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The impact of procurement card usage on cost reduction, management control, and the managerial audit function

Boulianne, Emilio - In: Managerial Auditing Journal 20 (2005) 6, pp. 592-604

Purpose – Provide a better understanding of the functionalities and benefits of the procurement card technology (P‐Card), and examines the card's impact on management control and the audit function. Design/methodology/approach – Describes the recent published works on P‐Card's benefits...

Persistent link: https://www.econbiz.de/10014928964

Auditing and Recent Developments in IT

Williams, Bernard C. - In: Managerial Auditing Journal 7 (1992) 5

Selects two of the recent developments in information technology, and those expected in the near future, which suggest major advances in both human‐computer and computer‐computer communications. Explores the internal control and auditing issues which surround two such technologies –...

Persistent link: https://www.econbiz.de/10014929391

Wu and Hahn’s control‐complexity/control‐point orientation for computer information system (CIS) audits: an empirical test in an electronic data interchange (EDI) environment

Hardy, Catherine; Reeve, Robert - In: Managerial Auditing Journal 14 (1999) 7, pp. 339-350

The purpose of this study is to investigate the approach required to conduct an efficient and effective audit of EDI systems. An audit approach proposed by Wu and Hahn (1989) is employed to examine, at a conceptual level, IS managers’ and CIS auditors’ perceptions of the audit approach...

Persistent link: https://www.econbiz.de/10014929662

Value relevance of accounting information in China pre- and post-2001 accounting reforms

Chalmers, Keryn; Navissi, Farshid; Qu, Wen - In: Managerial Auditing Journal 25 (2010) September, pp. 792-813

Purpose – This paper aims to investigate whether the accounting reform in China has improved the relevance of China's accounting information. It seeks to investigate the association between earnings and book value of equity to share returns before and after the introduction of the Accounting...

Persistent link: https://www.econbiz.de/10009319218

What prompts firms to choose between business and geographic segments as a primary segment?

Talha, Mohammad; Salim, Abdullah Sallehhuddin Abdullah - In: Managerial Auditing Journal 25 (2010) January, pp. 17-31

Purpose – The purpose of this paper is to investigate what causes a firm to choose between a business segment and a geographic segment as a primary segment for its segmental information disclosure. It seeks to examine Malaysian firms' experiences as they disclose segmental information under...

Persistent link: https://www.econbiz.de/10009319221

Numeric-to-verbal translation of probability expressions in SFAS 5

Du, Ning; Stevens, Kevin - In: Managerial Auditing Journal 26 (2011) March, pp. 248-262

Purpose – The purpose of this paper is to investigate how accountants interpret verbal uncertainty expressions with a focus on numeric-to-verbal translation. Design/methodology/approach – Accounting for loss contingencies (SFAS 5) were chosen as a setting to study this research question. The...

Persistent link: https://www.econbiz.de/10009320924

UAE corporations-specific characteristics and level of risk disclosure

Hassan, Mostafa Kamal - In: Managerial Auditing Journal 24 (2009) August, pp. 668-687

Purpose – The purpose of this paper is to explore the relationship between the UAE corporations-specific characteristics, mainly – size, level of risk, industry type and reserves – and level of corporate risk disclosure (CRD). Design/methodology/approach – Since the UAE is an emerging...

Persistent link: https://www.econbiz.de/10009350122

SFAS No. 123R: the controversy and its economic consequences

Schroeder, Richard; Schauer, David A. - In: Managerial Auditing Journal 23 (2008) March, pp. 295-306

Purpose – To review the evolution of SFAS No. 123R, “Accounting for Share Based Compensation,” and examine the economic consequences of the standard for the first group of filers impacted by its provisions. Design/methodology/approach – The sample was the population of firms in the...

Persistent link: https://www.econbiz.de/10009367105

Impact of the IFRS and US-GAAP on economic-financial indicators

Beuren, Ilse Maria; Hein, Nelson; Klann, Roberto Carlos - In: Managerial Auditing Journal 23 (2008) July, pp. 632-649

Purpose – The paper seeks to analyze the impact of differences between the International Financial Reporting Standards … (IFRS) and Generally Accepted Accounting Principles in the United States (US GAAP) in the economic-financial indicators of …-financial indicators of English companies, calculated based on AS sent to the LSE and the NYSE that suggest divergences between the IFRS …

Persistent link: https://www.econbiz.de/10009367113

Information technology and its implications for internal auditing: An empirical study of Saudi organizations

Hassan, Mostafa Kamal - In: Managerial Auditing Journal 23 (2008) May, pp. 467-484

similar to the International Accounting Standards (IASs). Findings – The paper finds that the major changes in the state …

Persistent link: https://www.econbiz.de/10009367128