Purpose The purpose of this study is to show how the presence of change caused a shift in the roles and responsibilities of the internal audit function (IAF). Design/methodology/approach The methodological design/approach was constructed by combining specific aspects of widely known management...

Purpose – The purpose of this paper is to examine the relevance of asset composition of a firm (tangible versus intangible properties), when evaluating its financial health. The paper argues that relevance of any asset is a function of how effectively it is used. Design/methodology/approach...

The focus of this research is to demonstrate how probabilistic models may be used to provide early warnings for bank failures. While prior research in the auditing literature has recognized the applicability of a Bayesian belief revision framework for many audit tasks, empirical evidence has...

Purpose: This study aims to examine how public accounting firms can use developmental mentoring to increase knowledge sharing (KS) among employees directly and indirectly through affective organizational commitment. Design/methodology/approach: This study uses a survey of public accounting...

Purpose –The authors aim to examine whether the well-established unified theory of acceptance and use of technology can be effectively adapted for use in an external audit setting and whether the re-specified model holds under different levels of budget pressure. Design/methodology/approach...