Managerial Auditing Journal

1986 - 2024

Current editor(s): Professor Jie Zhou

From Emerald Group Publishing Limited
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Volume 15, issue 9, 2000

Accountants’ reports on profit forecasts: regulation and practice pp. 447-458

Niamh Brennan and Sidney J. Gray

In and out of vogue: the case of BPR in the NHS pp. 459-463

Uche Nwabueze

A progress report on international auditing reciprocity pp. 464-468

Kay C. Carnes

Implementing the strategic formulation framework for the banking industry of Hong Kong pp. 469-477

Andrew Sai On Ko and S.F. Lee

Volume 15, issue 8, 2000

Auditor liability to third parties: an international focus pp. 394-407

Carl Pacini, William Hillison and David Sinason

Strategy formulation framework for vocational education: integrating SWOT analysis, balanced scorecard, QFD methodology and MBNQA education criteria pp. 407-423

S.F. Lee, K.K. Lo, Ruth F. Leung and Andrew Sai On Ko

Environmental cost accounting and auditing pp. 424-431

Peter Letmathe and Roger K. Doost

Analytical review applications among large audit firms in Hong Kong pp. 431-438

Stella Cho and Albert Y. Lew

Volume 15, issue 7, 2000

Management accountants express a desire for change in the functioning of internal auditing pp. 331-337

Dale L. Flesher and Jeffrey S. Zanzig

Business excellence in entrepreneurship through motivation audit pp. 338-347

Peter Tan

Accounting control and performance measurement in a teamworking environment pp. 348-357

Kym Thorne and Malcolm Smith

Audit committees, Cadbury Code and audit fees: an empirical analysis of UK companies pp. 358-371

Andrew R. Goddard and Carol Masters

A demand audit of the insurance market in Singapore pp. 372-382

Clare Chow‐Chua and Geraldine Lim

Volume 15, issue 6, 2000

Developing internal audit competencies pp. 265-278

Spencer Pickett

Generic audit of management systems: fundamentals pp. 279-294

Stanislav Karapetrovic and Walter Willborn

Decision‐making differences between big six and non‐big six auditing firms: the implications for the internal audit function pp. 295-305

Asokan Anandarajan and Gary Kleinman

An experimental investigation of the effects of artificial intelligence systems on the training of novice auditors pp. 306-318

Nitaya Wongpinunwatana, Colin Ferguson and Paul Bowen

Volume 15, issue 5, 2000

Developing a model of customer defection in the Australian banking industry pp. 199-208

Ellie Trubik and Malcolm Smith

The implications of intellectual property law for the auditing and protection of national and international brands: Part III. Brands in Europe pp. 209-227

Matthew James Elsmore

Learning function and small business growth pp. 228-232

Yuli Zhang

Foreign currency hedge accounting: multi‐currency versus functional currency accounting pp. 232-246

Orapin Duangploy and Dahli Helmi

Using a computerised case study to teach computer auditing: the reasons, the approach and the student response pp. 247-252

Marlene Davies

Volume 15, issue 4, 2000

Auditing the cost effectiveness of radon mitigation in the workplace pp. 153-160

A.R. Denman, E.P. Harris, M.R. Hermann and Peter Phillips

The demand for external auditing: managerial share ownership, size, gearing and liquidity influences pp. 160-168

Venancio Tauringana and Steve Clarke

The implications of intellectual property law for the auditing and protection of national and international brands: Part II. Brands in the grey market pp. 169-181

Matthew James Elsmore

Internal auditors and a value‐added approach: the new business regime pp. 182-187

Giselle Bou‐Raad

Tenure and beyond: search for meaning pp. 187-191

Roger K. Doost

Volume 15, issue 3, 2000

The Swedish management audit: a precedent for performance and value for money audits pp. 85-97

Ashley Burrowes and Marie Persson

International and US standards: error and fraud pp. 97-107

Janet L. Colbert

The ethics of final year accountancy students: an international comparison pp. 108-115

Conor O’Leary and Derry Cotter

The implications of intellectual property law for the auditing and protection of national and international brands: Part I. Brands in cyberspace pp. 116-133

Matthew J. Elsmore

Corporate social performance reporting in Bangladesh pp. 133-142

Shahed Imam

Volume 15, issue 1/2, 2000

A radical scoring system for the European Foundation for Quality Management Business Excellence Model pp. 8-11

Mike Donnelly

Developing an internal auditing department balanced scorecard pp. 12-19

Douglas E. Ziegenfuss

Total relationship management (TRM) and total quality management (TQM) pp. 20-28

Mosad Zineldin

A quality roadmap of a restructured hospital pp. 29-41

Clare F.P. Chow‐Chua and Mark Goh

The Condor business process re‐engineering model pp. 42-46

Maria Vakola, Yacine Rezgui and Trevor Wood‐Harper

The financial effects of ISO 9000 registration for Danish companies pp. 47-52

Tord Häversjö

The new PRC securities law: quality control on the securities market in China pp. 53-59

Alex K.L. Lau

Emerging ISO 14000 environmental standards: a step‐by‐step implementation guide pp. 60-67

Zabihollah Rezaee and Rick Elam

Building balanced scorecard with SWOT analysis, and implementing “Sun Tzu’s The Art of Business Management Strategies” on QFD methodology pp. 68-76

