Managerial Auditing Journal

1986 - 2024

Current editor(s): Professor Jie Zhou

From Emerald Group Publishing Limited
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Volume 19, issue 9, 2004

Legal, economic and psychological issues of accounting for employee stock options pp. 1079-1118

Michael Nwogugu

Internal auditors and job stress pp. 1119-1130

Linda Lee Larson

Environmental auditing in the new Europe pp. 1131-1139

Michael Watson

Section 404 implementation pp. 1140-1147

William J. Cenker and Albert L. Nagy

The reliance of external auditors on internal auditors pp. 1148-1159

Hasnah Haron, Andrew Chambers, Rozaldy Ramsi and Ishak Ismail

Arthur Andersen and the capital punishment debate pp. 1160-1172

Thomas T. Amlie and Mark C. Mitschow

Bigger than any code of ethics and rules of audit pp. 1173-1186

Roger K. Doost

Volume 19, issue 8, 2004

Opinion poll about tax audit pp. 979-1005

Pablo Arenas del Buey Torres

Six Sigma in the UK service organisations: results from a pilot survey pp. 1006-1013

Jiju Antony

Author reflections on theAuditor's Dictionary pp. 1014-1024

David O'Regan

Six Sigma in the software industry: results from a pilot study pp. 1025-1032

Jiju Antony and Craig Fergusson

Audit professional examination in emerging economy Jordan pp. 1033-1047

Mohamad T.A. El‐Rajabi and Angappa Gunasekaran

Mail survey reliability through follow‐up mailings: the case of auditor changes pp. 1048-1054

Kimberly A. Dunn and H. Fenwick Huss

Anatomy of computer accounting frauds pp. 1055-1072

A. Seetharaman, M. Senthilvelmurugan and Rajan Periyanayagam

Volume 19, issue 7, 2004

A study of the audit committees' functioning in Bahrain pp. 832-858

P.L. Joshi and Amal Wakil

A quality self‐assessment model pp. 859-868

Anthony R. Davidson and Louis W. Stern

The ability of analytical procedures to signal transaction errors pp. 869-888

Shee Boon Law and Roger Willett

International knowledge, skills, and abilities of auditors/accountants pp. 889-896

Kristine N. Palmer, Douglas E. Ziegenfuss and Robert E. Pinsker

Audit expectation gap pp. 897-915

Mohamed Nazri Fadzly and Zauwiyah Ahmad

Environmental management and auditing systems pp. 916-928

Michael Watson and Anthony R.T. Emery

An examination of the relationship between internal and external audit in the Saudi Arabian corporate sector pp. 929-944

Abdulrahman A.M. Al‐Twaijry, John A. Brierley and David R. Gwilliam

Antecedents and consequences of organizational commitment to accounting organizations pp. 945-955

Lynn Stallworth

Factors contributing to auditor‐change decisions in Malta pp. 956-968

Josianne Magri and Peter J. Baldacchino

Volume 19, issue 6, 2004

Collaborative public administration pp. 700-711

Eran Vigoda‐Gadot

Corporate social responsibility and structural change in financial services pp. 712-728

O. Sallyanne Decker

Loan loss provisioning system in Bangladesh banking pp. 729-740

Jyotirmoy Podder and Ashraf Al Mamun

Organizations and environmental crime pp. 741-759

Anthony Emery and Michael Watson

Law, economics and the environment pp. 760-773

Michael Watson and Anthony R.T. Emery

Research of Bulgarian companies' marketing effectiveness pp. 774-789

Mladen Stefanov Velev and Ivo Todorov Marinov

An econometric analysis of some major manufacturing industries pp. 790-795

Zakir Hossain, Muhammad Bhatti and Zulficar Ali

The accounting and taxation relationship in Spanish listed firms pp. 796-819

Isabel Gallego

Volume 19, issue 5, 2004

The future of UK internal audit education pp. 580-596

Gerald Vinten

The consistency of individual auditors in performing evaluations pp. 597-605

Conor O'Leary

Factors related to the organizational and professional commitment of internal auditors pp. 606-622

Ik‐Whan G. Kwon and Doyle W. Banks

Beyond Arthur Andersen pp. 623-639

Roger K. Doost and Teddi Fishman

A comparison of internal audit in the private and public sectors pp. 640-650

Jenny Goodwin

Client size, auditor specialization and fraudulent financial reporting pp. 651-668

