This e-book of the Managerial Auditing Journal looks closely at the place risk management takes in the broad theme of corporate governance and management performance. Examining closely the role risk management from a number of different global perspectives and highlighting the opportunity for...

Cover -- EDITORIAL ADVISORY BOARD -- Guest editorial -- The associations between audit firm attributes and audit quality-specific indicators -- The determinants of audit report lag: a meta-analysis -- The potential for greater use of meta-analysis in archival auditing research -- The application...

How the manufacturing industry may bring about its own recovery is considered. The key factors which have led to this international problem are discussed. An important strategy is an environmental analysis which will lead to a corporate mission statement. Complementary to this is the umerical...

Reports on corporate governance, suggesting there are some serious issues of concern. Examines the relationship between major economic problems and governance issues. Considers the recommendations of the Cadbury Committee. Concludes that improvements in the standards of corporate governance must...

The popular link between competitive strategy and information technology often misleadingly assumes that benefits accrue from technical change irrespective of good management practice. Considers the results from field work on managing two IT projects at a UK bank. Investment in IT is generally...

Investment project post‐completion auditing (PCA) is capable of yielding significant benefits to firms wishing to tighten the control of existing projects and also to improve their decision‐making and planning procedures. An increasing proportion of large companies now operates post‐audits...

Purpose – The purpose of this paper is to analyse company-specific factors associated with adoption of risk-based auditing. It seeks to explore the role of internal auditing in enterprise risk management (ERM). Design/methodology/approach – Findings are drawn from a questionnaire survey,...

Purpose – Concern has been raised over the dubious utility of internal control (IC) reports that contain vague disclosures of unclear meaning or that contain sweeping, albeit, and confusing statements. The purpose of this paper is to examine, from a Malaysian perspective, the internal audit...

Purpose – The purpose of this paper is to investigate whether the weaker focus on risk management and internal control within the Belgian corporate governance guidelines is associated with less developed risk management and internal control systems within Belgian companies, when compared to...

Purpose – The purpose of this paper is to examine the link between management accounting and risk management. The paper measures the extent to which management accounting practices help in managing risks and the extent of the integration between these two important managerial functions....