Managerial Auditing Journal

1986 - 2026

Current editor(s): Professor Jie Zhou

From Emerald Group Publishing Limited
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2008, month October, vol 23

Are boards and institutional investors active monitors? Evidence from CEO dismissal pp. 862-872

Annita Florou and Peter Pope

Japanese culture and budgeting pp. 873-899

Cassandra Seow‐Ling Yee, Setsuo Otsuka, Kieran James and Jenny Kwai‐Sim Leung

Diffusion of innovation and business size: a longitudinal study of PACIA pp. 900-916

Davood Askarany and Malcolm Smith

An empirical comparison of non‐Big 4 and Big 4 auditors' perceptions of auditor independence pp. 917-934

Philip Law

Changes in the importance of topics in auditing education: 2000‐2005 pp. 935-959

Jack Armitage

2008, month September, vol 23

Does repetition impair auditors' judgments? pp. 724-743

Wendy Green

Corporate governance, transparency and performance of Malaysian companies pp. 744-778

Mohd Hassan Che Haat, Rashidah Abdul Rahman and Sakthi Mahenthiran

Continuous online auditing as a response to the Sarbanes‐Oxley Act pp. 779-802

El‐Hussein E. El‐Masry and Jacqueline L. Reck

The effect of IT controls on financial reporting pp. 803-823

Gerry H. Grant, Karen C. Miller and Fatima Alali

The impact of harmonisation by the International Federation of Accountants pp. 824-859

Hamadi Fakhfakh, Mondher Fakhfakh and María Consuelo Pucheta‐Martínez

2008, month July, vol 23

Impact of the IFRS and US‐GAAP on economic‐financial indicators pp. 632-649

Ilse Maria Beuren, Nelson Hein and Roberto Carlos Klann

Fraudulent financial reporting detection and business failure prediction models: a comparison pp. 650-662

Fen‐May Liou

Internationalising auditing standards: stakeholder views on Australia's strategic directions pp. 663-684

Steven Dellaportas, P.W. Senarath Yapa and Sivakaran Sivanantham

The pricing of audit services: evidence from Kuwait pp. 685-696

Meshari O. Al‐Harshani

Auditors general's universe revisited pp. 697-720

Danielle Morin

2008, month June, vol 23

The impracticality of an international “one size fits all” corporate governance code of best practice pp. 532-544

Marlene Davies and Bernadette Schlitzer

The independent director on the board of company directors pp. 545-566

Margaret McCabe and Margaret Nowak

Value‐added role of internal audit: an Ethiopian case study pp. 567-595

Dessalegn Getie Mihret and Getachew Zemenu Woldeyohannis

Financial information systems service providers and the internal control report pp. 596-608

Albert L. Nagy

The current status of environmental reporting by Indian companies pp. 609-629

Bikram Chatterjee and Monir Zaman Mir

2008, month May, vol 23

Mandatory audit firm rotation and audit quality pp. 420-437

Andrew B. Jackson, Michael Moldrich and Peter Roebuck

Information technology and its implications for internal auditing pp. 438-466

Ahmad A. Abu‐Musa

The development of accounting regulations in Egypt pp. 467-484

Mostafa Kamal Hassan

Performance parameters interrelations from a balanced scorecard perspective pp. 485-503

Sandra Cohen, Dimitris Thiraios and Myrto Kandilorou

Confucian culture and whistle‐blowing by professional accountants: an exploratory study pp. 504-526

Dennis Hwang, Blair Staley, Ying Te Chen and Jyh‐Shan Lan

2008, month April, vol 23

Impact of the Sarbanes‐Oxley Act upon management: a behavioural discussion pp. 313-327

Colin Linsley and Christine Linsley

Psychological bonds and their impact on behavioral loyalty in auditor‐client relationships pp. 328-344

Sven Kuenzel and Ewa Krolikowska

Novice and expert judgment in the presence of going concern uncertainty pp. 345-366

Asokan Anandarajan, Gary Kleinman and Dan Palmon

Earnings management in China: an exploratory study pp. 367-385

Carlos Noronha, Yun Zeng and Gerald Vinten

The impact of government and foreign affiliate influence on corporate social reporting pp. 386-404

Azlan Amran and S. Susela Devi

Budgetary fairness and governmental program heads' turnover intention pp. 405-417

