Assessing microcredit programs by testing their contribution to the empowerment of borrowers has been widely advocated and explored in the literature on women and development. There is considerable debate on whether microcredit empowers or disempowers women, and there are attempts to reconcile...

Purpose – The purpose of this paper is to investigate practicing auditors' beliefs regarding the effect of prior involvement on the occurrence of quality threatening behaviour (QTB) during an audit. The authors examine the extent to which auditors' beliefs about QTB are consistent with the...