Other
- ORP36 - Moral Reasoning and the Accountant - Rules and Principles
- 14 Nov 2003
- This study was designed to provide some indication of the moral reasoning style of UK accountants, and in particular to measure their tendency to reason in terms of principles. Comparisons were made with prior US findings.
- ORP35 - Public Policy on Corporate Audit Committees - Case Study Evidence of Current Practice
- 05 Sep 2003
- This paper provides evidence of audit committees' impact on financial reporting, internal control and internal audit, and the external audit process. It also identifies areas where actual practice meets the Smith guidelines and suggests aspects of audit committee roles which may need further consideration by companies and regulators.
- ORP25 - The professional accounting journals and the academic author
- 07 Sep 1999
- This report is based on a content analysis of the five main British professional accounting journals over a ten year period. The report discusses the volume and nature of articles in each journal and contributes to the debate on the relevance to practitioners of the research conducted by academics.