Managerial Auditing Journal

1986 - 2024

Current editor(s): Professor Jie Zhou

From Emerald Group Publishing Limited
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Volume 10, issue 9, 1995

The influence of the German Federal Court of Audit (FCA) on policy decisions pp. 5-12

Hedda Czasche‐Meseke

Anchor and adjustment heuristic effect on audit judgement pp. 13-21

Anthony H. Presutti

The moderating effects of cognitive style and recency effects on the auditors′ belief revision process pp. 22-28

Mike M.K. Chan

Accounting software evaluation: hardware, audit trails, backup, error recovery and security pp. 29-37

Avi Rushinek and Sara F. Rushinek

Volume 10, issue 8, 1995

America′s economic future and the environment pp. 3-14

Douglas Trevor Kuzmiak

Environmental audit: theory and practices pp. 15-26

Josephine Maltby

Corporate governance and accountability for environmental concerns pp. 27-33

Zabihollah Rezaee, Joseph Z. Szendi and Rajesh Aggarwal

Developments in environmental auditing pp. 34-39

Ruth Hillary

Environmental accounting and auditing pp. 40-51

Mort Dittenhofer

Advising your clients about environmental accounting issues pp. 52-55

Mark E. Steadman, Ronald F. Green and Thomas W. Zimmerer

Volume 10, issue 7, 1995

Customer profitability analysis pp. 3-7

Malcolm Smith and Shane Dikolli

Pricing complexities in the pharmaceutical industry pp. 8-16

Karen S. Cravens and Hubert D. Glover

A factor‐analytic approach profiling job selection differences of male and female accountants pp. 17-24

Mohammad Ahmadi, Marilyn M. Helms and Patricia Nodoushani

The evaluation and audit of management information systems pp. 25-32

Paul Collier and Rob Dixon

Volume 10, issue 6, 1995

What the COSO report means for internal auditors pp. 5-9

Zabihollah Rezaee

The role of audit committees in UK universities pp. 10-16

Ian P. Dewing and Bernard C. Williams

Reporting on the entity′s control structure pp. 17-48

Rocco R. Vanasco, Clifford R. Skousen and Curtis C. Verschoor

Volume 10, issue 5, 1995

Changing the model for prevention and detection of fraud pp. 3-9

Hubert D. Glover and June Y. Aono

Can computer security really make a difference? pp. 10-15

Craig S. Hannaford

Insider trading pp. 16-26

Michael J. Laird

Auditors′ reporting decisions for accounting estimates pp. 27-36

Steven Kaplan and Philip M.J. Reckers

A practical model to audit risk assessment in a health‐care setting pp. 37-41

Ramadan Hemaida

Volume 10, issue 4, 1995

The state of the art in internal auditing risk assessment techniques pp. 3-11

Douglas E. Ziegenfuss

Health care internal auditing pp. 12-22

Thomas A. Gavin, Barry J. Cooper, Philomena Leung, Gerald H. Lander and Alan Reinstein

The impact of uncertainty and monitoring by the board of directors on incentive system design pp. 23-34

Paul Munter and Leslie Kren

Ethics and the internal auditor phase II pp. 35-43

Mort Dittenhofer and John Sennetti

Achieving audit uniformity out of diversity pp. 44-48

Mike M.K. Chan

Volume 10, issue 3, 1995

Implementing accounting education change pp. 3-7

Mark E. Steadman and Ronald F. Green

Recruiting college students for entry‐level positions pp. 8-14

Jane E. Campbell and Glenn E. Sumners

Teach the process, not the content pp. 15-18

Dennis Wilson

Operational auditing education pp. 19-22

John J. Fernandes, Margaret L. Poposky and Linda L. Savage

The “Roundtable” in the classroom pp. 23-25

James R. Crockett and M.J. Albin

Operationalizing the operational audit course pp. 26-30

Mary Brady Greenawalt

Internal auditing education pp. 31-36

Sheila D. Foster and Mary Brady Greenawalt

Volume 10, issue 2, 1995

How to improve business writing skills pp. 3-6

Warren A. Smith and Brian H. Kleiner

Forecasting sales, expenses and stock market values by quarterly financial statement ratio analysis pp. 7-33

