Auditing standards and perceptions

Auditing standards and perceptions / Guest editor, Dr. Spiros Gounaris.

Performance evaluation is arguably one of the most important processes in publicaccounting. Auditors are often evaluated on every engagement, and such evaluationsbecome a primary input into periodic evaluations made for the purpose of promotionsand raises (Wright, 1980; Hunt, 1995).

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Bibliographic Details
Other Authors: Gounaris, Spiros
Format: eBook
Language:English
Published: Bradford, England : Emerald Group Pub., ©2005.
Series:Managerial auditing journal ; v. 20, no. 1.
Subjects:
Auditing, Internal.
Management audit.
Controllership.
Controllership
Auditing, Internal
Management audit
Online Access:Click for online access
Table of Contents:
  • EDITORIAL ADVISORY BOARD; The effect of audit outcomes on evaluators' perceptions; Audit anticipation: does it impact job performance?; Investment appraisal under conditions of continuous and discrete cash flows and discounting; Auditing standards in Poland: past, present and future; Earnings management: evidence from SFAS No. 142 reporting; Real-option valuation of research and development investments; Auditors' perception of fraud risk indicators; Audit quality and earnings management for Taiwan IPO firms.

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