Auditing: A Journal of Practice & Theory articles from December 2000

Auditing: A Journal of Practice & Theory archives from December 2000

The Impact of Electronic Commerce Assurance on Financial Analysts' Earnings Forecasts and Stock Price Estimates.(Brief Article)
December 22, 2000... The American Institute of Certified Public Accountants (AICPA) and Canadian Institute of Chartered Accountants (CICA) offer an electronic commerce (EC) assurance service called WebTrust[SM]. EC assurance provides comfort to potential consumers...

The Impact on IPO Assurance Fees of Commercial Bank Entry into the Equity Underwriting Market.(Brief Article)
December 22, 2000... Recent changes in the United States Banking Act (Glass-Steagall Act) have allowed commercial banks to enter the initial public offering (IPO) underwriting market. In this research, we examine the effect of commercial bank equity underwriting on...

Voluntary Demand for Internal and External Auditing by Family Businesses.(Brief Article)
December 22, 2000... This study examines voluntary demand for internal and external auditing by family businesses, a significant but relatively unexplored segment of the economy. A family business is one with majority family ownership. With the evolving nature of...

The Impact of Electronic Commerce Assurance on Financial Analysts' Earnings Forecasts and Stock Price Estimates.
December 22, 2000... INTRODUCTION The purpose of this study is to examine the impact of electronic commerce (CC) assurance on financial market participants, as reflected in earnings forecasts and stock price estimates of financial analysts. Given the recent...

The Impact on IPO Assurance Fees of Commercial Bank Entry into the Equity Underwriting Market.
December 22, 2000... INTRODUCTION As the provisions of the Banking Act of 1933 (i.e., the Glass-Steagall Act) have been relaxed, commercial banks have gone from underwriting no equity securities before 1991 to participating in almost 20 percent of the initial...

Voluntary Demand for Internal and External Auditing by Family Businesses.
December 22, 2000... INTRODUCTION Family businesses, in this study defined as firms that exhibit majority family ownership, accounts for a large proportion of all economic activity. Research suggests that 80 percent of all businesses in the United States are...

Assurance on Sustainability Reporting: An Auditor's View.
December 22, 2000... In the current turbulent audit environment financial market regulators like the U.S. Securities and Exchange Commission (SEC), the World Bank,(1) the International Organization of Securities Commissions (IOSCO), as well as national governmental...

Reporting on Sustainable Development: A Preparer's View.
December 22, 2000... Keywords: assurance; sustainable development; social reporting; social verification. In this paper, I share with you the recent experiences of the Shell Group with sustainability reporting. The full story about Shell's commitment to...

Internal Control: Governance Framework and Business Risk Assessment at Reed Elsevier.
December 22, 2000... In this paper I am going to discuss the framework used at Reed Elsevier for designing internal controls and assessing business risks. To provide some background, I will start by describing Reed Elsevier and the changing publishing and...

Research Opportunities in Internal Control Quality and Quality Assurance.
December 22, 2000... INTRODUCTION In a sense, I began developing this presentation in 1993 when I first taught auditing and internal control for M.B.A.s at INSEAD (European Institute of Administration). In designing the course, I envisioned myself as the CEO...