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of 4
pro vyhledávání: '"Albert Y Lew"'
Publikováno v:
The International Journal of Accounting. 36:311-327
This study presents a systematic documentation of Chinese accounting and management control practices in two eminent family households of the early Qing Dynasty. There is a lack of information on management control during this period (during the 18th
Autor:
Albert Y. Lew, Stella Cho
Publikováno v:
Managerial Auditing Journal. 15:431-438
Considerations for time, cost, and audit comfort in completing audit engagements have gradually led to extensive use of analytical review (AR) in external audits by large accounting firms in Hong Kong. AR is now being used by auditors as “attention
Publikováno v:
Managerial Auditing Journal. 11:21-27
Tests whether professional experience and training can mitigate recency effects in an auditor’s belief revision while evaluating internal control. In the experiment, each of the 57 auditor‐subjects was asked to complete a questionnaire on an inte
Autor:
Joseph F. Schirger, Albert Y. Lew
Publikováno v:
Journal of Applied Business Research (JABR). 10:19
The accounting profession has long attempted to improve the disclosure of compensatory stock option information in financial reporting. While evidence of inconsistent practice has been publicized and acknowledged, suggestions for readjustment center