Managerial Auditing Journal

1986 - 2024

Current editor(s): Professor Jie Zhou

From Emerald Group Publishing Limited
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Volume 21, issue 9, 2006

The effect of format and experience on internal control evaluation pp. 877-891

James Lloyd Bierstaker and Jay C. Thibodeau

Internal auditors: their role in the institutions of higher education in Malaysia pp. 892-904

Zamzulaila Zakaria, Susela Devi Selvaraj and Zarina Zakaria

Auditee and audit firm characteristics as determinants of audit qualifications pp. 905-920

Constantinos Caramanis and Charalambos Spathis

The effect of audit committee performance on earnings quality pp. 921-933

Jerry W. Lin, June F. Li and Joon S. Yang

Corporate reputation and organisational performance: an Australian study pp. 934-947

Robert Inglis, Clive Morley and Paul Sammut

The stock market reaction to Ernst & Young's sale of its consulting unit to Cap Gemini pp. 948-956

Carol Liu and Sandeep Nabar

Volume 21, issue 8, 2006

A review of prior common body of knowledge (CBOK) studies in internal auditing and an overview of the global CBOK 2006 pp. 811-821

Mohammad J. Abdolmohammadi, Priscilla Burnaby and Susan Hass

The Asia Pacific literature review on internal auditing pp. 822-834

Barry J. Cooper, Philomena Leung and Grace Wong

The Americas literature review on internal auditing pp. 835-844

Susan Hass, Mohammad J. Abdolmohammadi and Priscilla Burnaby

The European literature review on internal auditing pp. 845-853

Marco Allegrini, Giuseppe D'Onza, Leen Paape, Robert Melville and Gerrit Sarens

A survey of internal auditors to establish the scope of the common body of knowledge study in 2006 pp. 854-868

Priscilla Burnaby, Susan Hass and Mohammad J. Abdolmohammadi

Volume 21, issue 7, 2006

Episodes in the Malaysian auditing saga pp. 684-701

Azham Ali, Roszaini Haniffa and Mohammad Hudaib

The Malaysian market for audit services: ethnicity, multinational companies and auditor choice pp. 702-723

Ayoib Che Ahmad, Keith A. Houghton and Nor Zalina Mohamad Yusof

Auditor‐client relationship: the case of audit tenure and auditor switching in Malaysia pp. 724-737

Abu Thahir Abdul Nasser, Emelin Abdul Wahid, Sharifah Nazatul Faiza Syed Mustapha Nazri and Mohammad Hudaib

Service quality, client satisfaction and loyalty towards audit firms pp. 738-756

Ishak Ismail, Hasnah Haron, Daing Nasir Ibrahim and Salmi Mohd Isa

Governance structures, ethnicity, and audit fees of Malaysian listed firms pp. 757-782

Puan Yatim, Pamela Kent and Peter Clarkson

Board, audit committee, culture and earnings management: Malaysian evidence pp. 783-804

Rashidah Abdul Rahman and Fairuzana Haneem Mohamed Ali

Volume 21, issue 6, 2006

Auditing, integral approach to quarterly reporting, and cosmetic earnings management pp. 569-581

Liming Guan, Daoping He and David Yang

The effect of auditor interaction on decision making in the going‐concern task pp. 582-597

Inshik Seol

Are Spanish auditors skeptical in going concern evaluations? pp. 598-620

Andrés Guiral and Francisco Esteo

Perceptions of auditor independence in Barbados pp. 621-635

Philmore Alvin Alleyne, Dwayne Devonish and Peter Alleyne

Professional ethical crises pp. 636-656

Christie L. Comunale, Thomas R. Sexton and Stephen C. Gara

The Public Company Accounting Oversight Board: national and international implications pp. 657-669

Andrea Bather and Priscilla Burnaby

Volume 21, issue 5, 2006

The impact of international financial reporting standards: does size matter? pp. 460-475

John Goodwin and Kamran Ahmed

The association between firm‐specific characteristics and disclosure pp. 476-496

Khalid Alsaeed

The impact of audit risk, materiality and severity on ethical decision making pp. 497-519

