Purpose -While a few US studies on the impact of the provision of non-audit services on auditor judgment have found potential harm to independence, it is the purpose of this study to investigate whether the British and Australian auditors' involvement with both audit and non-audit services for the same clients may also produce similar results. Design/methodology/approach -The parametric t-tests and the nonparametric Mann-Whitney tests are used in this study on the empirical data from the British and Australian companies to examine the potential for loss of independence when high levels of non-audit services are provided to audit clients. Findings -The results corroborated the US Securities and Exchange Commission's contention that the provision of non-audit services may indeed impair independence. Research limitations/implications -No attempts were made to isolate the effects of other factors that could result in the issuance of qualified opinions. In addition, the sample used in this investigation is comprised of firms that had voluntarily disclosed non-audit fees in the early years of the study. This could potentially introduce a self-selection bias. Nevertheless, this study is one of a kind in the international arena. Originality/value -This paper extends the line of research examining the impact of non-audit services on the auditor's independence.
PurposeTo determine what factors influence faculty's decisions to use technology in their classes, what factors prevent them from use, and whether there are differences among faculty by gender, ethnicity, rank, sub‐areas, etc. in using instructional technology.Design/methodology/approachA survey instrument was used to measure attitudes toward technology among accounting educators. The instrument included three separate sections. The first section was devoted to examining factors that could influence faculty's opinion to use technology for teaching. The second section focused on issues that could possibly discourage faculty from use of technology. For these two sections a five‐point Likert scale was developed with possible responses ranging from “not important” to “critically important”. The third and final section was designed to provide demographic information for classification purposes and testing of the research questions.FindingsThe results demonstrate that while accounting faculty value technology greatly and do use it in teaching, significant differences exist in their views toward it. Several factors were found to influence faculty's attitudes toward integration of technology. Conversely, there are other factors that tend to hamper widespread integration.Research limitations/implicationsThe research was conducted among US accounting faculty, which perhaps limits its usefulness elsewhere or in other disciplinesPractical implicationsUniversity‐sponsored incentive programs and financial support could encourage faculty to further incorporate technology and its various dimensions in their classes. Furthermore, administrators should make the necessary arrangements for faculty to attend training seminars designed to provide them with technical support.Originality/valueThis study provides empirical evidence that is useful to both faculty and administrators in integrating technology in education.
Government contractors operate under circumstances unmatched in the commercial marketplace. A significant factor for conducting business in that environment is the use of heavy regulations. Government regulations for defence contractors include such procurement requirements as cost accounting standards, cost limitations and cost exclusions as outlined in the Defense Contract Audit Manual, Federal Acquisitions Regulations and Defense Acquisition Regulations. Defense Contract Audit Agency auditors must perform all necessary audits and ascertain contractor compliance with these standards as part of their internal control review. While contractors maintain costly accounting systems for the sole purpose of reporting to the Government, frequently adverse audit opinions are presented resulting in adversarial relationship between the two parties. First, addresses some of the most significant issues that lead to the development of conflict between the Goverment auditors and contractors, then provides some recommendations which are expected to reduce tension and increase efficiency of audit operations.
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