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Showing 1 to 2 of 2 for “"anzsrc-for: 3501 Accounting, auditing and accountability"”.
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The Effects of Electronic Round-robin Brainstorming and an Explicit Idea Evaluation Process on Auditors’ Fraud Planning
Auditing standards require engagement team members to brainstorm the susceptibility of their clients’ financial statements to material misstatement due to fraud. The format of the brainstorming is not specified in the auditing standards but is continually evolving in practice with the increased use …
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Naturalising analogies - the role of accounting logic in gendered organisations
… on the interplay between organisational logics, accounting practices, and naturalising analogies. Drawing on Acker’s theory of gendered substructures and incorporating grid-group typology, it redefines organisational logic as the symbolic and material patterns reflecting an organisation’s …