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Perceptions of preparers and users to accounting change: a case study in an Australian university

Sae'b Jarrar, Nazmi; Smith, Malcolm; Dolley, Colin - In: Managerial Auditing Journal 22 (2006) 1, pp. 80-94

Purpose – To examine the likelihood of successfully implementing activity‐based costing (ABC) in a university setting. Design/methodology/approach – A case‐based method is adopted, through the survey of participants in one ABC implementation. Findings – A positive association was...

Persistent link: https://www.econbiz.de/10014929050

Competition in the UK accounting services market

McMeeking, Kevin P. - In: Managerial Auditing Journal 22 (2007) 2, pp. 197-217

the UK accounting services market. This association is important because mergers amongst the leading firms and the … collapse of Arthur Andersen have reduced the number of international accounting firms to four. Design …/methodology/approach – The paper examines concentration ratios (CR) and the fees charged by accounting firms. The data used encompass the period …

Persistent link: https://www.econbiz.de/10014929056

Professional accounting bodies' perceptions of ethical issues, causes of ethical failure and ethics education

Jackling, Beverley; Cooper, Barry J.; Leung, Philomena; … - In: Managerial Auditing Journal 22 (2007) 9, pp. 928-944

examine the significance of ethical issues that challenge the profession and, more specifically, professional accounting … bodies. Design/methodology/approach – The study assesses the perceptions via an online survey of 66 professional accounting … by members of professional accounting bodies. Research limitations/implications – The results of this study are based on …

Persistent link: https://www.econbiz.de/10014929097

Financial reporting by New Zealand charities: finding a way forward

Hooper, Keith; Sinclair, Rowena; Hui, Doris; Mataira, Kelvin - In: Managerial Auditing Journal 23 (2007) 1, pp. 68-83

Purpose – Charities are becoming recognised as playing an important part in communities by furthering government's social objectives through increasing support to disadvantaged members of society. As charities multiply in number, it becomes increasingly difficult for fund providers and...

Persistent link: https://www.econbiz.de/10014929101

Auditing students’ professional commitment and anticipatory socialization and their relationship to whistleblowing

Elias, Rafik - In: Managerial Auditing Journal 23 (2008) 3, pp. 283-294

Purpose – The accounting profession has emphasized the need for professionals to develop ethical attitudes early in …/value – The results of the research have implications for the accounting profession and accounting education. …

Persistent link: https://www.econbiz.de/10014929111

Are boards and institutional investors active monitors? Evidence from CEO dismissal

Florou, Annita; Pope, Peter - In: Managerial Auditing Journal 23 (2008) 9, pp. 862-872

of outside directors and institutional ownership concentration and to explore the relative roles of accounting‐ and stock … accounting performance. This is consistent with institutional investors using a richer set of information than that contained in … reported accounting earnings. Research limitations/implications – Further research may examine the effect of board monitoring …

Persistent link: https://www.econbiz.de/10014929139

Restoring trust in auditing: ethical discernment and the Adelphia scandal

Barlaup, Kristine; Iren Drønen, Hanne; Stuart, Iris - In: Managerial Auditing Journal 24 (2009) 2, pp. 183-203

decisions made by the auditors and management in the Adelphia accounting scandal. Findings – The paper finds that accounting may …

Persistent link: https://www.econbiz.de/10014929153

The audit expectations gap and the role of audit education: the case of an emerging economy

Siddiqui, Javed; Nasreen, Taslima; Choudhury‐Lema, Aklema - In: Managerial Auditing Journal 24 (2009) 6, pp. 564-583

, especially in the area of audit reliability. However, results also indicate that although the introduction of accounting scandal …

Persistent link: https://www.econbiz.de/10014929172

Transition to IFRS in Greece: financial statement effects and auditor size

Tsalavoutas, Ioannis; Evans, Lisa - In: Managerial Auditing Journal 25 (2010) 8, pp. 814-842

has improved under the new accounting regime, especially for companies with non‐Big 4 auditors. Originality/value – Prior …

Persistent link: https://www.econbiz.de/10014929228

Public accounting firms' mix of service revenue and average productivity

Farag, Magdy S.; Elias, Rafik Z. - In: Managerial Auditing Journal 27 (2012) 8, pp. 712-727

Purpose – The purpose of this study is to examine the impact of public accounting firms' mix of service revenue on … Accounting Report on top public accounting firms by revenue, an OLS regression model is applied by regressing revenue per partner … public accounting firms' productivity. However, the proportion of other services revenue, other than tax and management …

Persistent link: https://www.econbiz.de/10014929303