Objectives: This research explores how an independent financial reporting monitoring and review body functions as a mechanism of accountability. Prior Work: The paper extends on a critical body of accounting research which draws on institutional theory to explain the functioning of financial...

Purpose – The purpose of this paper is to explore the possibility of using a movie to teach auditing students about internal controls. Design/methodology/approach – A ten‐point questionnaire and Chi‐square test are used to explore self‐perceived cognizance of control awareness, design,...

Purpose – The purpose of this paper is to explore the possibility of using a movie to teach auditing students about internal controls. Design/methodology/approach – A ten-point questionnaire and Chi-square test are used to explore self-perceived cognizance of control awareness, design,...