Guest editorial on internal assurance: a concept in evolution
Managerial Auditing Journal, Volume 30, Issue 1, January 2015.
View ArticleInternal auditors’ perceptions of their role in environmental, social and...
Managerial Auditing Journal, Volume 30, Issue 1, Page 80-111, January 2015. Purpose – The purpose of this paper is to investigate the nature and extent of internal audit functions’ (IAFs) involvement...
View ArticleImplementing combined assurance: insights from multiple case studies
Managerial Auditing Journal, Volume 30, Issue 1, Page 56-79, January 2015. Purpose – This purpose of this paper is to investigate how to implement a combined assurance program....
View ArticleA new vision for internal audit
Managerial Auditing Journal, Volume 30, Issue 1, Page 34-55, January 2015. Purpose – The purpose of this paper is to explore how internal auditing may recover from being one of the corporate governance...
View ArticleA synthesis of empirical internal audit effectiveness literature pointing to...
Managerial Auditing Journal, Volume 30, Issue 1, Page 5-33, January 2015. Purpose – The purpose of this paper is to provide a synopsis of what academic literature says about internal audit (IA)...
View ArticleAdopting continuous auditing: a cross-sectional comparison between China and...
Managerial Auditing Journal, Volume 30, Issue 2, February 2015. Purpose As a timely, cost-saving, and efficient auditing method, continuous auditing is being increasingly adopted throughout the world....
View ArticleManaging risk in mergers and acquisitions activity: beyond ‘good’ and ‘bad’...
Managerial Auditing Journal, Volume 30, Issue 2, February 2015. Purpose This paper assesses the impact of the presence/absence of risk management practices on the risk of merger and acquisition...
View ArticleLeadership, governance and the mitigation of risk: a case study
Managerial Auditing Journal, Volume 30, Issue 2, February 2015. Purpose The purpose of this study is to examine how managers in financial institutions satisfy themselves of the effectiveness of risk...
View ArticleGetting it right: directors’ assessment of information
Managerial Auditing Journal, Volume 30, Issue 2, February 2015. Purpose In light of the Centro case judgment, directors’ decisions are held to increasing standards of due care and diligence. This paper...
View ArticleEditorial – Special Issue on perspectives of risk management - attenuation,...
Managerial Auditing Journal, Volume 30, Issue 2, February 2015.
View ArticleCorporate social disclosure and earnings persistence: are they reflection of...
Managerial Auditing Journal, Volume 30, Issue 3, March 2015. Purpose This paper explores the relationship between corporate social responsibility (CSR) disclosures and earnings quality proxied by...
View ArticleDo audit opinions reflect earnings persistence?
Managerial Auditing Journal, Volume 30, Issue 3, March 2015. Purpose The purpose of this paper is to examine the association between audit opinion and earnings persistence of listed companies in...
View ArticleEffects of awareness of prior-year testing strategies and engagement risk on...
Managerial Auditing Journal, Volume 30, Issue 3, March 2015. Purpose This study considers how awareness of the prior year fraud detection testing strategy impacts auditor judgments at differing levels...
View ArticleThe effect of tenure on auditor realization rates
Managerial Auditing Journal, Volume 30, Issue 3, March 2015. Purpose Regulators of auditors are concerned that if audit firms lowball initial engagements, then auditor independence may be impaired....
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