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The Role of Wages and Auditing during a Crackdown on Corruption in the City of Buenos Aires.
We examine how the tightening of the U.S. auditing oligopoly over the last twenty-five years—from the Big 8 to the Big 6, the Big 5, and, then, the Big 4—has affected the incentives of the Big N, as m...
This paper establishes the framework of low-carbon auditing based on the current environment of China which is a developing country. A comprehensive system of low-carbon auditing should be composed by...
The transformation of internal auditing (IA) from the function of supervision, management and control-oriented to governance-oriented are fulfilled while governance-oriented internal auditing emerging...
Based on the definition of R&D performance auditing system, this paper analyzes the characteristics of the system. Then it designs the components of the R&D performance auditing system and the procedu...
While internal audit is one of the most important functions and procedures for internal control of the firms’ normal operations from the perspective of financial terms, different countries, due to the...
Along with the popularization of computerized accounting in recent years, many companies no matter big or small have built their own computerized accounting system in China. This new accounting system...
As intellectual property (IP) and other intangible assets assume an increasingly important role in the value of an enterprise, there has been a corresponding increase on the focus of how such assets a...

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