Investigations following major accidents sometimes find that auditing failed to identify critical
deficiencies. Such findings assume that the deficiencies were just waiting to be found: if only …

Purpose Privacy concerns and data security are changing the risks for businesses and
organisations. This indicates that the accountability of all governance participants changes …

This paper examines how and why employees used online computer access to commit fraud
in New Zealand small businesses. Drawing on data from 18 court documents between 2006 …

This paper reports how short 10-minute role-plays can be used as an effective tool for ethics
education within university auditing classes. A mixed method approach elicited student …

IMPACT This article provides some lessons for auditing during emergencies. First, during a
pandemic, the supreme audit board (SAB) can maintain stability and its legitimacy by …

Purpose–This paper aims to talk about the changes to auditing practice in the context of
broader changes in the public sector. Design/methodology/approach–A personal reflection …

Bivalves are known for their high nutritional value and are considered a healthy food for
human consumption. The effect of different cooking methods (steaming, boiling, grilling, and …

The extractive industries play a pivotal role in Nigeria's economy, yet it has been riddled with
allegations of corrupt practices involving revenue transfers from operations to the …

This paper aims to identify the determinant factors of external audit opinion modification in
Portuguese municipalities that integrate the metropolitan areas of Porto and Lisbon …

Purpose–This research was conducted using a quantitative approach to test the direct
influence relationships on factors affecting auditor performance. Methodology/approach …