporate governance: lessons why firms fail
Amerta Mardjono
(pp. 272-283)
Keywords:
Corporate governance,
Management failures,
Standards
ArticleType: General review
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(95 KB)
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| 1463715 |
An exploratory study of auditors’ responsibility for fraud detection in Barbados
Philmore Alleyne, Michael Howard
(pp. 284-303)
Keywords:
Auditors,
Barbados,
Fraud
ArticleType: Research paper
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(386 KB)
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| 1463716 |
Corporate turnaround and financial distress
Malcolm Smith, Christopher Graves
(pp. 304-320)
Keywords:
Corporate strategy,
Financial management,
Turnarounds
ArticleType: Research paper
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(197 KB)
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| 1463717 |
Fraud risk assessments and auditors’ professional skepticism
Elizabeth A. Payne, Robert J. Ramsay
(pp. 321-330)
Keywords:
Auditing,
Experience,
Fraud,
Risk assessment
ArticleType: Research paper
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(534 KB)
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