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An examination of the relationship between internal and external audit in the Saudi Arabian corporate sector
Al‐Twaijry, Abdulrahman A.M.; Brierley, John A.; … - In: Managerial Auditing Journal 19 (2004) 7, pp. 929-944
quality. The extent of reliance by the external auditor on the work of the internal auditor varied with the quality of the …
Persistent link: https://www.econbiz.de/10014928900
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An improved process model for internal auditing
Elliott, Michael; Dawson, Ray; Edwards, Janet - In: Managerial Auditing Journal 22 (2007) 6, pp. 552-565
Purpose – To investigate and understand the reasons why internal auditing is often perceived to not add value. This paper describes the development of a new process model and approach that will improve the actual and perceived value of auditing. Design/methodology/approach – Process...
Persistent link: https://www.econbiz.de/10014929076
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Current accounting investigations: effect on Big 5 market shares
Comunale, Christie L.; Sexton, Thomas R. - In: Managerial Auditing Journal 18 (2003) 6/7, pp. 569-576
Arthur Andersen’s conviction and its decision not to audit public firms will transform the Big 5 into the Big 4. Meanwhile, other Big 4 firms face investigations that threaten their future market shares. The article compares the observed post‐scandal shifts in market share with those...
Persistent link: https://www.econbiz.de/10014928816
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Arthur Andersen and the capital punishment debate
Amlie, Thomas T.; Mitschow, Mark C. - In: Managerial Auditing Journal 19 (2004) 9, pp. 1160-1172
accounting firms. It analyzes the termination of US public accounting firm Arthur Andersen using arguments developed in the … capital punishment debate and develops a paradigm for examining future actions against public accounting firms. The authors … assessing future disciplinary actions against public accounting firms. The “death penalty”, as applied to Arthur Andersen, was …
Persistent link: https://www.econbiz.de/10014928916
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Auditor independence: an international perspective
Vanasco, Rocco R.; Skousen, Clifford R.; Roger Santagato, L. - In: Managerial Auditing Journal 12 (1997) 9, pp. 498-505
. Governments of several countries had implemented professional audit standards sanctioned by their professional accounting …
Persistent link: https://www.econbiz.de/10014929603
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An analysis of recent accounting and auditing failures in the United States on US accounting and auditing in China
Hwang, Dennis B.K.; Blair Staley, A. - In: Managerial Auditing Journal 20 (2005) 3, pp. 227-234
Purpose – Seeks to analyze the impact of recent accounting and auditing failures in the USA on US accounting and … dominate all business and social activities in Chinese societies. Design/methodology/approach – Examines Chinese culture and … uses historical precedents and parallels with Japanese culture to predict potential accounting and auditing problems …
Persistent link: https://www.econbiz.de/10014928936
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Citation “snapshot” of three leading international auditing journals
McKee, Thomas E. - In: Managerial Auditing Journal 25 (2010) September, pp. 724-733
Purpose – This paper aims to examine the “impact” of three leading international auditing journals via citation analysis. Design/methodology/approach – A Google Scholar citation analysis was conducted for the period 2001-2006 for Auditing: A Journal of Practice & Theory, Managerial...
Persistent link: https://www.econbiz.de/10009319195
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The effects of task complexity and skill on over/under-estimation of internal control
Mascha, Maureen Francis; Miller, Cathleen L. - In: Managerial Auditing Journal 25 (2010) September, pp. 734-755
Purpose – Using Bonner's model, this paper aims to examine the effects of skill level and the two task complexity dimensions – clarity and quantity of information – on subjects' internal control risk assessments. Design/methodology/approach – The research expands the literature by...
Persistent link: https://www.econbiz.de/10009319202
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The impact of government and foreign affiliate influence on corporate social reporting: The case of Malaysia
Amran, Azlan; Devi, S. Susela - In: Managerial Auditing Journal 23 (2008) May, pp. 386-404
Purpose – This paper seeks to investigate the influence of government and foreign affiliates, particularly; multinational companies on corporate social reporting (CSR) development in an economy, where CSR awareness is low coupled with weak pressure group activism. Design/methodology/approach...
Persistent link: https://www.econbiz.de/10009367122
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The usefulness of the audit report in investment and financing decisions
Duréndez Gómez‐Guillamón, Antonio - In: Managerial Auditing Journal 18 (2003) 6/7, pp. 549-559
The usefulness of the auditor’s report is sometimes called into question, the validity of the information it contains for users when making decisions therefore being criticized. This survey is aimed, on the one hand, at dealers and brokering companies, and, on the other at banks to find out...
Persistent link: https://www.econbiz.de/10014928814