John A. Brierley

TL;DR: In this article, the authors used institutional theory to interpret the results of two questionnaires and research interviews concerned with internal audit in the Saudi Arabian corporate sector, and suggested that the state should play a more coercive role by encouraging organizations to establish internal audit departments and organize their activities in the manner specified in internal audit standards.

TL;DR: In this article, the authors examined the level of co-operation and co-ordination between directors of internal audit departments, and partners and managers in external audit firms in Saudi Arabian companies.

TL;DR: The authors summarizes and reviews research of product costing practice in Europe and concludes with recommendations for future research, having identified gaps in, and questions arising from, previous research, and concluded with recommendations to future research.

TL;DR: In this article, the role of audit committees in the Saudi Arabian corporate sector was examined based on a series of research interviews with academics and external and internal auditors, and it was suggested that the Ministry of Commerce should issue further regulations and guidance to improve the effectiveness of audit committee and to enhance corporate governance in Saudi Arabia.

TL;DR: In this article, the authors used interview and direct observation research methods to explain the failure to establish internal audit in the Sudanese public sector, and highlighted the specific problems highlighted in this paper of low salary levels, low levels of staff training and expertise, low esteem and motivation of staff are seen in the context of a very limited technological infrastructure, and a lack of co-operation and co-ordination between the various parties responsible for internal audit.