David J. O'Regan (January 2025), "Kautilya’s Arthaśāstra and modern accounting and auditing." The Chartered Accountant. Vol. 73, No. 7: 893-896.
Please click the image to access the open source article.
Click on the image to access The Chartered Accountant article. Image © ICAI.
David J. O'Regan (October 2024), "Internal auditing in India: the Arthaśāstra , ancient wisdom, and modern creative auditing." Internal Audit Today. Vol. 24, 36-37.
Please click the image to access the open source article.
Click on the image to access the Internal Audit Today article (pages 36-37).
Image© IIA India.
David J. O'Regan (October 2024), "India's unique internal audit culture: History, philosophy, and innovation." International Journal of Auditing and Accounting Studies (IJAAS). Vol. 6, No. 3, 425-440.
IJAAS is an open source journal. Please click the image to access the open source article. (Update: November 2024 - if website technical issues frustrate access to the article, e-copies available via the downloads page)
Click on the image to access the IJAAS article. Image © IJAAS.
David J. O'Regan (2024). "The changing world of assurance." AB Magazine. August, online only.
AB Magazine is the official magazine of the Institute of Chartered Certified Accountants (ACCA).
Please click the image to access the open source article.
Click on the image to access the article.
Image © ACCA.
Rainer Lenz and David J. O'Regan (2024). "The new internal audit standards - insights and introspection." Internal Audit Today, Vol. 23, June: 26-38.
This is a slightly abridged version of the EDPACS article "The Global Internal Audit Standards: old wine in new bottles?" published earlier in 2024.
Please click the image to access the open source article.
Click on the image to access the article (pages 26-38). Image © IIA India.
Rainer Lenz and David J. O'Regan (2024). "The Global Internal Audit Standards: old wine in new bottles?" The EDP Audit, Control, and Security Newsletter (EDPACS), Vol. 69, Issue 3: 1-28.
Please click the image to access the open source article.
Click on the image to access the article.
Image © Taylor & Francis.
David J. O'Regan (2023). "The knowledge audit." Internal Auditor, December: 52-57.
Please click the image to access the magazine's web site. It is not a open access magazine - a subscription is required.
Internal Auditor is the official magazine of the Institute of Internal Auditors.
Click on the image to access the Internal Auditor website. (Subscription required.) Image © IIA Inc
David J. O'Regan (2017). “We Can’t Codify Everything.” Internal Auditor, April: 68.
Please click the image to access the magazine's web site. It is not a open access magazine - a subscription is required.
Internal Auditor is the official magazine of the Institute of Internal Auditors.
Click on the image to access the Internal Auditor website. (Subscription required.)
Image © IIA Inc.
David J. O'Regan (2012). “Institutional memory.” Internal Auditor, February: 19-21.
Please click the image to access the magazine's web site. It is not a open access magazine - a subscription is required.
Internal Auditor is the official magazine of the Institute of Internal Auditors.
With this article I won the Institute of Internal Auditors' “Ted Keys Award 2013” for the best article in Internal Auditor magazine in 2012.
Click on the image to access the Internal Auditor website. (Subscription required.)
Image © IIA Inc.
David J. O'Regan (2004). “Author reflections on the Auditor's Dictionary.” Managerial Auditing Journal, Volume 19, Issue 8: 1014-1024.
Please click the image to access the journal's web site. It is not a open access magazine - a subscription is required.
Click on the image to access Managerial Auditing Journal , (Subscription required.)
Image © Emerald
David J. O'Regan (2002). “The CPA’s transition to the world of internal auditing.” The CPA Journal, August, 11-13.
Please click the image to access the open source article.
Click on the image to access the article in the CPA Journal website.
Image © Emerald Publishing.
David J. O'Regan (2001). “Genesis of a profession: Towards professional status for internal auditing.” Managerial Auditing Journal, Volume 16, Issue 4: 215-226.
Please click the image to access the journal's web site. It is not a open access magazine - a subscription is required.
This paper was based on the thesis for my Master of Science degree.
Click on the image to access Managerial Auditing Journal. (Subscription required.)
David J. O'Regan (2000). “A critical accountant’s lament.” Critical Perspectives on Accounting, Vol. 11, Issue 3: 335-336.
Please click the image to access the journal's web site. It is not a open access magazine - a subscription is required.
This poem was reprinted in:
Wan Ying Hill, Ken McPhail, and Tony Tinker (eds.), Poetic Accounts: An Anthology of Accounting and Business Poetry, 2005. London: Certified Accountants Education Trust, 89.
Click on image to access Critical Perspectives on Accounting (Subscription required.)
Image © Elsevi