From the very beginning, auditing is pretty much a self-regulated follow in practice. But the plethora of recent corporate failures profession and has some ethical rules of thumb to and scandals where auditors＇ instr...From the very beginning, auditing is pretty much a self-regulated follow in practice. But the plethora of recent corporate failures profession and has some ethical rules of thumb to and scandals where auditors＇ instrumental role is evident in many instances raise question about the validity and suitability of ＂self-regulation＂ in auditing, especially in the 21st century where auditors need to perform auditing in ever complex risk management process. Moreover, to restore the market confidences within the auditing profession and to raise the overall audit quality, many countries are establishing some super regulatory bodies to oversee the functions of auditing and auditors. Based on the ＂documentary research methodology＂, the author examines whether ＂self-regulation＂ in auditing has completely failed in the 21 st century. The author reveals that ＂self-regulation＂ in auditing has not completely failed; rather, a joint approach is needed to raise the overall quality of auditing where there will be equilibrium between ＂self-regulation＂ and statutory directive.展开更多
The purpose of this paper is to define a leadership competency framework for nuclear within Pakistan Nuclear Regulatory Authority （PNRA）. It provides arguments for a more holistic approach towards leadership develop...The purpose of this paper is to define a leadership competency framework for nuclear within Pakistan Nuclear Regulatory Authority （PNRA）. It provides arguments for a more holistic approach towards leadership development in nuclear organization. It further provides leadership framework that can be used （adapted/adopted） by other regulatory bodies for developing leadership within the organization. It is expected that new countries embarking on nuclear power programme will especially find this interesting and useful as they will also face similar challenges as faced by Pakistan Nuclear Regulatory Authority during its formative year. Paper further provides insights into the process of leadership development in organization. It is suggested that an integrated approach is important to develop nuclear leadership within the organization. It was also found that an effective leadership development program is not only long process but requires commitment from top leadership. Leadership gap analysis, providing open feedback and action learning project were important elements for leadership development.展开更多
文摘From the very beginning, auditing is pretty much a self-regulated follow in practice. But the plethora of recent corporate failures profession and has some ethical rules of thumb to and scandals where auditors＇ instrumental role is evident in many instances raise question about the validity and suitability of ＂self-regulation＂ in auditing, especially in the 21st century where auditors need to perform auditing in ever complex risk management process. Moreover, to restore the market confidences within the auditing profession and to raise the overall audit quality, many countries are establishing some super regulatory bodies to oversee the functions of auditing and auditors. Based on the ＂documentary research methodology＂, the author examines whether ＂self-regulation＂ in auditing has completely failed in the 21 st century. The author reveals that ＂self-regulation＂ in auditing has not completely failed; rather, a joint approach is needed to raise the overall quality of auditing where there will be equilibrium between ＂self-regulation＂ and statutory directive.
文摘The purpose of this paper is to define a leadership competency framework for nuclear within Pakistan Nuclear Regulatory Authority （PNRA）. It provides arguments for a more holistic approach towards leadership development in nuclear organization. It further provides leadership framework that can be used （adapted/adopted） by other regulatory bodies for developing leadership within the organization. It is expected that new countries embarking on nuclear power programme will especially find this interesting and useful as they will also face similar challenges as faced by Pakistan Nuclear Regulatory Authority during its formative year. Paper further provides insights into the process of leadership development in organization. It is suggested that an integrated approach is important to develop nuclear leadership within the organization. It was also found that an effective leadership development program is not only long process but requires commitment from top leadership. Leadership gap analysis, providing open feedback and action learning project were important elements for leadership development.
