Supply chain management has emerged as one of the more important topics in managerial accounting. The importance of information exchange between parties involved in supply chains has also been well documented. By addressing the value of audits in this setting, this theoretical paper serves to...

In the current global economy, the survival of insurance companies depends on its ability to respond to the customer demands, which are settlements of the insurance claims. All insurance companies face the conflicting goals of settling claims quickly and authenticating the claims. The increasing...

This study examines whether clients’ business strategies are a factor in determining the occurrence of financial reporting irregularities and the level of audit effort. We use the organizational strategy theory of Miles and Snow (1978, 2003) to develop a comprehensive measure of business...

This study examines whether clients’ business strategies are a factor in determining the occurrence of financial reporting irregularities and the level of audit effort. We use the organizational strategy theory of Miles and Snow (1978, 2003) to develop a comprehensive measure of business...

The authors demonstrate how a firm can determine whether it is really marketing oriented, i.e., following the marketing concept, the philosophy that considers satisfying the customer the major purpose of the organization. A nine-question checklist is provided for a firm to use in evaluating...

Accountants and auditors are no longer number crunchers that are primarily concerned with examining historical data. They are being used by most firms to provide advice and as such are often the power behind the throne. As advisors, they need to understand that they play an important role in how...

This study empirically evaluates the impact of the Private Securities Litigation Reform Act of 1995 (PSLRA) and the Sarbanes Oxley Act of 2002 upon the (equity) risk of the largest US firms, the backbone of the US economy. Drawing from the literature, hypotheses are developed and empirically...

The promulgation of PCAOB Audit Standard No. 3 (2004) highlights the recent focus on workpaper documentation quality and its influence on audit quality. Our study examines how the mode of audit workpaper review affects reviewer judgments through its influence on workpaper documentation. Due to...

A global survey of 203 E-commerce auditors was conducted to investigate the perceived determinants of expertise in E-commerce audits. We hypothesize and find evidence indicating that information technology and communication expertise are positively related to expertise in E-commerce audit...

The objective of this study is to ascertain the determinants of audit quality with a focus on healthcare firms listed on the floor of Nigeria Stock Exchange from 2010-2016. This study made use of secondary data obtained from fact books, annual reports and account of selected healthcare firms...