Joseph V. Carcello and Albert L. Nagy

The disclosure of information on derivatives under SFAS No. 133 pp. 669-680

Sak Bhamornsiri and Richard G. Schroeder

Long‐term effects of the going concern opinion pp. 681-688

George E. Nogler

Volume 19, issue 4, 2004

Control self‐assessment as a route to organisational excellence pp. 484-492

James Sheffield and Siobhan White

Management accounting practices in selected Asian countries pp. 493-508

Maliah bt. Sulaiman, Nik Nazli Nik Ahmad and Norhayati Alwi

Impact of ISO 9000 registration on company performance pp. 509-516

Kamal Naser, Yusuf Karbhari and Mohammad Zulkifli Mokhtar

Goal characteristics, communication and reward systems, and managerial propensity to create budgetary slack pp. 517-532

Desmond C.Y. Yuen

BSQ strategic formulation framework pp. 533-543

Y.K. Ip and L.C. Koo

The evolution of IT auditing and internal control standards in financial statement audits pp. 544-555

David C. Yang and Liming Guan

A conceptual risk framework for internal auditing in e‐commerce pp. 556-564

Jagdish Pathak

Investment appraisal pp. 565-569

Michael Pogue

Volume 19, issue 3, 2004

Sarbanes‐Oxley and audit failure pp. 340-350

James Tackett, Fran Wolf and Gregory Claypool

Interaction between compulsory and voluntary disclosure in Saudi Arabian corporate annual reports pp. 351-360

Abdulrahman Al‐Razeen and Yusuf Karbhari

Dual reforms pp. 361-377

Mehenna Yakhou and Vernon P. Dorweiler

Internal auditors’ role and authority pp. 378-393

Karen Van Peursem

The US General Accounting Office pp. 394-399

Felix Pomeranz

Implementing the impairment of assets requirements of SFAS No. 144 pp. 400-411

Alan Reinstein and Gerald H. Lander

Corporate reporting on the Internet pp. 412-439

Richard Fisher, Peter Oyelere and Fawzi Laswad

Creative accounting in small advancing countries pp. 440-461

Spyros Baralexis

Going concern prediction using data mining techniques pp. 462-476

Hian Chye Koh and Chan Kee Low

Volume 19, issue 2, 2004

The benchmarking matrix pp. 172-179

Claus von Campenhausen and Georg Petrisch

Consultobabble's facilitatory role in process consultation pp. 180-190

Russell Williams and Rulzion Rattray

Artificial neural networks in analytical review procedures pp. 191-223

Eija Koskivaara

Financial auditors and environmental auditing in New Zealand pp. 224-234

Christina Chiang and Margaret Lightbody

Business students' perception of the image of accounting pp. 235-258

Cheryl L. Allen

Auditing construction costs during building design pp. 259-271

Jim Smith, Nellie O'Keeffe, Jim Georgiou and Peter E.D. Love

Investigating the security controls of CAIS in an emerging economy pp. 272-302

Ahmad A. Abu‐Musa

The agony and the ecstasy pp. 303-312

S. Dasgupta

The unsung American (accounting?) hero: W. Morgan Shuster pp. 313-328

Roger K. Doost

Volume 19, issue 1, 2004

Ethics: toward globalization pp. 8-14

Felix Pomeranz

Can financial ratios detect fraudulent financial reporting? pp. 15-28

Kathleen A. Kaminski, T. Sterling Wetzel and Liming Guan

Corporate governance, strategy and corporations law pp. 29-67

Michael Nwogugu

The audit of municipal corporations – a quest for professional dominance pp. 68-83

H.M. Coombs and J.R. Edwards

The impact of corporate ethical values on perceptions of earnings management pp. 84-98

Rafik Z. Elias

Dimensions of pressures faced by auditors and its impact on auditors’ independence pp. 99-116

Ahson Umar and Asokan Anandarajan

Annual corporate information: importance and use inSaudi Arabia pp. 117-133

Abdulrahman Al‐Razeen and Yusuf Karbhari

Restoring public trust in the accounting profession by developing anti‐fraud education, programs, and auditing pp. 134-148

Zabihollah Rezaee