This paper examines the underreporting of audit time and premature sign-off of audit tests in Western Europe using an experimental case approach. The sample includes 200 auditors from four firms.
- Published Research Articles
- Published Research ArticlesThis paper presents a comparative analysis of the accounts of 83 Irish charities, with incomes over £100,000, with respect to the recommendations contained in the revised SORP (1995).
- Published Research ArticlesThis paper explores the nature of information that drives company price activity even though it is not in the public domain.
- Published Research ArticlesUtilising financial time series data drawn from the FTSE 100 index, this paper demonstrates how an evolutionary algorithm, the genetic algorithm, can automate the process of determining network topology.