Managerial Auditing Journal

1986 - 2024

Current editor(s): Professor Jie Zhou

From Emerald Group Publishing Limited
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Volume 18, issue 9, 2003

Taxation of e‐commerce in Hong Kong: applying UK and US experience pp. 702-709

Carlos Noronha and Gerald Vinten

An assessment of Web accessibility of UK accountancy firms pp. 710-716

Russell Williams and Rulzion Rattray

Are budgets useful? A survey of Malaysian companies pp. 717-724

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

Computer‐assisted audit tools and techniques: analysis and perspectives pp. 725-731

Robert L. Braun and Harold E. Davis

XBRL awareness in auditing: a sleeping giant? pp. 732-736

Robert Pinsker

Corporate budget planning, control and performance evaluation in Bahrain pp. 737-750

P. L. Joshi, Jawahar Al‐Mudhaki and Wayne G. Bremser

Audit of accounting program on oral communications apprehension: a comparative study among accounting students pp. 751-760

Ibrahim M. Aly and Majidul Islam

Using computer‐based technologies to disseminate business knowledge pp. 761-771

Nitaya Wongpinunwatana

Volume 18, issue 8, 2003

Auditing for the environment pp. 625-630

Michael Watson and Joyce MacKay

Eco‐auditing and environmental liability: an international perspective pp. 631-636

Anthony R.T. Emery and Michael Watson

Environmental management system auditing within Australasian companies pp. 637-648

Ambika Zutshi and Amrik Sohal

Measuring sustainable development using process models pp. 649-656

Raine Isaksson and Rickard Garvare

A fuzzy neural network for assessing the risk of fraudulent financial reporting pp. 657-665

Jerry W. Lin, Mark I. Hwang and Jack D. Becker

The emerging UK law on the environment and the environmental auditing response pp. 666-672

Michael Watson and Anthony R.T. Emery

Enron, Arthur Andersen and the Catholic Church: are these symptoms of a more chronic problem? pp. 673-681

Roger K. Doost

Environmental information in annual reports: a survey of Swedish accountants pp. 682-691

Siv Nyquist

Volume 18, issue 6/7, 2003

Enronitis – dispelling the disease pp. 448-455

Gerald Vinten

An exploratory study of adopting requirements for audit committees for non‐US commercial bank registrants: an empirical analysis of foreign equity investment pp. 456-464

Louis Braiotta

Developing a strategic internal audit‐human resource management relationship: a model and survey pp. 465-477

MaryAnne M. Hyland and Daniel A. Verreault

Underreporting and premature sign‐off in public accounting pp. 478-489

Mike Shapeero, Hian Chye Koh and Larry N. Killough

Internal auditors and the external audit: a transaction cost perspective pp. 490-504

Cameron Morrill and Janet Morrill

The Mad Hatter’s corporate tea party pp. 505-516

Philomena Leung and Barry J. Cooper

Credibility and expectation gap in reporting on uncertainties pp. 517-529

Junaid M. Shaikh and Mohammad Talha

Improving corporate governance: the role of audit committee disclosures pp. 530-537

Zabihollah Rezaee, Kingsley O. Olibe and George Minmier

Users’ perceptions of corporate social responsibility and accountability: evidence from an emerging economy pp. 538-548

Khalid Al‐Khater and Kamal Naser

The usefulness of the audit report in investment and financing decisions pp. 549-559

Antonio Duréndez Gómez‐Guillamón

Auditing in support of the integration of management systems: a case from the nuclear industry pp. 560-568

I.A. Beckmerhagen, H.P. Berg, S.V. Karapetrovic and W.O. Willborn

Current accounting investigations: effect on Big 5 market shares pp. 569-576

Christie L. Comunale and Thomas R. Sexton

The efficacy of liquidation and bankruptcy prediction models for assessing going concern pp. 577-590

Nirosh Kuruppu, Fawzi Laswad and Peter Oyelere

Are auditors sensitive enough to fraud? pp. 591-598

Bilal Makkawi and Allen Schick

Users’ perceptions of various aspects of Kuwaiti corporate reporting pp. 599-617

Kamal Naser, Rana Nuseibeh and Ahmad Al‐Hussaini

Volume 18, issue 5, 2003

Whistle‐blowing to internal auditors pp. 354-362

William J. Read and D.V. Rama

Perennial self‐audit: model and applications pp. 363-373

Zhijiang Ni and Stanislav Karapetrovic

The origins of value‐for‐money auditing: the Baltimore and Ohio Railroad: 1827‐1830 pp. 374-386

