Managerial Auditing Journal

1986 - 2024

Current editor(s): Professor Jie Zhou

From Emerald Group Publishing Limited
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Auditor independence: an international perspective pp. 4-48: Rocco R. Vanasco
State and local government fraud survey for 1995 pp. 50-55: Douglas E. Ziegenfuss
Viewpoint: how organizations should manage expense accounts pp. 56-58: Peter E. Hansen and Brian H. Kleiner

Corporate performance operates in three dimensions pp. 4-13: David E.A. Crowther
Cost allocation: what purpose does it serve? pp. 14-22: Roger K. Doost
Human resource auditing as a tool of human resource valuation: interface and emerging practices pp. 23-30: G.S. Batra
International and US standards ‐ audit risk and materiality pp. 31-35: Janet L. Colbert
How to measure an organization’s intellectual capital pp. 36-39: George Robinson and Brian H. Kleiner

2020 vision pp. 3-11: David Lewington
Input, output, outcome: simply a change in orientation pp. 12-15: Roger K. Doost
Putting the asset value of skills on the balance sheet pp. 16-20: Kieran Sheedy‐Gohil
Order effects and the extent of substantive testing pp. 21-27: Herbert L. Jensen, Albert Y. Lew and Mike M.K. Chan
Making a career in internal audit pp. 28-42: Jennifer A. Burridge and Alyson Thomas
Viewpoint: internal auditing in Slovenia pp. 43-44: Metka Turk

Regulatory audit functions and auditor‐contractor relationships pp. 4-10: Nasrollah Ahadiat and Keith Ehrenreich
Internal audit in charities: a revolution still awaited pp. 11-17: Paul Palmer
An empirical examination of the influence of the “new” US audit report and fraud red‐flags on perceptions of auditor culpability pp. 18-30: Dan C. Kneer, Philip M.J. Reckers and Marianne M. Jennings
Privatization: audit opportunity pp. 31-35: Felix Pomeranz
Factors influencing compliance with GAAS reporting standards on private sector engagements pp. 36-41: Barry J. Bryan
Coping with one’s boss: showing loyalty to your boss pp. 42-44: Jay T. Knippen and Jay Thad B. Green

The internal auditor and the critical thinking process pp. 5-13: Lydia L.F. Schleifer and Mary Brady Greenawalt
An examination of internal auditing programmes at IIA endorsed schools pp. 14-20: Mortimer A. Dittenhofer, James H. Scheiner and Thomas A. Gavin
Teaching professional ethics using student‐produced video scenarios pp. 21-24: Douglas E. Ziegenfuss
A mock operational audit based on library research pp. 25-27: Raymond J. Clay
Internal audit education: exploring professional competence pp. 28-36: Trevor Hassall, Alex Dunlop and Sarah Lewis
Creation, imagination, and business: is there a link? pp. 37-40: Roger K. Doost
Image of auditing as a field of study and a career among college students pp. 41-44: Ugur Yavas and Noyan Arsan

New vistas in reducing the conflicts between tourism and the environment: an environmental audit approach pp. 3-10: G.S. Batra and Narinder Kaur
Internal audit reports: keeping them on target pp. 11-20: David Walker
Game theory and strategic auditing: part I ‐ introduction pp. 21-25: Chak‐Tong Chau
Game theory and strategic auditing: part II ‐ advanced applications pp. 26-31: Chak‐Tong Chau
Control triggers: a control concept come of age pp. 32-38: Irvin T. Nelson and Richard L. Ratliff
Coping with one’s boss: how to receive feedback pp. 39-41: Jay T. Knippen and Thad B. Green
Viewpoint: using the benefits of hindsight ‐ the role of post‐project analysis pp. 42-46: Arnold Kransdorff

Industry type: a factor in materiality judgements and risk assessments pp. 4-10: Takiah M. Iskandar
Qualitative characteristics in accounting disclosures: a desirability trade‐off pp. 11-16: Malcolm Smith
Audit technology structures’ effect on probabilistic judgement pp. 17-24: Richard G. Schroeder, Alan Reinstein and Bill N. Schwartz
Audit fee determinants: the plural nature of risk pp. 25-40: C.A. Jubb, K.A. Houghton and S. Butterworth
An empirical analysis of fraud detection likelihood pp. 41-46: Glen D. Moyes and Iftekhar Hasan
Coping with one’s boss: how to help your boss make better decisions pp. 47-48: Jay T. Knippen

Stakeholder group interest in the new manufacturing environment pp. 4-9: Mark Steadman, Tom Albright and Kimberly Dunn
Gender differences in the perception of the work environment within large international accounting firms pp. 10-19: Timothy J. Fogarty
Internal auditing in a multicultural environment: the Saudi Arabia experience pp. 20-27: Bruce M. Woodworth and Kamal E. Said
Testing for bias in the audit committee pp. 28-35: Alan Reinstein and Thomas R. Weirich
Dynamics of social auditing in corporate enterprises: a study of the Indian corporate sector pp. 36-45: G.S. Batra
Coping with one’s boss: how to get your boss to stop checking on you pp. 46-48: Jay T. Knippen and Thad B. Green

Improving the due professional care standard pp. 7-13: W.W. Ecton, Melvin Houston and Alan Reinstein
Performance audits: could they become mandatory for public companies? pp. 14-18: Conor O’Leary
Prototyping for effective data management pp. 19-22: Shane Dikolli and Malcolm Smith
Benchmarking ‐ a comparison of internal audit in Australia, Malaysia and Hong Kong pp. 23-29: Barry J. Cooper, Philomena Leung and Clive M.H. Mathews
Improving the quality of internal audit functions through total quality management pp. 30-34: Zabihollah Rezaee
From the foundations upwards: evaluating business performance pp. 35-47: David Crowther