Purpose This chapter adopts Porter’s ‘audit trinity’ approach comprising internal audit, external audit and audit committee to discuss the role auditing can play in the management of corporate fraud. Design/methodology/approach The chapter maps the historical background of and the...

pt. I. Modern auditing and the IT revolution -- pt. II. Audit of computerised information systems -- pt. III. Audit automation and contemporary IT challenges -- pt. IV. Auditing and IT : theoretical perspectives and practical implications -- pt. V. Auditing and the IT challenge.

Purpose – The purpose of this paper is to show that given the dearth of literature on how firms in the African continent have embraced and practiced corporate social responsibility (CSR), this study contributes to the CSR literature by examining managers' perceptions about CSR, structural...

Purpose – This paper aims to reflect the argument that the impetus to engage in socially responsible actions is ultimately reinforced by the perceived belief that doing so will be beneficial to the corporation in the long run. Design/methodology/approach – The paper uses a...

Purpose – The corporate social responsibility (CSR) debate has developed tremendously over decades. However, while CSR communication has developed significantly, web‐accessibility of CSR communications is under researched. The purpose of this paper is to examine how firms make their CSR...

Insurance like most financial services is a complex system of interfaces and exchanges, requiring prospects to rely heavily on the technical information supplied by sales persons to make crucial decisions of long term consequences. Even at this, insurance companies are sometimes compelled by...

Purpose: The purpose of this paper is to examine the level of accounting development and the adoption of IFRS in the four foremost economies in the Middle East and North Africa (MENA)—Egypt, Jordan, Libya and UAE. Through the lens of institutional theory, the study investigates the impact of...

Purpose This paper aims to investigate the position of international financial services centres (IFSCs) in the International Federation of Accountants’ countries’ status on the adoption of International Standards on Auditing (ISA) and assess the factors influencing ISA adoption in these...

As the power of the virtual world continues to manifest itself in people's quality of life and capabilities (including learning), this paper aims to assess accounting students' perceptions of the usefulness of Virtual Learning Environments (VLE) to their learning experiences. It also considers...