Table of contents
Internal and external auditor ethical decision‐making
Donald F. Arnold, Jack W. Dorminey, A.A. Neidermeyer, Presha E. NeidermeyerThe aim of this exploratory research is to compare three sectors of the auditing profession – internal auditors, external auditors from larger international firms, and external…
Agency conflicts and the demand for non‐audit services
Reiner Quick, Matthias Sattler, Daniela WiemannThe aim of the present paper is to examine the impact of agency costs on the demand for non‐audit services (NAS) in Germany.
Going‐concern audit opinions for bankrupt companies – impact of credit rating
Dorothy Feldmann, William J. ReadThe purpose of this study is to examine whether credit ratings inform auditors' going‐concern (GC) audit opinions for companies facing imminent bankruptcy.
The impact of hardiness on accounting task performance
Casey J. McNellisThe purpose of this study is to expand upon accounting literature that highlights the benefits of hardiness in the accounting environment. Accordingly, the relationship between…
ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou