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There is very little authoritative guidance and very little is known about how auditors assess the effectiveness of derivative hedges. This study investigates the approaches undertaken by auditors in the absence of such guidance. Descriptive evidence on firm procedures was collected in 1997 from...
This paper investigates false rejection risk, analysing the a priori relationship between the risk of false rejection and the more common risk of false acceptance, of an account balance by a substantive test. The paper uses probability theory to specify the relationship between these two risks...
This study examines whether audit committee effectiveness characteristics are related to suspicious auditor switching. Using the agency and audit committee literature, we hypothesize that audit committee existence, the proportion of independent directors, member experience in accounting,...
Prior research examining gender and diversity issues has generally lacked supporting theory and experimental investigation. This study provides theory‐based experimental evidence regarding the effects of gender, ethnicity, and other individual differences on performance evaluations of audit...
This paper uses interview and direct observation research methods to explain the failure to establish internal audit in the Sudanese public sector. The specific problems highlighted in this paper of low salary levels, low levels of staff training and expertise, low esteem and motivation of staff...
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