A. Blair Staley and Nace R. Magner

2008, month March, vol 23

Market‐orientated accounting: information for product‐level decisions pp. 225-239

Robert Inglis and Robert Clift

Life cycle costing: a review of published case studies pp. 240-261

Eric Korpi and Timo Ala‐Risku

To what extent does internal control effectiveness increase the value of internal evidence? pp. 262-282

Diane Janvrin

Auditing students’ professional commitment and anticipatory socialization and their relationship to whistleblowing pp. 283-294

Rafik Elias

SFAS No. 123R: the controversy and its economic consequences pp. 295-306

Richard Schroeder and David A. Schauer

2008, month January, vol 23

Determinants of client‐initiated and auditor‐initiated auditor changes pp. 4-25

Thomas G. Calderon and Emeka Ofobike

Factors affecting auditors' utilization of evidential cues pp. 26-50

El‐Hussein E. El‐Masry and Kathryn A. Hansen

Going concern modifications, CPA firm size, and the Enron effect pp. 51-67

George E. Nogler

Financial reporting by New Zealand charities: finding a way forward pp. 68-83

Keith Hooper, Rowena Sinclair, Doris Hui and Kelvin Mataira

The effect of qualified auditors' opinions on share prices: evidence from Jordan pp. 84-101

Ali A. Al‐Thuneibat, Basheer Ahmad Khamees and Nedal A. Al‐Fayoumi

Quality of internal control procedures pp. 104-124

Kirsty Rae and Nava Subramaniam

Non‐audit service fees, auditor characteristics and earnings restatements pp. 125-141

Deborah Bloomfield and Joshua Shackman

The influence of the auditor's report on investors' evaluations after the Sarbanes‐Oxley Act pp. 142-160

Sandra Waller Shelton and O. Ray Whittington

The effect of audit partner tenure on client managers' accounting discretion pp. 161-186

Neil Fargher, Ho‐Young Lee and Vivek Mande

The effectiveness of management accounting systems pp. 187-219

Teerooven Soobaroyen and Bhagtaraj Poorundersing

2007, month October, vol 22

Implications of the IFRS goodwill accounting treatment pp. 862-880

Graeme Wines, Ron Dagwell and Carolyn Windsor

The determinants of forward‐looking information in annual reports of UAE companies pp. 881-894

Khaled Aljifri and Khaled Hussainey

CEO image, NAS and risk assessment pp. 895-912

Govind S. Iyer and Philip M.J. Reckers

Perceived environmental uncertainty, supply chain purchasing strategy, and use of MAS information pp. 913-927

Adebayo Agbejule and Ashley Burrowes

Professional accounting bodies' perceptions of ethical issues, causes of ethical failure and ethics education pp. 928-944

Beverley Jackling, Barry J. Cooper, Philomena Leung and Steven Dellaportas

2007, month September, vol 22

Corporate governance: measurement and determinant analysis pp. 740-760

Imen Khanchel

Auditor fees and audit quality pp. 761-786

Rani Hoitash, Ariel Markelevich and Charles A. Barragato

Governance factors affecting internal auditors' ethical decision‐making pp. 787-808

Conor O'Leary and Jenny Stewart

Regression analysis for equipment auditing pp. 809-822

Sri Beldona and Vernon E. Francis

Engagement quality review: insights from the academic literature pp. 823-839

Arnold Schneider and William F. Messier

Reported social and environmental taxonomies: a longer‐term glimpse pp. 840-860

Jean Raar

2007, month July, vol 22

An improved process model for internal auditing pp. 552-565

Michael Elliott, Ray Dawson and Janet Edwards

The impact of codes of ethics and experience on auditor judgments pp. 566-589

Gary Pflugrath, Nonna Martinov‐Bennie and Liang Chen

Organizational risk in large audit firms pp. 590-603

Kim K. Jeppesen

Ownership structure, board composition and corporate voluntary disclosure pp. 604-619

Xiao Huafang and Yuan Jianguo

The progress of accounting harmonization in China pp. 620-640

Ip Chi Kuan and Carlos Noronha

Quality assurance review programs of auditing firms: an international perspective pp. 644-660

