Managerial Auditing Journal

1986 - 2024

Current editor(s): Professor Jie Zhou

From Emerald Group Publishing Limited
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Volume 24, issue 9, 2009

A summary of the global Common Body of Knowledge 2006 (CBOK) study in internal auditing pp. 813-834

Priscilla Burnaby and Susan Hass

Usage of Internal Auditing Standards by companies in the United States and select European countries pp. 835-860

Priscilla A. Burnaby, Mohammad Abdolmohammadi, Susan Hass, Gerrit Sarens and Marco Allegrini

Internal audit – an Asia‐Pacific profile and the level of compliance with Internal Auditing Standards pp. 861-882

Philomena Leung and Barry J. Cooper

Usage of Internal Auditing Standards and internal auditing activities in South Africa and all respondents pp. 883-898

Marinda Marais, Priscilla A. Burnaby, Susan Hass, Elmarie Sadler and Houdini Fourie

Commitment to independence by internal auditors: the effects of role ambiguity and role conflict pp. 899-925

Zaini Ahmad and Dennis Taylor

Volume 24, issue 8, 2009

Auditors' internal control opinions: do they influence judgments about investments? pp. 709-723

Arnold Schneider

The effect of goals on auditors' judgments and their perceptions of and conformity to other auditors' judgments pp. 724-742

Stephen K. Asare and Anna M. Cianci

The Sarbanes‐Oxley Act of 2002: what impact has it had on small business firms? pp. 743-766

Stuart Michelson, Jud Stryker and Betty Thorne

Shareholder rights, corporate governance and earnings quality pp. 767-791

Wei Jiang and Asokan Anandarajan

Advancement to partnership in public accounting firms in Hong Kong pp. 792-805

Philip Law

Volume 24, issue 7, 2009

Auditor tenure, auditor specialization, and information asymmetry pp. 600-623

Ali R. Almutairi, Kimberly A. Dunn and Terrance Skantz

Audit committee characteristics in financially distressed and non‐distressed companies pp. 624-638

Mohd Mohid Rahmat, Takiah Mohd Iskandar and Norman Mohd Saleh

Culture and corporate voluntary reporting pp. 639-667

Monir Zaman Mir, Bikram Chatterjee and Abu Shiraz Rahaman

UAE corporations‐specific characteristics and level of risk disclosure pp. 668-687

Mostafa Kamal Hassan

Corporate governance, disclosure and foreign share ownership on the Ghana Stock Exchange pp. 688-703

Godfred A. Bokpin and Zangina Isshaq

Volume 24, issue 6, 2009

Strategy, control activities, monitoring and effectiveness pp. 500-522

Adebayo Agbejule and Annukka Jokipii

The association between auditor quality and human capital pp. 523-541

Yu‐Shu Cheng, Yi‐Pei Liu and Chu‐Yang Chien

Initial online trust formation: the role of company location and web assurance pp. 542-563

Richard Fisher and S. Zoe Chu

The audit expectations gap and the role of audit education: the case of an emerging economy pp. 564-583

Javed Siddiqui, Taslima Nasreen and Aklema Choudhury‐Lema

Sarbanes‐Oxley section 404 compliance pp. 584-598

Hua‐Wei Huang

Volume 24, issue 5, 2009

Measuring audit quality in an era of change pp. 400-422

Angus Duff

An analysis of graphic disclosure in annual reports: the case of Turkey pp. 423-444

Ali Uyar

Disclosure and dividend signalling when sustained earnings growth declines pp. 445-454

Khaled Hussainey and Jinan Aal‐Eisa

The effect of performance feedback and client importance on auditors' self‐ and public‐focused ethical judgments pp. 455-474

Anna M. Cianci and James Lloyd Bierstaker

Audit committees: voluntary formation by ASX non‐top 500 pp. 475-493

Li (Glenda) Chen, Alan Kilgore and Renee Radich

Volume 24, issue 4, 2009

Corporate governance, firm characteristics and risk management committee formation in Australian companies pp. 316-339

Nava Subramaniam, Lisa McManus and Jiani Zhang

The impact of audit quality on earnings predictability pp. 340-351

Khaled Hussainey

Paradigm shift in information systems auditing pp. 352-367

Munir Majdalawieh and Issam Zaghloul

The role of audit committees in managing relationships with external auditors after SOX pp. 368-397

