New Principles in Planning Evaluation

Maintaining and enhancing living conditions in cities through a combination of physical planning and environmental management is a newly emerging focus of governments around the world. For example, local governments seek to insulate sensitive land uses such as residential areas from environmentally intrusive activities such as major transport facilities and manufacturing. Regional governments protect water quality and natural habitat by enforcing pollution controls and regulating the location of growth. Some national governments fund acquisition of strategically important sites, facilitate the renewal of brown fields, and even develop integrated environmental quality plans. This book provides recently developed and tested methods for assessing the strengths and weaknesses of planning and policy options. Several contributions focus on new substantive areas of concern in planning evaluation, including environmental justice and sustainable urban development. Applications of evaluation in several planning contexts are demonstrated, and special problems that these pose are assessed. Several chapters address how to communicate the process and results to several stakeholder groups, and how to engage these groups in the evaluation process. Each chapter employs a realworld case in practice, thus dealing with the complexity of applying planning evaluation, and providing practical advice useful in similar situations.

Exploring Auditors’ Perceptions of the Usage and Importance of Audit Information Technology

This study provides novel evidence on the extent to which auditors perceive the usage and importance of audit technology in an emerging market. It explores the types of audit technology tools used and factors influencing the use of these; it tests the association between the perceived use and importance of the tools and firm-specific/ auditor-specific characteristics. Using interviews and questionnaires from auditors at Big 4 and international non-Big 4 audit firms, the findings reflect the highly perceived importance of using audit technology in technical and administrative procedures, specifically to assess risk. We find that the perceived use and importance of audit technology is relatively higher for those in Big 4 firms, with less years of auditor experience and higher auditor technology expertise, and those in management positions. The results provide policy makers with guidance on the opportunities and challenges of using information technology in the audit process.