Managerial Auditing Journal

1986 - 2024

Current editor(s): Professor Jie Zhou

From Emerald Group Publishing Limited
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Volume 20, issue 9, 2005

Lending validity and consistency to performance measurement pp. 915-927

Ryan Samuel Sale and Martha Lair Sale

Informational content of the cost of equity capital: empirical evidence pp. 928-935

Khaled Elmoatasem Abdelghany

Reversing the decreasing trend of students majoring in accounting pp. 936-944

Gene Smith

Defining training needs of five‐star hotel personnel: an application in the Antalya Region of Turkey pp. 945-953

A. Akin Aksu

The foreign direct investment decision‐making process pp. 954-969

Nicos Sykianakis and Athanassios Bellas

Pricing on Andersen's FIS and internal audit services by successor auditors pp. 970-980

Ho Young Lee

ABC: adopters, supporters, deniers and unawares pp. 981-1000

Sandra Cohen, George Venieris and Efrosini Kaimenaki

Measuring the quality of earnings pp. 1001-1015

Khaled ElMoatasem Abdelghany

An analysis of the impact of locus‐of‐control on internal auditor job performance and satisfaction pp. 1016-1029

Dennis M. Patten

Volume 20, issue 8, 2005

The curse of oil! Search for a formula for global ethics pp. 789-803

Roger K. Doost

Factors influencing auditor independence: Malaysian loan officers' perceptions pp. 804-822

Nur Barizah Abu Bakar, Abdul Rahim Abdul Rahman and Hafiz Majdi Abdul Rashid

Qualified audit opinions in Malta pp. 823-843

Konrad J. Farrugia and Peter J. Baldacchino

Internal auditing practices and internal control system pp. 844-866

Faudziah Hanim Fadzil, Hasnah Haron and Muhamad Jantan

Disclosure of market risk or accounting measures of risk: an empirical study pp. 867-875

Khaled Elmoatasem Abdelghany

A multi‐attribute model for internal auditor selection pp. 876-892

Inshik Seol and Joseph Sarkis

The public sector audit expectations gap in Bangladesh pp. 893-908

Riazur R. Chowdhury, John Innes and Reza Kouhy

Volume 20, issue 7, 2005

The Salvation Army pp. 649-662

Keith Howson

Firm acquisitions and earnings management: evidence from Greece pp. 663-678

Evangelos Koumanakos, Costas Siriopoulos and Antonios Georgopoulos

Quality assurance in design organisations: a case study in China pp. 679-690

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

Jurors' and self‐perceptions of the statutory auditors in Malta pp. 691-706

Jonathan Desira and Peter J. Baldacchino

The development of quality management accounting practices in China pp. 707-724

Majidul Islam and Jeffrey Kantor

Audit qualifications and corporate governance in Spanish listed firms pp. 725-738

Juan Pedro Sánchez Ballesta and Emma García‐Meca

Confluence of six sigma, simulation and software development pp. 739-762

Rupa Mahanti and Jiju Antony

A conceptual framework of accounting policy choice under SSAP 20 pp. 763-778

George Iatridis and Nathan Lael Joseph

Volume 20, issue 6, 2005

Risk management, internal controls and organizational vulnerabilities pp. 569-577

Jagdish Pathak

Corporate reporting on the internet: some implications for the auditing profession pp. 578-591

Iqbal Khadaroo

The impact of procurement card usage on cost reduction, management control, and the managerial audit function pp. 592-604

Emilio Boulianne

Employing generalized audit software in the financial services sector pp. 605-618

Roger Debreceny, Sook‐Leng Lee, Willy Neo and Jocelyn Shuling Toh

A measure of perceived auditor ERP systems expertise pp. 619-631

Joseph F. Brazel

A fuzzy‐based algorithm for auditors to detect elements of fraud in settled insurance claims pp. 632-644

Jagdish Pathak, Navneet Vidyarthi and Scott L. Summers

Volume 20, issue 5, 2005

Gender differences in perceptions of accounting firm alumni pp. 449-459

Venkataraman M. Iyer, K. Raghunandan and Dasaratha V. Rama

Determinants of audit time as a proxy of audit quality pp. 460-478

Stergios Leventis and Constantinos Caramanis

Job satisfaction of managers in tourism pp. 479-488

A. Akin Aksu and Aylin Aktaş

Conversations with internal auditors pp. 489-512

K.A. Van Peursem

Communication skills are critical for internal auditors pp. 513-519

Gene Smith

How to achieve organizational trust within an accounting department pp. 520-523

Gene Smith

Evidence for increasing the focus on strategic risk in HRM audits pp. 524-543

Daniel A. Verreault and MaryAnne Hyland

The auditor and the trade union pp. 544-559

Gerald Vinten

Volume 20, issue 4, 2005

Costing in new enterprise environment pp. 337-353

Krishan M. Gupta and A. Gunasekaran

Statistical thinking and its role for industrial engineers and managers in the 21st century pp. 354-363

