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Charity SORP compliance – findings of a research study

Palmer, Paul; Isaacs, Martin; D’Silva, Kenneth - In: Managerial Auditing Journal 16 (2001) 5, pp. 255-262

auditors would ensure compliance. Previous studies on charity accounts have recorded variations in accounting treatments. The … accounting by charities and a transparency to their affairs. The research found that there continues to be significant variation …

Persistent link: https://www.econbiz.de/10014928678

Accounting and auditing requirements of the Sudan Companies Act 1925: time for change

Brierley, John A.; El‐Nafabi, Hussein M.; Gwilliam, … - In: Managerial Auditing Journal 17 (2002) 3, pp. 113-116

The Sudan Companies Act 1925 is outdated. There is a need for substantial revision to the Act either in accordance with, for example, current UK legislation, or a framework more directly suited to the economic and legal environment of the Sudan. At a general level this should include the...

Persistent link: https://www.econbiz.de/10014928712

A critical evaluation of the effect of participation in budget target setting on motivation

Reid, Pamela - In: Managerial Auditing Journal 17 (2002) 3, pp. 122-129

This paper critically evaluates the effect of participation in budget target setting in an effort to increase the probability of an organisation’s goals being achieved and, in so doing, considers some of the numerous theories of motivation. Such theories include Maslow through to equity and...

Persistent link: https://www.econbiz.de/10014928714

The IMA code of ethics and IMA members’ ethical perception and judgment

Ziegenfuss, Douglas E.; Martinson, Otto B. - In: Managerial Auditing Journal 17 (2002) 4, pp. 165-173

The purpose of this study is to determine if members of the Institute of Management Accountants (IMA) use the IMA Code of Ethics in recognizing and resolving ethical dilemmas. We accomplish this objective by examining the relationship between the IMA members’ rating of IMA code elements as...

Persistent link: https://www.econbiz.de/10014928719

The need for change in the way we teach accounting information systems

Doost, Roger K. - In: Managerial Auditing Journal 17 (2002) 5, pp. 277-282

The one area in accounting that shows the sign of volatility, unsettlement, and continuous change is accounting …

Persistent link: https://www.econbiz.de/10014928732

Tax audit: Bangladesh panorama

Sen, Dilip Kumar; Bala, Swapan Kumar - In: Managerial Auditing Journal 17 (2002) 8, pp. 464-477

The present paper is a brief study on the modus operandi of the existing income tax audit in Bangladesh. This study centres around: meaning of tax audit; need for tax audit; certain conceptual issues of tax audit; existing scenario of tax audit in Bangladesh, focusing on tax system, tax audit...

Persistent link: https://www.econbiz.de/10014928753

UK fund managers, audit regulation and the new Accountancy Foundation: towards a narrowing of the audit expectations gap?

Dewing, Ian P.; Russell, Peter O. - In: Managerial Auditing Journal 17 (2002) 9, pp. 537-545

This paper reports the results of a postal questionnaire survey of UK primary stakeholders, members of the Institutional Fund Managers Association, as to the definition of the expectations gap, its constituents, and the extent to which the expectations gap might be narrowed by audit regulation....

Persistent link: https://www.econbiz.de/10014928758

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

Audit of accounting program on oral communications apprehension: a comparative study among accounting students

Aly, Ibrahim M.; Islam, Majidul - In: Managerial Auditing Journal 18 (2003) 9, pp. 751-760

empirical evidence as to whether the accounting program has contributed toward lowering the level of communications apprehension … on two groups of accounting students: those who are entering the program and others who are exiting the program. Findings … entered the program and the time when they exited the program, raising a question of the potency of the accounting program in …

Persistent link: https://www.econbiz.de/10014928836

Financial auditors and environmental auditing in New Zealand

Chiang, Christina; Lightbody, Margaret - In: Managerial Auditing Journal 19 (2004) 2, pp. 224-234

and conduct of environmental audits, empirical studies have indicated that in the early 1990s few, if any, accounting …

Persistent link: https://www.econbiz.de/10014928854