Rex Marshall, Malcolm Smith and Robert Armstrong

Accountants' perceptions regarding fraud detection and prevention methods pp. 520-535

James L. Bierstaker, Richard G. Brody and Carl Pacini

The effects of age and gender upon the perceptions of accounting professionals concerning their job satisfaction and work‐related attributes pp. 536-561

Glen D. Moyes, Patricia A. Williams and Bruce Koch

Volume 21, issue 4, 2006

An investigation of TBL report assurance statements: UK and European evidence pp. 329-371

Craig Deegan, Barry J. Cooper and Marita Shelly

Factors influencing a firm's accounting policy decisions when tax accounting and financial accounting coincide pp. 372-386

Christos Tzovas

Exploring perceived threats of CAIS in developing countries: the case of Saudi Arabia pp. 387-407

Ahmad A. Abu‐Musa

The case for fair budgetary procedures pp. 408-419

Nace R. Magner, Gary G. Johnson, Harold T. Little, A. Blair Staley and Robert B. Welker

Crime and punishment in the marketplace pp. 420-435

Alan Reinstein, Stephen R. Moehrle and Jennifer Reynolds‐Moehrle

The effects of accounting students' ethical reasoning and personal factors on their ethical sensitivity pp. 436-457

Samuel Y.S. Chan and Philomena Leung

Volume 21, issue 3, 2006

Cultural impact on Chinese corporate disclosure – a corporate governance perspective pp. 241-264

Wen Qu and Philomena Leung

Changing pattern of competitive disadvantage from disclosing financial information pp. 265-274

Mohammad Talha, Abdullah Sallehhuddin and Junaini Mohammad

Internal audit in Italian organizations pp. 275-292

Marika Arena, Michela Arnaboldi and Giovanni Azzone

An investigation of the expectation gap in Egypt pp. 293-302

R. Dixon, A.D. Woodhead and M. Sohliman

Equivalent units of production: a new look at an old issue pp. 303-316

Reinaldo Guerreiro, Edgard Bruno Cornachione and Armando Catelli

Internal control under Sarbanes‐Oxley: a critical examination pp. 317-323

James A. Tackett, Fran Wolf and Gregory A. Claypool

Volume 21, issue 2, 2006

The accuracy of earnings forecasts disclosed in the prospectuses of newly formed public companies in Jordan pp. 117-131

Mohamad T.A. El‐Rajabi and Angappa Gunasekaran

An investigation of ISO 9000 adoption in Saudi Arabia pp. 132-147

Hesham A.E. Magd

The impact of a budgetary design system: direct and indirect models pp. 148-165

Desmond Yuen

An exploratory study of the effects of the Sarbanes‐Oxley Act, the SEC and United States stock exchange(s) rules on audit committee alignment pp. 166-190

Louis Braiotta and Jian Zhou

Managerial levels and the effects of budgetary participation on managers pp. 191-206

Veronique Frucot and Stephen White

Using automated equilibrium correction modelling in analytic review pp. 207-223

Teruyo Omura and Roger Willett

Increase your fraud auditing effectiveness by being unpredictable! pp. 224-231

Thomas E. McKee

Volume 21, issue 1, 2006

The implications of merger for market share, audit pricing and non‐audit fee income pp. 7-22

C.K.M. Pong and S. Burnett

An institutional perspective of the Sarbanes‐Oxley Act pp. 23-33

Richard L. Baker, William E. Bealing, Donald A. Nelson and A. Blair Staley

Are the audit committee reports disclosing enough after the Sarbanes‐Oxley Act? pp. 34-45

Ganesh M. Pandit, Vijaya Subrahmanyam and Grace M. Conway

Peer review effectiveness pp. 46-62

Joshua Russell and Jack Armitage

Internal auditors' perception about their role in risk management pp. 63-80

Gerrit Sarens and Ignace De Beelde

The use of internal audit by Australian companies pp. 81-101

Jenny Goodwin‐Stewart and Pamela Kent

Accounting professionalism – a cultural perspective of developing countries pp. 102-111

Saeed Askary