Miltiadis Makrymichalos, Jiju Antony, Frenie Antony and Maneesh Kumar

Quality audits: their status, prowess and future focus pp. 364-382

M. Rajendran and S.R. Devadasan

Interactive organizational commitment and hardiness in public accountants' turnover pp. 383-393

Daniel W. Law

Implementing integration of ISO 9001 and ISO 14001 for construction pp. 394-407

S.X. Zeng, P. Tian and Jonathan J. Shi

E‐commerce impact: emerging technology – electronic auditing pp. 408-421

Junaid M. Shaikh

Individual learning and organization culture in learning organizations pp. 422-441

A. Akin Aksu and Bahattin Özdemir

Volume 20, issue 3, 2005

The development of accounting regulation in the GCC pp. 217-226

Abdulla K. Al‐Qahtani

An analysis of recent accounting and auditing failures in the United States on US accounting and auditing in China pp. 227-234

Dennis B.K. Hwang and A. Blair Staley

Mandatory auditor rotation and retention: impact on market share pp. 235-248

Christie L. Comunale and Thomas R. Sexton

The changing role of the auditors pp. 249-271

R. Jayalakshmy, A. Seetharaman and Tan Wei Khong

A tale of corporate governance: lessons why firms fail pp. 272-283

Amerta Mardjono

An exploratory study of auditors’ responsibility for fraud detection in Barbados pp. 284-303

Philmore Alleyne and Michael Howard

Corporate turnaround and financial distress pp. 304-320

Malcolm Smith and Christopher Graves

Fraud risk assessments and auditors’ professional skepticism pp. 321-330

Elizabeth A. Payne and Robert J. Ramsay

Volume 20, issue 2, 2005

Is standard costing obsolete? Empirical evidence from Malaysia pp. 109-124

Maliah Sulaiman, Nik Nazli Nik Ahmad and Norhayati Mohd Alwi

An empirical investigation of the importance of cost‐plus pricing pp. 125-137

Chris Guilding, Colin Drury and Mike Tayles

Scorecard for academic administration performance on the campus pp. 138-144

Vernon P. Dorweiler and Mehenna Yakhou

The application of the interperiod tax allocation method in the Spanish firms pp. 145-170

Isabel Gallego

Budget practices case studies pp. 171-178

Lee Fruitticher, Nancy Stroud, Jennifer Laster and Mehenna Yakhou

The use of performance measures as an integral part of an entity's strategic plan pp. 179-186

Susan Hass, Priscilla Burnaby and James L. Bierstaker

A forensic examination of the causal mechanisms of rework in a structural steel supply chain pp. 187-197

Peter E.D. Love, David J. Edwards and Jim Smith

Econometric analysis of marketing potential of OIC countries pp. 198-207

Zakir Hossain, Muhammad Bhatti and Mohammad Ziaul Hoque

Volume 20, issue 1, 2005

The effect of audit outcomes on evaluators' perceptions pp. 5-18

Keith T. Jones and Clement C. Chen

Audit anticipation: does it impact job performance? pp. 19-29

Adolph A. Neidermeyer and Presha E. Neidermeyer

Investment appraisal under conditions of continuous and discrete cash flows and discounting pp. 30-35

Tariq Ismail and Melinda Cline

Auditing standards in Poland: past, present and future pp. 36-46

Richard G. Brody, Stephen Moscove and Robert Wnek

Earnings management: evidence from SFAS No. 142 reporting pp. 47-54

Suzanne Sevin and Richard Schroeder

Real‐option valuation of research and development investments pp. 55-72

Hemantha S.B. Herath and Wayne G. Bremser

Auditors' perception of fraud risk indicators pp. 73-85

Malcolm Smith, Normah Haji Omar, Syed Iskandar Zulkarnain Sayd Idris and Ithnahaini Baharuddin

Audit quality and earnings management for Taiwan IPO firms pp. 86-104

Ken Y. Chen, Kuen‐Lin Lin and Jian Zhou