Purpose – The complexity of computerized information systems increases the complexity of the external auditor's assessment of the reliability of a client's internal control systems. The purpose of this paper is to investigate the impact of weaknesses in IT related internal controls on the cost...

Purpose – The purpose of this paper is report the importance of research publications for the tenure promotion and for faculty in accounting, finance, and information system (IS) areas, developing valid criteria for the assessment of quality in related journals is necessary....

Purpose – The purpose of this paper is to examine the determinants of internal control weakness remediation revealed under Sarbanes-Oxley (SOX) section 404 reporting requirements. Design/methodology/approach – Data on firms that reported internal control weaknesses for fiscal year 2004 are...

Purpose – This paper describes the design and implementation of an activity-based costing (ABC) system for a textile company in Taiwan. Design/methodology/approach – An in-depth field investigation by collecting and analyzing 39 months of field data, gathering information from files and...

Purpose – The purpose of this paper is to examine the differential effects of institutional non-blockholders (NONB) and active institutional blockholders (ACTB) on earnings management behavior, as measured by discretionary accruals. Design/methodology/approach – This paper also proposes that...

Purpose – The purpose of this paper is to investigate the timing of upward asset revaluations using large UK data. Design/methodology/approach – A standard logistic model is used to examine the timing of upward asset revaluations. The result is further confirmed by using the ordinary least...

Purpose – The purpose of this paper is to examine the relationship between two variables, self-efficacy and job involvement, of internal auditors of companies. It also aims to explore its intervention on self-efficacy and job involvement using organizational power as another variable....