Managerial Auditing Journal

1986 - 2024

Current editor(s): Professor Jie Zhou

From Emerald Group Publishing Limited
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Volume 13, issue 9, 1998

On ethical theory in auditing pp. 500-508

Lutz Preuss

The Glass‐Steagall Banking Act ‐ “its demise” pp. 509-514

Michael J. Laird

Re‐engineering the acquisition and payment process ‐ get the most from your integrated system software pp. 515-520

Kenton B. Walker

Auditors’ liability to third parties ‐ the door remains open pp. 521-524

Conor O′Leary

Volume 13, issue 8, 1998

The auditors’ review report pp. 448-544

Roger Hussey and Sarah Woolfe

Inherent risk and indicative factors: senior auditors’ perceptions pp. 455-464

Greg Shailer, Margo Wade, Roger Willett and Kim Len Yap

The impact of emerging information technology on auditing pp. 465-471

Zabihollah Rezaee and Alan Reinstein

Is the control environment related to financial reporting decisions? pp. 472-478

Jill M. D’Aquila

Financial accountability: a missing link in university financial reporting systems pp. 479-488

Roger K. Doost

Volume 13, issue 7, 1998

Flowcharting business processes: a new approach pp. 397-402

Kurt F. Reding, Richard L. Ratiiff and R. Rees Fullmer

The regulatory role of the Charity Commission pp. 403-410

Richard S. Lock

Customer profitability audit in the Australian banking sector pp. 411-418

Ann Hart and Malcolm Smith

Corporate governance: an international state of the art pp. 419-431

Gerald Vinten

Volume 13, issue 6, 1998

The evaluation of real options by managers: a potential aspect of the audit of management skills pp. 335-345

Sydney Howell and Axel J. Jägle

Accounting, auditing and regulating charities ‐ towards a theoretical underpinning pp. 346-355

Paul Palmer and Gerald Vinten

Using Benford’s law and neural networks as a review procedure pp. 356-366

Bruce Busta and Randy Weinberg

A signal detection theory approach to analyzing the efficiency and effectiveness of auditing to detect management fraud pp. 367-375

Khondkar E. Karim and Philip H. Siegel

Volume 13, issue 4/5, 1998

Diary of a control freak: the manager’s guide to internal control pp. 210-332

K.H. Spencer Pickett

Volume 13, issue 3, 1998

The expectation gap in auditing pp. 147-154

Hian Chye Koh and E‐Sah Woo

Creative accounting: the auditor effect pp. 155-158

Malcolm Smith

Harmonisation of government audits in the People’s Republic of China pp. 159-164

H. Gin Chong and Gerald Vinten

Research students’ training in accounting and finance: the case of “new universities” pp. 165-186

Zezhong Xiao and Venancio Tauringana

Volume 13, issue 2, 1998

Internationalization of public accounting: Chinese experience pp. 84-94

Z. Jun Lin

Auditing income tax self‐assessment: the hidden cost of compliance pp. 95-100

John L. Turner, Malcolm Smith and Bruce Gurd

Business process control for the twenty‐first century pp. 101-106

Richard L. Ratliff, Kurt F. Reding and R. Rees Fullmer

Mentoring among management advisory services professionals: an adaptive mechanism to cope with rapid corporate change pp. 107-116

John T. Rigsby, Philip H. Siegel and J. David Spiceland

Control, accounting and value‐for‐money implications of utility regulation: a literature review pp. 117-125

Stuart Cooper

Volume 13, issue 1, 1998

Fraud auditing pp. 4-71

Rocco R. Vanasco

Volume 12, issue 9, 1997

Developing internal auditing procedures in UK organizations using a benchmarking approach pp. 464-478

Jonathan Liu, Hong Seng Woo and Victor Boakye‐Bonsu

Forensic accounting education: insights from academicians and certified fraud examiner practitioners pp. 479-489

Zabihollah Rezaee and E. James Burton

Product costing continuum for managerial decisions pp. 490-497

Alan Reinstein and Mohammed E. Bayou

Auditor independence: an international perspective pp. 498-505

Rocco R. Vanasco, Clifford R. Skousen and L. Roger Santagato

Viewpoint: Ethical standards or accounting standards for developing countries: which one should come first? pp. 506-508

Roger K. Doost

Volume 12, issue 8, 1997

Progressive roles of the internal audit function: a case study of BTNI pp. 395-399

Sarah T. Meegan and Russell Simpson

A “live interactive” case: performing a mission achievement audit pp. 400-405

Lucia Peek and George Peek

Experience and the organization of auditors’ knowledge pp. 411-422

Charles E. Davis

Volume 12, issue 7, 1997

Transaction cost economics: a theory for internal audit? pp. 323-330

Gary Spraakman

A zero‐one programming model for internal audit planning pp. 331-335

Ramadan Hemaida

Critical thinking in accounting education: processes, skills and applications pp. 336-342