Yass A. Alkafaji

Audit costs, material weaknesses under SOX Section 404 pp. 661-673

Benjamin P. Foster, William Ornstein and Trimbak Shastri

Transparent financial disclosure and SFAS No. 142 pp. 674-687

Suzanne Sevin, Richard Schroeder and Sak Bhamornsiri

Earnings management and the audit opinion: evidence from Malaysia pp. 688-715

Shireenjit Johl, Christine A. Jubb and Keith A. Houghton

CEO duality, audit committee effectiveness and audit risks pp. 716-728

Mark A. Bliss, Balachandran Muniandy and Abdul Majid

Money laundering and the risk of diminishing returns pp. 729-732

John Davies

2007, month May, vol 22

Determinants and consequences of non‐audit service fees pp. 446-469

Ahsan Habib and Ainul Islam

Internal audit effectiveness: an Ethiopian public sector case study pp. 470-484

Dessalegn Getie Mihret and Aderajew Wondim Yismaw

Organizational‐professional conflict and cultural differences among auditors in emerging markets pp. 485-502

Mohamad T.A. El‐Rajabi

Performance evaluation measures in the private sector: Egyptian practice pp. 503-513

Tariq Ismail

The “economic paradigm” in management accounting pp. 514-532

Fábio Frezatti

Antecedents of budgetary participation: enhancing employees' job performance pp. 533-548

Desmond Yuen

2007, month April, vol 22

Staff auditor reporting decisions under time deadline pressure pp. 340-353

Jesse C. Robertson

Organizational commitment and auditors in public accounting pp. 354-375

Lawrence P. Kalbers and William J. Cenker

Industrial sector and financial distress pp. 376-391

Malcolm Smith and Dah‐Kwei Liou

Embedding risk management: structures and approaches pp. 392-409

Ian Fraser and William Henry

Motivations for environmental collaboration within the building and construction industry pp. 410-441

Terese Fiedler and Craig Deegan

2007, month March, vol 22

Overcoming barriers to sustainable implementation of the ISO 9001 system pp. 244-254

S.X. Zeng, P. Tian and C.M. Tam

Sarbanes‐Oxley: are audit committees up to the task? pp. 255-267

Chun‐Keung (Stan) Hoi, Ashok Robin and Daniel Tessoni

A multivariate analysis of the determinants of auditors' opinions on Asian banks pp. 268-287

Chrysovalantis Gaganis and Fotios Pasiouras

The audit expectation gap: evidence from Lebanon pp. 288-302

Yusuf Munir Sidani

Management practices and performance reporting in the Sri Lankan apparel sector pp. 303-318

Anton Malmadana Kapuge and Malcolm Smith

Disclosure and corporate governance in developing countries: evidence from Ghana pp. 319-334

Mathew Tsamenyi, Elsie Enninful‐Adu and Joseph Onumah

2007, month January, vol 22

Restoring public confidence in capital markets through auditor rotation pp. 5-17

Sandra K. Gates, D. Jordan Lowe and Philip M.J. Reckers

Investors' attitudes toward source credibility pp. 18-33

David L. Schwarzkopf

Audit judgment performance: assessing the effect of performance incentives, effort and task complexity pp. 34-52

Zuraidah Mohd‐Sanusi and Takiah Mohd‐Iskandar

The impact of auditor‐client relationships on the reversal of first‐time audit qualifications pp. 53-79

Michael J. Meyer, John T. Rigsby and Jeff Boone

Perceptions of preparers and users to accounting change: a case study in an Australian university pp. 80-94

Nazmi Sae'b Jarrar, Malcolm Smith and Colin Dolley

Top executive audits: strategic reviews of operational activities pp. 95-105

Barry J. Witcher, Vinh Sum Chau and Paul Harding

Effects of the PricewaterhouseCoopers merger on the UK audit services market pp. 121-138

Darren Duxbury, Peter Moizer and Wan Azmimi Wan‐Mohamed

Determinants of audit fees for French quoted firms pp. 139-160

Nathalie Gonthier‐Besacier and Alain Schatt

Auditor concentration in a joint‐auditing environment: the French market 1997‐2003 pp. 161-176

Charles Piot

Choice of auditors and earnings management during the Asian financial crisis pp. 177-196

Yew Ming Chia, Irvine Lapsley and Hing‐Wah Lee

Competition in the UK accounting services market pp. 197-217

Kevin P. McMeeking

Accounting firms cautiously maneuver in the new audit environment – a note pp. 218-225

Albert L. Nagy and William J. Cenker

Fifteen years of reformation – what next? pp. 226-235

J.P. (Ian) Percy