How to cite this paper
Haidarinejad, G., Shekarbegi, S., Kazemi, A & Jamili, S. (2012). Supreme audit court of auditors' insights on operational audit challenges.Management Science Letters , 2(3), 757-762.
Refrences
Abidin, S., Beattie, V., & Goodacre, A. (2010). Audit market structure, fees and choice in a period of structural change: Evidence from the UK – 1998–2003. The British Accounting Review, 42(3), 187-206
Blume, L., & Voigt, S. (2011). Does organizational design of supreme audit institutions matter? A cross-country assessment. European Journal of Political Economy, 27(2), 215-229.
Chung, J., Farrar, J., Puri, P., & Thorne, L. (2010). Auditor liability to third parties after Sarbanes-Oxley: An international comparison of regulatory and legal reforms. Journal of International Accounting, Auditing and Taxation, 19(1), 66-78.
Cronbach, L. J. (1951). Coefficient alpha and the internal structure of tests. Psychometrika, 16(3), 297-334.
Friedman, M. (1937). The use of ranks to avoid the assumption of normality implicit in the analysis of variance. Journal of the American Statistical Association , 32 (200), 675–701.
Friedman, M. (1940). A comparison of alternative tests of significance for the problem of m rankings. The Annals of Mathematical Statistics, 11(1), 86–92.
Giroux, G., & Cassell, C. (2011). Changing audit risk characteristics in the public client market. Research in Accounting Regulation, 23(2), 177-183.
Guénin-Paracini, H., & Gendron, Y. (2010). Auditors as modern pharmakoi: Legitimacy paradoxes and the production of economic order. Critical Perspectives on Accounting, 21(2), 134-158.
Jennings, M.M., Pany, K., & Reckers, P.M.J. (2008). Internal control audits: Judges & apos; perceptions of the credibility of the financial reporting process and likely auditor liability. Advances in Accounting, 24(2), 182-190.
Likert, R. (1932). A Technique for the Measurement of Attitudes. Archives of Psychology, 140, 1–55.
Lima, L.H., & Magrini, A. (2010). The Brazilian Audit Tribunal & apos; s role in improving the federal environmental licensing process. Environmental Impact Assessment Review, 30(2), 108-115.
Lines, R., & Nicholson, H. (1994). Nontrivial CAATs: Computer support for complex operational auditing. Computer Audit Update, 1994(1), 21-30
Numata, S., & Takeda, F. (2010). Stock market reactions to audit failure in Japan: The case of Kanebo and ChuoAoyama. The International Journal of Accounting, 45(2), 175-199.
Radcliffe, V. S. (2008). Public secrecy in auditing: What government auditors cannot know. Critical Perspectives on Accounting, 19(1), 99-126.
Schelker, M., & Eichenberger, R. (2010). Auditors and fiscal policy: Empirical evidence on a little big institution. Journal of Comparative Economics, 38(4), 357-380.
Blume, L., & Voigt, S. (2011). Does organizational design of supreme audit institutions matter? A cross-country assessment. European Journal of Political Economy, 27(2), 215-229.
Chung, J., Farrar, J., Puri, P., & Thorne, L. (2010). Auditor liability to third parties after Sarbanes-Oxley: An international comparison of regulatory and legal reforms. Journal of International Accounting, Auditing and Taxation, 19(1), 66-78.
Cronbach, L. J. (1951). Coefficient alpha and the internal structure of tests. Psychometrika, 16(3), 297-334.
Friedman, M. (1937). The use of ranks to avoid the assumption of normality implicit in the analysis of variance. Journal of the American Statistical Association , 32 (200), 675–701.
Friedman, M. (1940). A comparison of alternative tests of significance for the problem of m rankings. The Annals of Mathematical Statistics, 11(1), 86–92.
Giroux, G., & Cassell, C. (2011). Changing audit risk characteristics in the public client market. Research in Accounting Regulation, 23(2), 177-183.
Guénin-Paracini, H., & Gendron, Y. (2010). Auditors as modern pharmakoi: Legitimacy paradoxes and the production of economic order. Critical Perspectives on Accounting, 21(2), 134-158.
Jennings, M.M., Pany, K., & Reckers, P.M.J. (2008). Internal control audits: Judges & apos; perceptions of the credibility of the financial reporting process and likely auditor liability. Advances in Accounting, 24(2), 182-190.
Likert, R. (1932). A Technique for the Measurement of Attitudes. Archives of Psychology, 140, 1–55.
Lima, L.H., & Magrini, A. (2010). The Brazilian Audit Tribunal & apos; s role in improving the federal environmental licensing process. Environmental Impact Assessment Review, 30(2), 108-115.
Lines, R., & Nicholson, H. (1994). Nontrivial CAATs: Computer support for complex operational auditing. Computer Audit Update, 1994(1), 21-30
Numata, S., & Takeda, F. (2010). Stock market reactions to audit failure in Japan: The case of Kanebo and ChuoAoyama. The International Journal of Accounting, 45(2), 175-199.
Radcliffe, V. S. (2008). Public secrecy in auditing: What government auditors cannot know. Critical Perspectives on Accounting, 19(1), 99-126.
Schelker, M., & Eichenberger, R. (2010). Auditors and fiscal policy: Empirical evidence on a little big institution. Journal of Comparative Economics, 38(4), 357-380.