Rani Hoitash and Udi Hoitash

Volume 24, issue 3, 2009

Information intensity, control deficiency risk, and materiality pp. 220-232

Akhilesh Chandra and Thomas G. Calderon

The determinants of corporate performance pp. 233-247

Lee Shin‐Ping and Chuang Tsung‐Hsien

The value relevance of financial statements and their impact on stock prices pp. 248-265

Panagiotis E. Dimitropoulos and Dimitrios Asteriou

Investors' use of corporate reports in Bahrain pp. 266-289

Jasim Al‐Ajmi

The association between insider trading surrounding going concern audit opinions and future bankruptcy pp. 290-312

Jonathan Stanley, F. Todd De Zoort and Gary Taylor

Volume 24, issue 2, 2009

The future of the external audit function pp. 104-113

Ian Fraser and Chris Pong

Crunch time for bank audits? Questions of practice and the scope for dialogue pp. 114-134

Margaret Woods, Christopher Humphrey, Kevin Dowd and Yu‐Lin Liu

The audit crunch: reforming auditing pp. 135-155

Prem Sikka, Steven Filling and Pik Liew

The audit trinity: the key to securing corporate accountability pp. 156-182

Brenda A. Porter

Restoring trust in auditing: ethical discernment and the Adelphia scandal pp. 183-203

Kristine Barlaup, Hanne Iren Drønen and Iris Stuart

Travelling audit's fault lines: a new architecture for auditing standards pp. 204-215

David J. Hatherly

Volume 24, issue 1, 2009

Establishing a baseline for assessing the frequency of auditors' comments concerning perceived client integrity pp. 4-21

Richard A. Bernardi

A comparison of auditor and non‐auditor performance evaluations pp. 22-38

Steve Buchheit, William R. Pasewark and Jerry R. Strawser

Risk reporting pp. 39-57

Azlan Amran, Abdul Manaf Rosli Bin and Bin Che Haat Mohd Hassan

Earnings management practices from the perspective of external and internal auditors pp. 58-80

Ahmed A. Al‐khabash and Ali A. Al‐Thuneibat

Management accounting practices in the Greek hospitality industry pp. 81-98

Odysseas Pavlatos and Ioannis Paggios

Volume 23, issue 9, 2008

Are boards and institutional investors active monitors? Evidence from CEO dismissal pp. 862-872

Annita Florou and Peter Pope

Japanese culture and budgeting pp. 873-899

Cassandra Seow‐Ling Yee, Setsuo Otsuka, Kieran James and Jenny Kwai‐Sim Leung

Diffusion of innovation and business size: a longitudinal study of PACIA pp. 900-916

Davood Askarany and Malcolm Smith

An empirical comparison of non‐Big 4 and Big 4 auditors' perceptions of auditor independence pp. 917-934

Philip Law

Changes in the importance of topics in auditing education: 2000‐2005 pp. 935-959

Jack Armitage

Volume 23, issue 8, 2008

Does repetition impair auditors' judgments? pp. 724-743

Wendy Green

Corporate governance, transparency and performance of Malaysian companies pp. 744-778

Mohd Hassan Che Haat, Rashidah Abdul Rahman and Sakthi Mahenthiran

Continuous online auditing as a response to the Sarbanes‐Oxley Act pp. 779-802

El‐Hussein E. El‐Masry and Jacqueline L. Reck

The effect of IT controls on financial reporting pp. 803-823

Gerry H. Grant, Karen C. Miller and Fatima Alali

The impact of harmonisation by the International Federation of Accountants pp. 824-859

Hamadi Fakhfakh, Mondher Fakhfakh and María Consuelo Pucheta‐Martínez

Volume 23, issue 7, 2008

Impact of the IFRS and US‐GAAP on economic‐financial indicators pp. 632-649

Ilse Maria Beuren, Nelson Hein and Roberto Carlos Klann

Fraudulent financial reporting detection and business failure prediction models: a comparison pp. 650-662

Fen‐May Liou

Internationalising auditing standards: stakeholder views on Australia's strategic directions pp. 663-684

