Professional skepticism is clearly an important and timely topic in the practice and regulation of auditing. Insights into auditor efficacy associated with skeptical action may be gained by applying a seminal theory of ...

Regional differential responses to US national monetary policies were tested using a simple regional money supply model. Statistical analyses indicate that national policy and interregional trade has considerable impact ...

Purpose: The purpose of this paper is to critically review the relevant literature on transparency, provide a comprehensive definition of transparency, and present a new framework for facilitating the adoption of transparency ...