Alan Reinstein and Mohamed E. Bayou

Current status of accountant liability: audit practice impact pp. 343-353

Ron Colley, Madhuri S. Mulekar, Mark A. Segal, Ara G. Volkan and Richard Coarsey

Viewpoint: My sons and me and ABC costing pp. 354-357

Roger K. Doost

Volume 12, issue 6, 1997

Models for the regulation of UK company audit pp. 271-280

Ian P. Dewing and Peter O Russell

Audit committees: where do we go from here? pp. 281-284

Felix Pomeranz

Managerial auditors’ mixed cost forecasting assumption departure error estimates for litigation and professional liability risk reduction: the electronic security industry pp. 285-297

Avi Rushinek

Understanding changes in systems, accounting and auditing: the impact of EDI pp. 298-304

Bernard C. Williams, Keith L. Hood, Jui‐Chih Chen and Peter O Russell

Volume 12, issue 4/5, 1997

An overview of the experiences of Chinese industrialization strategies and development pp. 183-191

Lisa Li and Gerald Vinten

Performance audit in the service of internal audit pp. 192-195

Yan Jin’e and Li Dunjia

Unification of independence, authoritativeness and efficiency ‐ organizational form of internal audit pp. 196-199

Chen Weizhong and Sun Shourong

Development trends and future prospects of internal audit pp. 200-204

Wang Xiangdong

Development trends of internal auditing in China pp. 205-209

Zhuang Enyue

Internal audit under the socialist market economy system pp. 210-213

Cai Chuanbing

Due professional care of certified public accountants in the People’s Republic of China pp. 214-218

Xu Zhengdan, Xie Rong and Hu Chunyuan

Internal audit at Guangdong Nuclear Power Joint Venture Company Limited pp. 219-226

Tang Chi Cheung and Chen Qiang

Internal auditing work at Sino‐China Petrochemical Corporation (SINOPEC) pp. 227-234

Zhou Canling

The present situation and developing trends of Chinese internal auditing pp. 235-242

Jou JianWua

The developing trend and prospects of internal auditing pp. 243-246

Bao Guoming

On the functions and objectives of internal audit and their underlying conditions pp. 247-250

Cai Chun

Bank of China surveillance system design for internal audit pp. 251-257

Xu Zhi‐Di

Internal audit developments in the tobacco industry pp. 258-262

Zhang Fa

Economic accountability audit by internal auditing departments pp. 263-266

Zhang Fa

Volume 12, issue 3, 1997

Outsourcing: an operational auditing perspective pp. 116-122

Thomas A. Gavin and C. Michele Matherly

Analytical procedures for new and matured industries pp. 123-134

Teck Min Choo, Meng Keong Chua, Chee Boon Ong and Theong Hee Tan

The audit status of preliminary profit announcements pp. 135-141

Tony Beasley, Kevin Hapeshi and Roger Hussey

An extension of stakeholder theory research: developing surrogates for net organizational capital pp. 142-147

Mark E. Steadman and Ronald F. Green

Management audit as a service to public enterprise management: a study of management audit and the memorandum of understanding (MOU) system in India pp. 148-155

G.S. Batra

Volume 12, issue 2, 1997

Integrating internal control in MBA programmes using the COSO and CoCo models pp. 60-66

Irene M. Herremans

Internal auditors and the cognitive interview pp. 67-69

Sheila D. Foster and Janette W. Moody

The perceived benefits of certified internal auditor designation pp. 70-79

Patricia M. Myers and Audrey A. Gramling

The internal auditor and the critical thinking process: a closer look pp. 80-86

Mary Brady Greenawalt

Instrinsic value of higher education pp. 87-90

Roger K. Doost

What is the cost of running a university? An unresolved dilemma! pp. 91-93

Roger K. Doost

What is our university overhead cost anyway? pp. 94-97

Roger K. Doost

Faculty evaluation: an unresolved dilemma? pp. 98-104

Roger K. Doost

Why we need to use credit cards: a university experience pp. 105-106

Roger K. Doost

Will I be teaching next summer? The problem of class cancellations: is this a question of incremental costs? pp. 107-111

Roger K. Doost

Volume 12, issue 1, 1997

The other audit risk: the impact of false rejection on audit planning pp. 4-8

A.D. Woodhead

Self‐assessment and the tax audit lottery: the Australian experience pp. 9-15

Rex Marshall, Malcolm Smith and Robert W. Armstrong

Management accounting in Singapore ‐ well in place? pp. 16-18

B.C. Ghosh and Yoke‐Kai Chan

Behavioural aspects of internal auditing “revisited” pp. 23-27

Mort Dittenhofer

Viewpoint: is there a secret to their success? pp. 28-30

Roger K. Doost

Viewpoint: code of ethics or no code of ethics ‐ a university experience pp. 31-34

Roger K. Doost