Steven Dellaportas, P.W. Senarath Yapa and Sivakaran Sivanantham

The pricing of audit services: evidence from Kuwait pp. 685-696

Meshari O. Al‐Harshani

Auditors general's universe revisited pp. 697-720

Danielle Morin

Volume 23, issue 6, 2008

The impracticality of an international “one size fits all” corporate governance code of best practice pp. 532-544

Marlene Davies and Bernadette Schlitzer

The independent director on the board of company directors pp. 545-566

Margaret McCabe and Margaret Nowak

Value‐added role of internal audit: an Ethiopian case study pp. 567-595

Dessalegn Getie Mihret and Getachew Zemenu Woldeyohannis

Financial information systems service providers and the internal control report pp. 596-608

Albert L. Nagy

The current status of environmental reporting by Indian companies pp. 609-629

Bikram Chatterjee and Monir Zaman Mir

Volume 23, issue 5, 2008

Mandatory audit firm rotation and audit quality pp. 420-437

Andrew B. Jackson, Michael Moldrich and Peter Roebuck

Information technology and its implications for internal auditing pp. 438-466

Ahmad A. Abu‐Musa

The development of accounting regulations in Egypt pp. 467-484

Mostafa Kamal Hassan

Performance parameters interrelations from a balanced scorecard perspective pp. 485-503

Sandra Cohen, Dimitris Thiraios and Myrto Kandilorou

Confucian culture and whistle‐blowing by professional accountants: an exploratory study pp. 504-526

Dennis Hwang, Blair Staley, Ying Te Chen and Jyh‐Shan Lan

Volume 23, issue 4, 2008

Impact of the Sarbanes‐Oxley Act upon management: a behavioural discussion pp. 313-327

Colin Linsley and Christine Linsley

Psychological bonds and their impact on behavioral loyalty in auditor‐client relationships pp. 328-344

Sven Kuenzel and Ewa Krolikowska

Novice and expert judgment in the presence of going concern uncertainty pp. 345-366

Asokan Anandarajan, Gary Kleinman and Dan Palmon

Earnings management in China: an exploratory study pp. 367-385

Carlos Noronha, Yun Zeng and Gerald Vinten

The impact of government and foreign affiliate influence on corporate social reporting pp. 386-404

Azlan Amran and S. Susela Devi

Budgetary fairness and governmental program heads' turnover intention pp. 405-417

A. Blair Staley and Nace R. Magner

Volume 23, issue 3, 2008

Market‐orientated accounting: information for product‐level decisions pp. 225-239

Robert Inglis and Robert Clift

Life cycle costing: a review of published case studies pp. 240-261

Eric Korpi and Timo Ala‐Risku

To what extent does internal control effectiveness increase the value of internal evidence? pp. 262-282

Diane Janvrin

Auditing students’ professional commitment and anticipatory socialization and their relationship to whistleblowing pp. 283-294

Rafik Elias

SFAS No. 123R: the controversy and its economic consequences pp. 295-306

Richard Schroeder and David A. Schauer

Volume 23, issue 2, 2008

Quality of internal control procedures pp. 104-124

Kirsty Rae and Nava Subramaniam

Non‐audit service fees, auditor characteristics and earnings restatements pp. 125-141

Deborah Bloomfield and Joshua Shackman

The influence of the auditor's report on investors' evaluations after the Sarbanes‐Oxley Act pp. 142-160

Sandra Waller Shelton and O. Ray Whittington

The effect of audit partner tenure on client managers' accounting discretion pp. 161-186

Neil Fargher, Ho‐Young Lee and Vivek Mande

The effectiveness of management accounting systems pp. 187-219

Teerooven Soobaroyen and Bhagtaraj Poorundersing

Volume 23, issue 1, 2008

Determinants of client‐initiated and auditor‐initiated auditor changes pp. 4-25

Thomas G. Calderon and Emeka Ofobike

Factors affecting auditors' utilization of evidential cues pp. 26-50

El‐Hussein E. El‐Masry and Kathryn A. Hansen

Going concern modifications, CPA firm size, and the Enron effect pp. 51-67

George E. Nogler

Financial reporting by New Zealand charities: finding a way forward pp. 68-83

Keith Hooper, Rowena Sinclair, Doris Hui and Kelvin Mataira

The effect of qualified auditors' opinions on share prices: evidence from Jordan pp. 84-101

Ali A. Al‐Thuneibat, Basheer Ahmad Khamees and Nedal A. Al‐Fayoumi