Avi Rushinek and Sara F. Rushinek

The transformation of internal auditing pp. 34-37

David McNamee and Thomas McNamee

A risk‐driven approach to the internal audit pp. 38-44

Janet L. Colbert and C. Wayne Alderman

Volume 10, issue 1, 1995

Auditing: is there a need for great new ideas? pp. 4-6

Art Cornwell

The IT strategy audit pp. 7-16

Wendy Currie

Post‐completion audits: avoiding the pitfalls pp. 17-24

Charles W. Neale

The use of computer modelling and simulation in the audit process pp. 25-30

Nicholas M. Zacchea

Total quality management and the internal audit: empirical evidence pp. 31-36

Lindsay C. Hawkes and Michael B. Adams

Volume 9, issue 8, 1994

Optimizing the Value of Performance Appraisals pp. 3-7

Irmgard Schweiger and Glenn E. Sumners

Agency Theory and the Internal Audit pp. 8-12

Michael B. Adams

Strategy for the Internal Audit Engagement pp. 13-17

Mort Dittenhofer

The Audit Committee: An International Perspective pp. 18-42

Rocco R. Vanasco

Volume 9, issue 7, 1994

Audit Fees pp. 3-11

Iain Gerrard, Keith Houghton and David Woodliff

Public Accounting Work Experience pp. 12-20

Timothy J. Fogarty

Management′s Report on Internal Control, and the Accountant′s Response pp. 21-28

C. Richard Aldridge and Janet L. Colbert

The External Auditor′s Consideration of the Internal Audit Function pp. 29-36

Alan Reinstein, Gerald H. Lander and Thomas A. Gavin

Volume 9, issue 6, 1994

Management Training and Development Expenditures pp. 3-9

B.M. Craven and M.B. McNulty

Auditing Personnel pp. 10-16

Emma Grundy, Paul Collier and Barry Spaul

Time Budget Pressure and Filtering of Time Practices in Internal Auditing pp. 17-25

Ali N. Azad

Developing Executive Compensation Programmes pp. 26-30

James A. Kuhns and Lawrence B. Sawyer

Effective Stress Management pp. 31-34

Steven B. Donovan and Brian H. Kleiner

Volume 9, issue 5, 1994

Analytical Procedures for Management Accountants and Auditors pp. 3-7

Janet L. Colbert

Local Area Networks pp. 8-15

Dan Kinne

Investors′ Prior Expectations of Audit Opinions pp. 16-28

Teck‐Min Choo

Special Projects by Internal Auditors pp. 24-30

Richard L. Ratliff, James W. Brackner and Steven H. Hanks

Third Party Liability pp. 31-36

Barry J. Cooper and Mei Ling Barkoczy

Volume 9, issue 4, 1994

Internal Quality Management Auditing:An Examination pp. 3-10

J.M. Askey and B.G. Dale

Total Quality Management: Implications for Internal Audit pp. 11-18

Lindsay C. Hawkes and Michael B. Adams

Benchmarking in Practice: Some Australian Evidence pp. 19-22

Malcolm Smith

The Role of the Quality Assurance Professional in Determining Quality Costs pp. 23-32

William Keogh

Volume 9, issue 3, 1994

White‐collar Computer Crimes pp. 3-12

Nazik S. Roufaiel and Vernon Dorweiler

Internal Audit: An Australian Profile pp. 13-19

Barry J. Cooper, Philomena Leung and Clive Mathews

Integrating Neurocomputing and Auditing Expertise pp. 20-26

Rebecca Chung‐Fern Wu

A Comparison of Client Characteristics by Auditor Attributes pp. 27-36

Karen S. Cravens, James C. Flagg and Hubert D. Glover

Volume 9, issue 2, 1994

Student‐written Case Studies: The Benefits to the Internal Audit Curriculum pp. 3-7

Mary Brady Greenawalt

Importance of the 150‐hour Education Requirement for Internal Auditors pp. 8-11

Zabihollah Rezaee

Operational Auditing in US Colleges and Universities pp. 12-19

Ali N. Azad

Preparing Tomorrow’s Internal Auditor pp. 20-23

John J. Fernandes

CIA Exam Strategy: Planning, Preparation and Test‐taking Techniques pp. 24-31

Kimberley A. Klass and Glenn E. Sumners

University‐based Lifelong Continued Professional Development (CPD) for Internal Auditors pp. 32-36

E. James Burton and Zabihollah Rezaee

Volume 9, issue 1, 1994

Do Internal Auditors and Management Accountants Have Different Ethical Philosophies pp. 4-11

Douglas E. Ziegenfuss, Anusorn Singhapakdi and Otto B. Martinson

The IIA Code of Ethics: An International Perspective pp. 12-22

Rocco R. Vanasco

Ethical Perceptions of CPAs pp. 23-28

Don W. Finn, Paul Munter and Thomas E McCaslin

The Social Audit and Ethics pp. 29-33

Samuel M. Natale and Joseph W. Ford

Professional Values and the Ethical Perceptions of Internal Auditors pp. 34-44

Douglas E. Ziegenfuss and Anusorn Singhapakdi