This case study discusses accounting and auditing implications resulting from the dispute among auditors and the management of Maridive & Oil Services Company (MOS) in the preparation of the company's financial statements at December 31, 2008. The dispute occurred for the accounting treatment of...

This paper analyzes the factors that affect delays in the signing of audit reports. Audit delays are measured by the number of days that elapse from the end of the financial year until the date when the auditor report is signed. Previous studies of audit delays in various countries are reviewed,...

AbstractThe purpose of this article is to establish a framework with its related measures for then development of a balanced scorecard (BSC ) for auditing firms. A BSC was developed providing the detailed measures for performance evaluation comprising five key element s: learning an d growth,...