This study examines the consistency of external auditors in evaluating internal control structures using two different audit methodologies, their current firm procedures and a standardised, structured matrix approach. Previous consistency studies have evaluated consistency over time. This study...

Purpose This paper explores the ethical decision making of internal auditors and the impact of corporate governance mechanisms thereon. It also explores whether ethical decision making is influenced by years of experience in internal auditing. Design/methodology/approach Sixty-six internal...

Research to date which has analyzed attrition at universities and community colleges has tended to focus on clusters of factors which may or may not impact attrition. This paper extends the current literature and develops a model to evaluate attrition. Three core groups of factors which impact...

After the global financial crisis many jurisdictions adjusted or proposed to adjust their accounting regulations, to improve financial reporting frameworks. This study examines and then compares the attitudes of Australian directors and external auditors to proposed legislative changes impacting...

Internal control evaluation is a crucial component of external auditing. This study uses more direct research techniques than traditional studies, to investigate what practising auditors consider to be good internal control evaluation methods. It then compares these with the current Australian...

Internal control evaluation is a crucial component of external auditing. This study uses more direct research techniques than traditional studies, to investigate what practising auditors consider to be good internal control evaluation methods. It then compares these with the current Australian...

Purpose – The purpose of this paper is to consider how ethics is currently taught to trainee auditors and to evaluate whether some ethical instruction techniques can be assessed as more effective than others. Design/methodology/approach – Two separate cohorts of auditing students (262)...