Auditors in UK Law
Auditors’ experience with corporate psychopaths
Purpose: The purpose of this paper is to analyse auditors’ experience with corporate psychopaths in their client management. Design/methodology/approach: The research was conducted as a survey amo...
Auditors' Liability for BCCI
In an earlier contribution to this journal, the author sought to analyse the legal implications of the recent decision by the liquidators of the Bank of Commerce and Credit International (BCCI), To...
Auditors in a changing regulatory environment
Purpose: The purpose of this paper is to describe how corporate responsibility, at the best of times, is taken for granted, and at the worst of times, becomes a much maligned concept. Design/metho...
Helping auditors identify deception through psycholinguistics
Purpose: This paper reviews an array of psycholinguistic techniques that auditors can deploy to explore written and oral language for signs of deception. The review is drawn upon to propose some el...
Auditors’ professionalism and factors affecting it: insights from Indonesia
Purpose: This study aims to investigate the effects of intellectual intelligence, emotional intelligence, internal locus of control, and auditors’ experience (intrinsic characteristics) and organiz...
Singapore: Barings Revisited — Auditors and the Detection of Corporate Fraud
In recent times, there has been some disquiet within certain sectors of the Singapore business community over the role of auditors in detecting corporate fraud. The cause of this concern can perhap...
The necessity of anti-money laundering standards for Iranian auditors
Purpose: According to the last public statement of FATF (2018), Iran has some significant deficiencies in its anti-money laundering (AML) regime, especially in suspicious transaction reporting. In ...
A fraud detection model: A must for auditors
This paper addresses a fundamental issue in financial regulation ‐ that of the auditor’s ability to detect material irregularities. If an auditor is to detect irregularities he/she must also be cog...
- Coping with the Effectiveness Dilemma: Strategies Adopted by State Auditors
Testing Times for Lloyd's Auditors: Expert Accountants Step in
In recent years, claims resulting from asbestosis and pollution have resulted in enormous losses by many Lloyd's syndicates. Actions by groups of Lloyd's Names alleging negligence against underwrit...
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