Dale L. Flesher

TL;DR: The authors argue that the striking visual design that has characterized U.S. annual reports since the 1960s, including brilliant color pictures, gloss, and novelty formats, is a manifestation of the television epistemology that informs wide ranges of contemporary public discourse in America.

TL;DR: In this paper, the authors compare the opinions of internal auditors to one class of audit customers, namely management accountants, and find that they have similar views on what makes internal auditing a value-added activity.

TL;DR: In this article, the authors evaluated the effect of the polity and hierarchical structure of a denomination on the internal control of a local church and found that insufficient internal control can hinder the management responsibilities of church officers and employees and place them in a position where they may be tempted to engage in questionable activities.

TL;DR: The roots of operational auditing go in multiple directions, as various organisations have played major roles in its development as discussed by the authors, including the General Accounting Office (GAO), under the leadership of T. Coleman Andrews; the American Institute of Management, led by Jackson Martindell; the Canadian Comprehensive Auditing Foundation, under the lead of J. J. Macdonell; and the Institute of Internal Auditors (IIA), under a leadership of many individuals.

TL;DR: In this paper, the authors report several archival auditing discoveries and episodes, including significant previously unpublished ones, in a context that relates auditing to early corporate enterprises in the United States.