July 2016

Personal factors, psychological work climate, and role related factors as precursors of organizational commitment of records management employees in state civil services of Northwest, Nigeria

The purpose of the present study was to find out if personal factors, psychological work climate, and role related factors are the precursors of organizational commitment. The study data were collected from a sample of 651 records management employees in State Civil Services of North-west, Nigeria, using a self-designed biographical and occupational questionnaire; a psychological work climate questionnaire adopted from...

Author(s): Kutu Jacob O and S.O. Popoola

July 2016

Audit risk and corporate governance: Italian auditors’ perception after the global financial crisis

This paper aims at analysing the most relevant factors for auditors when they estimate audit risk of their client company, and charge the client for it. We did so, by asking partners of audit firms to rate their agreement on the relevance of a set of audit risk factors drawn from the literature. In order to investigate further, we analysed results after the 2007-2008 financial crisis, for new client firms. We ended up...

Author(s): Chiara Demartini and Sara Trucco