Audit independence Risk: A Learned Concept
Students were used as a surrogate for the audit committee with ability to judge audit independence threats being measured.
||Audit Independence, Threats to Audit Independence, Learned Concept
International Journal of Learning, Volume 12, Issue 9, pp.59-72.
Article: Print (Spiral Bound).
Article: Electronic (PDF File; 902.180KB).
Dr Irene Tempone is an Associate Professor in the Faculty of Business and Enterprise at Swinburne University of Technology. Irene’s PhD thesis was “Variation in student learning in accounting” with one of the three main themes being student approaches to group work. Her current research is in the area of student learning in accounting, learning approaches of academics, and ethics in business.
Ms Antoinette Richardson is a Senior Lecturer in the Faculty of Business and Enterprise at Swinburne University of Technology. Her research interests are in audit independence, corporate governance and the facilitation of student learning around these two areas.
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