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Full-Text Articles in Business Law, Public Responsibility, and Ethics

An Appraisal Of Local Exchange And Trading Systems In The United Kingdom, Colin C. Williams May 1996

An Appraisal Of Local Exchange And Trading Systems In The United Kingdom, Colin C. Williams

Colin C Williams

During the past few years, Local Exchange and Trading Systems (LETS) have emerged through the
United Kingdom and are being widely heralded as a new tool for promoting community development.
Indeed, 64 per cent of local authorities have expressed an intention to develop a LETS in their area (Gibbs et al, 1995). However, there has been little, if any, appraisal of LETS which can inform such policy initiatives. Therefore, the aim of this paper is to report the results of a national survey of the origins, objectives, growth, magnitude, character and impacts of LETS. Arising out of this, several alterations ...


Inappropriate Audit Partner Behavior: Views Of Partners And Senior Managers, Joseph Carcello Dec 1995

Inappropriate Audit Partner Behavior: Views Of Partners And Senior Managers, Joseph Carcello

Joseph V. Carcello

No abstract provided.


Three Kinds Of Ethics, John Hooker Dec 1995

Three Kinds Of Ethics, John Hooker

John Hooker

No abstract provided.


An Analysis Of Multinational “Audit Failures”, Heather Hermanson, Dana Hermanson, Joseph Carcello Dec 1995

An Analysis Of Multinational “Audit Failures”, Heather Hermanson, Dana Hermanson, Joseph Carcello

Joseph V. Carcello

The shift toward multinational corporations has exposed the auditor to many risks not found on domestic audits, including foreign currency issues, international political risks, international economic risks, greater information asymmetry, and greater complexity. As the client base of the large accounting firms becomes more multinational, it is important to understand whether multinational risk factors are associated with “audit failures.” We identified only eight multinational audit failures (multinational client bankruptcy shortly after an unmodified audit opinion) from the period 1988–1992. An examination of these eight failures provided very little evidence that multinational risk factors played any role in the failures.