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Privatization: audit opportunity
Pomeranz, Felix - In: Managerial Auditing Journal 11 (1996) 6, pp. 31-35
The current wave of privatization, abroad more aptly referred to as denationalization, has achieved decidedly mixed results. Performance shortfalls have been fostered by operational weaknesses in the nature of the denationalization process, and by structural deficiencies which impede the...
Persistent link: https://www.econbiz.de/10014929534
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Outsourcing: an operational auditing perspective
Gavin, Thomas A.; Michele Matherly, C. - In: Managerial Auditing Journal 12 (1997) 3, pp. 116-122
Examines the general issues that need to be considered when planning outsourcing. Also provides a framework that can be … used for analysing the costs that bear on the outsourcing decision. Encourages examining the area, function, or process … organization as well as between the entity considering the outsourcing and the possible providers of that service. The decision …
Persistent link: https://www.econbiz.de/10014929567
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Management Training and Development Expenditures
Craven, B.M.; McNulty, M.B. - In: Managerial Auditing Journal 9 (1994) 6, pp. 3-9
Proposes that far more attention needs to be given to the evaluation of managerial training and development …
Persistent link: https://www.econbiz.de/10014929442
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A practical model to audit risk assessment in a health‐care setting
Hemaida, Ramadan - In: Managerial Auditing Journal 10 (1995) 5, pp. 37-41
audit areas emanates from a risk assessment process. Uses a multifactor evaluation technique for the development of a risk …
Persistent link: https://www.econbiz.de/10014929481
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Auditors’, bankers’ and insolvency practitioners’ “going‐concern” opinion logit model
Constantinides, Sylvia - In: Managerial Auditing Journal 17 (2002) 8, pp. 487-501
“Going‐concern” opinions are judgemental and therefore fraught with numerous problems. The inability to establish the “correctness” or otherwise of the “going‐concern” opinion decision has also been puzzling practitioners throughout the years. Exploratory interviews revealed that...
Persistent link: https://www.econbiz.de/10014928755
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Effectiveness of bank audit in Bangladesh
Siddiqui, Javed; Podder, Jyotirmoy - In: Managerial Auditing Journal 17 (2002) 8, pp. 502-510
The study examines the effectiveness of financial audit of banking companies operating within Bangladesh. The scope of bank audit has also been examined. The audited financial statements of 14 sample banking companies have been considered. The study identifies seven sample companies that have...
Persistent link: https://www.econbiz.de/10014928756
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Stock market reaction to auditor opinions – Italian evidence
Ianniello, Giuseppe; Galloppo, Giuseppe - In: Managerial Auditing Journal 30 (2015) 6/7, pp. 610-632
Purpose – The purpose of this paper is to examine investor reactions to auditor opinions containing qualifications or an emphasis of matter paragraph related to going concern uncertainty or financial distress. In particular, abnormal returns are analyzed around audit report dates....
Persistent link: https://www.econbiz.de/10014930051
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The internal audit function: Perceptions of internal audit roles, effectiveness and evaluation
Soh, Dominic S.B.; Martinov-Bennie, Nonna - In: Managerial Auditing Journal 26 (2011) July, pp. 605-622
evaluation practices of IA are also examined. Design/methodology/approach – Semi-structured interviews were utilised to elicit … its design, measurement and evaluation. Findings – The results of the study suggest significant expansion and refocus of … the role of IA and perceptions of its effectiveness. However, the findings also suggest that performance evaluation …
Persistent link: https://www.econbiz.de/10009320921
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Examining the adoption of computer-assisted audit tools and techniques: Cases of generalized audit software use by internal auditors
Mahzan, Nurmazilah; Lymer, Andy - In: Managerial Auditing Journal 29 (2014), pp. 327-349
Purpose –The use of computer-assisted audit techniques and tools (CAATTs) is a part of many professionally recommended audit procedures. This paper aims to argue that obtaining a better understanding of the factors underlying successful CAATTs adoptions would be helpful to aid wider...
Persistent link: https://www.econbiz.de/10010795404
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A new vision for internal audit
Chambers, Andrew D.; Odar, Marjan - In: Managerial Auditing Journal 30 (2015), pp. 34-55
Purpose –The purpose of this paper is to explore how internal auditing may recover from being one of the corporate governance gatekeepers that failed to prevent the global financial crisis. Design/methodology/approach –This paper draws on the theory of professions and provides a brief...
Persistent link: https://www.econbiz.de/10011106719