CONTENTS -- EDITORIAL ADVISORY BOARD -- Gender differences in perceptions of accounting firm alumni -- Determinants of audit time as a proxy of audit quality -- Job satisfaction of managers in tourism -- Conversations with internal auditors -- Communication skills are critical for internal auditors -- How to achieve organizational trust within an accounting department -- Evidence for increasing the focus on strategic risk in HRM audits -- The auditor and the trade union -- Introspections of a post-Andersen auditor -- Book reviews.