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Full-Text Articles in Business
Internal Audit's Role In Systems Development: The Ceo's Perspective, Meredith Maher, Michael Akers
Internal Audit's Role In Systems Development: The Ceo's Perspective, Meredith Maher, Michael Akers
Michael D. Akers
For the past 30 years, the development of the role and management's expectations of the internal audit function as related to information technology has been an evolutionary process. A sample of CEOs were surveyed to ascertain their opinions on internal audit's involvement in systems development, including whether internal auditors' independence is compromised by such involvement and whether auditors should act as consultants for systems development projects. The prevailing sentiment among the CEO respondents was that internal auditors should be involved primarily in testing the accuracy of the systems being developed. A comparison of CEOS' and chief audit executives' opinions shows, …
How The Roles Of Advertising Merely Appear To Have Changed, John R. Rossiter, Larry Percy
How The Roles Of Advertising Merely Appear To Have Changed, John R. Rossiter, Larry Percy
John Rossiter
This article is a commentary on the theme of the 2012 ICORIA Conference held in Stockholm, which was about 'the changing role of advertising'. We propose that the role of advertising has not changed. the role of advertising has always been, and will continue to be, to sell more of the branded product or service or to achieve a higher price that consumers are willing to pay than would obtain in the absence of advertising. What has changed in recent years is the notable worsening of the academic-practitioner divide, which has seen academic advertising researchers pursuing increasingly unrealistic laboratory studies, …
Complex And Diverse Roles Performed By Non-Executive Directors In The Context Of The Implementation Of The Non-Regulatory Codes Of Corporate Governance: Evidence From Small And Medium Firms In The Uk, H Gunathilake, Palli Mulla K A Chandrakumara
Complex And Diverse Roles Performed By Non-Executive Directors In The Context Of The Implementation Of The Non-Regulatory Codes Of Corporate Governance: Evidence From Small And Medium Firms In The Uk, H Gunathilake, Palli Mulla K A Chandrakumara
Anil Chandrakumara
This study aims to address two interrelated issues. (1) What is the role of nonexecutive directors (NEDs) of public companies listed in the Alternative Investment Market (AIM) in the UK? (2) Whether AIM listed companies accept the principles and provisions of the Combined Code of Corporate Governance (CCCG)? And, if so, to what extent? The findings indicate that the nature of task of NEDs of AMI listed firms is characterised by multiplicity of tasks and task variation by the type of chair. This study contributes to fill the knowledge gap in the literature with regard to the role of NEDs …