Readings in auditing

Offers a collection of new topical and contemporary readings in audit. With many subjects on audit and assurance offering a practical industry perspective to the audit process, this volume presents a range of audit topics that will contextualise the audit discipline and introduce a range of professional issues.

A tri-dimensional approach for auditing brand loyalty

Over the past twenty years brand loyalty has been an important topic for both marketing practitioners and academics. While practitioners have produced proprietary brand loyalty audit models, there has been little academic research to make transparent the methodology that underpins these audits and to enable practitioners to understand, develop and conduct their own audits. In this paper, we propose a framework for a brand loyalty audit that uses a tri-dimensional approach to brand loyalty, which includes behavioural loyalty and the two components of attitudinal loyalty: emotional and cognitive loyalty. In allowing for different levels and intensity of brand loyalty, this tri-dimensional approach is important from a managerial perspective. It means that loyalty strategies that arise from a brand audit can be made more effective by targeting the market segments that demonstrate the most appropriate combination of brand loyalty components. We propose a matrix with three dimensions (emotional, cognitive and behavioural loyalty) and two levels (high and low loyalty) to facilitate a brand loyalty audit. To demonstrate this matrix, we use the example of financial services, in particular a rewards-based credit card.

Textbooks and early childhood literacy

An historical and contemporary analysis of the political economy of textbooks, and affiliated new digital and print commodities, in early childhood and primary schooling.

External auditors' reliance on internal auditing : further evidence.

Purpose – The purpose of this paper is to explore whether internal audit’s reporting relationship with the audit committee and the client’s business risk environment impact external auditors’ reliance on the work of internal audit. Design/methodology/approach – An experiment is conducted using a 2 £ 2 between-subjects design where we manipulate the above two factors at strong and weak levels. Participants are 66 audit partners, managers and seniors, all experienced with clients having internal audit functions. Findings – The results indicate that both factors affect external auditors’ reliance on work already undertaken by internal audit and their use of internal auditors (IA) as assistants. The results also indicate that external auditors are more likely to use internal audit for control evaluation tasks than for substantive tests of balances. The study does not find any significant interaction effects between the two factors. Originality/value – No prior studies have examined the influence of reporting relationship and client business risk on external auditors’ reliance decisions in the current governance environment. Further, the paper examines the impact of these factors on reliance on work already undertaken by internal audit and on using IA as assistants, with respect to both control evaluation work and substantive testing of balances.

Learning English in an English speaking world : examining opportunities for intercultural understandings and connectedness through representations of identities in English language textbooks

With the recognition that language both reflects and constructs culture and English now widely acknowledged as an international language, the cul-tural content of language teaching materials is now being problematised. Through a quantitative analysis, this chapter focuses on opportunities for intercultural understanding and connectedness through representations of the identities that appear in two leading English language textbooks. The analyses reveal that the textbooks orientate towards British and western identities with representations of people from non-European/non-Western backgrounds being notable for their absence, while others are hidden from view. Indeed there would appear to be a neocolonialist orientation in oper-ation in the textbooks, one that aligns English with the West. The chapter proposes arguments for the consideration of cultural diversity in English language teaching (ELT) textbook design, and promoting intercultural awareness and acknowledging the contexts in which English is now being used. It also offers ways that teachers can critically reflect on existing ELT materials and proposes arguments for including different varieties of Eng-lish in order to ensure a level of intercultural understanding and connect-edness.

Assessing eco-environmental performance of agricultural production in OECD countries : combination of soil surface, soil system and farm gate methods of nutrient auditing

Nitrogen balance is increasingly used as an indicator of the environmental performance of agricultural sector in national, international, and global contexts. There are three main methods of accounting the national nitrogen balance: farm gate, soil surface, and soil system. OECD (2008) recently reported the nitrogen and phosphorus balances for member countries for the 1985 - 2004 period using the soil surface method. The farm gate and soil system methods were also used in some international projects. Some studies have provided the comparison among these methods and the conclusion is mixed. The motivation of this present paper was to combine these three methods to provide a more detailed auditing of the nitrogen balance and flows for national agricultural production. In addition, the present paper also provided a new strategy of using reliable international and national data sources to calculate nitrogen balance using the farm gate method. The empirical study focused on the nitrogen balance of OECD countries for the period from 1985 to 2003. The N surplus sent to the total environment of OECD surged dramatically in early 1980s, gradually decreased during 1990s but exhibited an increasing trends in early 2000s. The overall N efficiency however fluctuated without a clear increasing trend. The eco-environmental ranking shows that Australia and Ireland were the worst while Korea and Greece were the best.

Assessing the potential of mathematics textbooks to promote deep learning

Curriculum documents for mathematics emphasise the importance of promoting depth of knowledge rather than shallow coverage of the curriculum. In this paper, we report on a study that explored the analysis of junior secondary mathematics textbooks to assess their potential to assist in teaching and learning aimed at building and applying deep mathematical knowledge. The method of analysis involved the establishment of a set of specific curriculum goals and associated indicators, based on research into the teaching and learning of a particular field within the mathematics curriculum, namely proportion and proportional reasoning. Topic selection was due to its pervasive nature throughout the school mathematics curriculum at this level. As a result of this study, it was found that the five textbook series examined provided limited support for the development of multiplicative structures required for proportional reasoning, and hence would not serve well the development of deep learning of mathematics. The study demonstrated a method that could be applied to the analysis of junior secondary mathematics in many parts of the world.