Purpose – To provide internal auditors with a summary of the communications skills needed for a successful professional career in internal auditing. Design/methodology/approach – A range of recently published (2000‐2004) publications, which aim to show the importance of communication...

Purpose – To provide accounting practitioners and educators some of the reasons for the decreasing trend of students majoring in accounting and describe some of the activities that can be undertaken by accounting educators and practitioners to reverse the trend. Design/methodology/approach –...

Purpose – Of all the relationships that auditors enter into, that with employees seems relatively neglected, and with the trade unions virtually absent from consideration. During the anti‐union period of Thatcher and Reagan this may have been explicable, but now that a more balanced role for...

“Enron” has become less the name for a company than a shorthand for mammoth abuse of financial reporting and corporate governance of a variety so egregious as to be almost unbelievable. Across the world there is debate in conferences and regulatory bodies as to whether “Enron” can happen...

Due to the rapid growth of electronic commerce worldwide, the traditional approach of taxing business profits in Hong Kong, a source‐based common law jurisdiction, warrants a close review as to its compatibility with such a modern way of doing business. Although the Inland Revenue Department...