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2002

andadherence to its code of ethics are largelyvoluntary. …Contents -- Abstracts & keywords -- The IMA code of ethics and IMA members' ethical perception and judgment -- The …

Persistent link: https://www.econbiz.de/10012672748

Ethical judgement, locus of control, and whistleblowing intention: a case study of mainland Chinese MBA students

Chiu, Randy K. - In: Managerial Auditing Journal 17 (2002) 9, pp. 581-587

The purpose of this study is to investigate the ethics of whistleblowing in Chinese society. A framework is suggested … to explain whistleblowing behaviour in terms of the individual’s locus of control and subjective judgement regarding the …

Persistent link: https://www.econbiz.de/10014928763

The auditor and the trade union

Vinten, Gerald - In: Managerial Auditing Journal 20 (2005) 5, pp. 544-559

Purpose – Of all the relationships that auditors enter into, that with employees seems relatively neglected, and with the trade unions virtually absent from consideration. During the anti‐union period of Thatcher and Reagan this may have been explicable, but now that a more balanced role for...

Persistent link: https://www.econbiz.de/10014928957

The impact of corporate ethical values on perceptions of earnings management

Elias, Rafik Z. - In: Managerial Auditing Journal 19 (2004) 1, pp. 84-98

Earnings management behavior has been a concern in the accounting profession for a long time. This study surveyed 583 certified public accountants (CPAs) in public accounting, industry and academia to determine if there is a link between corporate ethical values and perception of earnings...

Persistent link: https://www.econbiz.de/10014928843

Impact of the Sarbanes-Oxley Act upon management: a behavioural discussion

Linsley, Colin; Linsley, Christine - In: Managerial Auditing Journal 23 (2008) May, pp. 313-327

of legislation on senior management behaviour. Use is made of the Sarbanes-Oxley Act of 2002 and the corporate failures … approach predicts that the effects on management behaviour may be greater than (and in any case will be different from) the … implications – As the paper looks at the effect of legislation on management behaviour this paper shows the value of the …

Persistent link: https://www.econbiz.de/10009367121

Business students' perception of the image of accounting

Allen, Cheryl L. - In: Managerial Auditing Journal 19 (2004) 2, pp. 235-258

The purpose of this study is to determine whether, in the presence of the 150‐hour requirement, the image of accounting continues to deter high‐quality students from choosing accounting as a major. This study uses the cognitive theory of planned behavior as the framework to investigate the...

Persistent link: https://www.econbiz.de/10014928855

A measure of perceived auditor ERP systems expertise

Brazel, Joseph F. - In: Managerial Auditing Journal 20 (2005) 6, pp. 619-631

Purpose – The purpose of this study is to develop, assess, and provide uses for a measure of perceived enterprise resource planning (ERP) systems expertise for financial statement auditors. ERP systems are the dominant system used by the public company clients of audit firms. In such settings,...

Persistent link: https://www.econbiz.de/10014928966

Impact of the Sarbanes‐Oxley Act upon management: a behavioural discussion

Linsley, Colin; Linsley, Christine - In: Managerial Auditing Journal 23 (2008) 4, pp. 313-327

of legislation on senior management behaviour. Use is made of the Sarbanes‐Oxley Act of 2002 and the corporate failures … approach predicts that the effects on management behaviour may be greater than (and in any case will be different from) the … implications – As the paper looks at the effect of legislation on management behaviour this paper shows the value of the …

Persistent link: https://www.econbiz.de/10014929113

Internal audit effectiveness: an Ethiopian public sector case study

Getie Mihret, Dessalegn; Wondim Yismaw, Aderajew - In: Managerial Auditing Journal 22 (2007) 5, pp. 470-484

Purpose – The purpose of the study is to identify factors impacting the effectiveness of internal audit services. Design/methodology/approach – Based upon a case study of a large public sector higher educational institution in Ethiopia, the paper examines how internal audit quality,...

Persistent link: https://www.econbiz.de/10014929071

Survey on total quality management implementation in Hong Kong

Lee, S.F.; Leung, Ruth - In: Managerial Auditing Journal 14 (1999) 1/2, pp. 71-74

The design of the questionnaires was based on thinking, concepts or philosophies of the published ISO quality standards and Deming’s TQM theory. The amalgamation of these useful thoughts, concepts and philosophies should help in developing quality management and business management strategies...

Persistent link: https://www.econbiz.de/10014929642

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