S.F. Lee and Andrew Sai On Ko

Volume 14, issue 9, 1999

Personality issues and their impact on accounting and auditing pp. 453-460

Malcolm Smith

Auditing the cost‐effectiveness of radon mitigation in the workplace pp. 461-468

A.R. Denman, E.P. Harris, M.R. Hermann and Peter Phillips

Audit disaster futures: antidotes for the expectation gap? pp. 468-478

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

Implications of US Securities and Exchange Commission Rule #33‐7380 in the improvement of accounting students’ writing skills pp. 479-486

Alan Reinstein, Thomas R. Weirich and Donald A. Nellermoe

Computers and accounting: where do we go from here? pp. 487-488

Roger K. Doost

Volume 14, issue 8, 1999

Outsourcing implications for accounting practices pp. 387-395

Ahmad H. Juma’h and Douglas Wood

Local government internal auditors’ perceptions of the Audit Commission pp. 396-407

Mary Bowerman and Shirley Hawksworth

Audit independence in the UK – the state of the art pp. 408-438

Gerald Vinten

Advances in accounting and communication – a historical review pp. 438-441

Roger K. Doost

Volume 14, issue 7, 1999

Managing customer channel usage in the Australian banking sector pp. 329-338

Jason Ramsay and Malcolm Smith

Wu and Hahn’s control‐complexity/control‐point orientation for computer information system (CIS) audits: an empirical test in an electronic data interchange (EDI) environment pp. 339-350

Catherine Hardy and Robert Reeve

The internal auditor as fraud‐buster pp. 351-363

William Hillison, Carl Pacini and David Sinason

There are profits in your management control systems pp. 363-368

Eli Noy

Lessons for life: a way to complement what we teach pp. 368-372

Roger K. Doost

Volume 14, issue 6, 1999

Viewpoint: intrinsic value of higher education pp. 269-273

Roger K. Doost

The usefulness of off‐balance sheet variables as predictors of auditors’ going concern opinions: an empirical analysis pp. 273-285

Gary Kleinman and Asokan Anandarajan

Application of activity‐based costing: some case experiences pp. 286-293

A. Gunasekaran, H.B. Marri and Y.Y. Yusuf

The 5‐S auditing pp. 294-302

Samuel K.M. Ho

An alternate approach in implementing the 4th Directive – a territorial claim to financial reporting and auditing in Sweden pp. 302-307

Ashley Burrowes and John Nordström

Quality assurance in the social sector pp. 308-311

Tord Häversjö

Convergence auditing: the context of improved billing service – with reference to the experience of British Telecom pp. 312-317

Xu Yan and Douglas C. Pitt

Volume 14, issue 4/5, 1999

The Foreign Corrupt Practices Act: an international perspective pp. 161-261

Rocco R. Vanasco

Volume 14, issue 3, 1999

The missing links in accounting education pp. 93-115

Roger K. Doost

How they put the “con” in consulting pp. 115-118

Brian Bloch

A framework for the design and audit of an activity‐based costing system pp. 118-127

A. Gunasekaran

Fuzzy logic: application for audit risk and uncertainty pp. 127-137

George Thomas Friedlob and Lydia L.F. Schleifer

Survey on Deming’s TQM philosophies implementation in Hong Kong pp. 136-145

S.F. Lee, Paul Roberts, W.S. Lau and Ruth Leung

A view of corporate governance and control In Finland pp. 146-150

Ilona P. Halla

Volume 14, issue 1/2, 1999

Employee involvement in a total quality management programme: problems in Chinese firms in Hong Kong pp. 8-11

Randy K. Chiu

Confirmation of a four‐variable quality management model pp. 12-19

Carlos Noronha

Quality indicators in higher education ‐ comparing Hong Kong and China’s students pp. 20-27

Paula Y.K. Kwan and Paul W.K. Ng

Can winners be losers? The case of the Deming prize for quality and performance among large Japanese manufacturing firms pp. 28-35

Anthony L. Iaquinto

The experience of implementing ISO 9001 in a small university workshop pp. 36-39

Tat Y. Lee

ISO 9000 standards and TQM strategy ‐ business improvement tools for Polish companies pp. 40-43

Krystyna Lisiecka

Charting staff attitude along the journey towards getting ISO certification pp. 44-50

L.C. Koo, Fredrick K.C. Tao and Hannah Koo

Software tools for ISO 9000 certification pp. 51-57

Hareton K.N. Leung, Keith C.C. Chan and Connie Poon

Quality management of laboratory support services in tertiary institutions pp. 58-61

Vincent Y.F. Siu, Newman M.T. Lau and Albert C. Cheung

Assessment of quality management practice in the Republic of Kyrgyzstan pp. 62-66

Satya P. Chattopadhyay

The generic quality system of the Hong Kong coloration industry pp. 67-70

K. Chan, K.S. Wong, Y.K. Yip and Y.Y. Chan

Survey on total quality management implementation in Hong Kong pp. 71-74

S.F. Lee and Ruth Leung

Beyond ISO 9000 certification ‐ a China experience pp. 75-78

Gongxu Zhang

Survey on ISO 9000 quality management system implementation in Hong Kong pp. 79-88

S.F. Lee, Paul Roberts and W.S. Lau