Dale L. Flesher, William D. Samson and Gary John Previts

The statutory audit of owner‐managed companies in Malta pp. 387-398

Norbert Tabone and Peter J. Baldacchino

Auditing managerial training needs of Turkish small and medium‐sized hotel enterprises pp. 399-404

Cevdet Avcikurt

Mentoring, organizational commitment and intentions to leave public accounting pp. 405-418

H. Lynn Stallworth

A framework for separation of duties in an SAP R/3 environment pp. 419-430

Adam Little and Peter J. Best

Human resource management issues in audit firms: a research agenda pp. 431-438

John A. Brierley and David R. Gwilliam

Volume 18, issue 4, 2003

Corporate governance, credit risk and legal reasoning – the case of Encompass Services Inc pp. 270-291

Michael Nwogugu

Assurance and e‐auctions: are the existing business models still relevant? pp. 292-296

Jagdish Pathak

Factor analysis of service quality dimension shifts in the information age pp. 297-302

Y.N. Li, K.C. Tan and M. Xie

Output steering in public organizations: about the use of a product approach and a process approach pp. 303-312

Hans de Bruijn

ISO 9000 implementation: a study of manufacturing companies in Saudi Arabia pp. 313-322

Hesham Magd, Nasser Kadasah and Adrienne Curry

Third generation quality management: the role of stakeholders in integrating business into society pp. 323-328

David Foster and Jan Jonker

Capturing rework costs in projects pp. 329-339

Peter E.D Love and Amrik S. Sohal

Improving performance: quality costs with a new name? pp. 340-346

William Keogh, John F. Dalrymple and Martin H. Atkins

Volume 18, issue 3, 2003

Social audit and accountability in IT management pp. 166-179

Branka Mraovic´

Contextualising corporate governance pp. 180-192

Lez Rayman‐Bacchus

Strategy, accountability, e‐commerce and the consumer pp. 193-201

Ruth Murphy and Margaret Bruce

A critical appraisal of customer satisfaction and e‐commerce pp. 202-212

Chia Chi Lin

E‐CRM: customer relationship marketing in the hotel industry pp. 213-231

Diana Luck and Geoff Lancaster

Stakeholder communication and the Internet in UK electricity companies pp. 232-243

Stuart Martin Cooper

Audit and control of the use of the Internet for learning and teaching: issues for stakeholders in higher education pp. 244-253

Martin John Broad, Marian Matthews and Kerry Shephard

Strategizing networks of power and influence: the Internet and the struggle over contested space pp. 254-262

Steve Conway, Ian Combe and David Crowther

Volume 18, issue 2, 2003

An empirical investigation of symptoms of obsolete costing systems and overhead cost structure pp. 81-89

Siu Y. Chan and Dominica Suk‐Yee Lee

Auditor recall and evaluation of internal control information: does task‐specific knowledge mitigate part‐list interference? pp. 90-99

James Lloyd Bierstaker

Career drivers of junior auditors: an exploratory study pp. 100-111

Yew Ming Chia

Auditing power and policy in UK mental health services pp. 112-121

Grace Hurford

Implementing the EFQM excellence model in a local authority pp. 122-127

Carol George, Fraser Cooper and Alex Douglas

The auditors’ client inquiry process pp. 128-133

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

“Consultobabble” and the client‐consultant relationship pp. 134-139

Russell Williams

Supply chain evaluation in the service industry: a framework development compared to manufacturing pp. 140-149

Yunus Kathawala and Khaled Abdou

Effects of emotional intelligence on concern for quality and problem solving pp. 150-155

M. Afzalur Rahim and Patricia Minors

Volume 18, issue 1, 2003

Creative team climate in an international accounting office: an exploratory study in Saudi Arabia pp. 7-18

Abdullah Al‐Beraidi and Tudor Rickards

Controllers or catalysts for change and improvement: would the real value for money auditors please stand up? pp. 19-30

Danielle Morin

The 150‐hour rule: does it improve CPA exam performance? pp. 31-38

K. Raghunandan, William J. Read and Clifford D. Brown

A 25‐year retrospective on the IIA’s SAC projects pp. 39-53

Tommie Singleton and Dale L. Flesher

AA1000 and SA8000 compared: a systematic comparison of contemporary accountability standards pp. 54-58

Math Göbbels and Jan Jonker

The impact of presentation format and individual differences on the communication of information for management decision making pp. 59-67

Stella So and Malcolm Smith

Auditing excellence in call centres: access is a corporate responsibility pp. 68-75

Warren J. Sewell‐Staples, John F. Dalrymple and Katherine Phipps