Managerial Auditing Journal: Volume 11 Issue 3

Industry type: a factor in materiality judgements and risk assessments

Takiah M. Iskandar

The absence of clear guidelines as to how materiality should be judged has created problems for accountants and auditors, and resulted in risks to users of financial statements…

Qualitative characteristics in accounting disclosures: a desirability trade‐off

Malcolm Smith

A number of studies in the USA, UK, Australia and Canada have addressed the evaluation of the usefulness of accounting information and sought to identify criteria for assessing…

Audit technology structures’ effect on probabilistic judgement

Richard G. Schroeder, Alan Reinstein, Bill N. Schwartz

Attempts to assess the impact of structured and unstructured audit approaches on the auditor’s professional judgement. The auditor’s use of judgement was measured by using the…

Audit fee determinants: the plural nature of risk

C.A. Jubb, K.A. