This paper reviews the research papers contained within the first ten volumes of Accounting
Education: an international journal since its launch in 1992, identifying both areas that have …

Audit professionals are charged with gathering evidence and expressing their opinions on
the financial claims made by others. In New Zealand, as elsewhere, these opinions are …

The aim of this study was to evaluate the attitude of Iranian auditors toward balance between
auditing and marketing with respect to two important components of audit process such as …

Auditing has become an essential component in market societies and the need for auditing
skills has risen in line with globalization. This textbook provides a comprehensive overview …

The purpose of the study is to trace the development of risk-based audit approaches, in
order to understand the complexities and difficulties of these approaches, as well as to …

Abstract The Office of the Auditor General, Republic of Fiji was founded in 1970 on audit
principles and national laws inspired by its former British colonial power. The Fijian Office …

Audit Education Page 1 Page 2 Audit Education Audit professionals are valued members of
society and are expected to be both skilled and ethical in their decision-making. The role of the …

In A Conceptual Framework for Auditing (Pratt & Van Peursem, 1993) it was argued that
audit risk, materiality and judgement are fundamental auditing concepts which should form a …

Neo-classically, entities were viewed as agents who were accountable to their shareholders
to achieve the objective of wealth maximisation (Friedman, 1970). This neo-classical …

The main focus of this PhD project is the development and validation of a psychometric
instrument for the measurement of individual dispositions towards rules and principles …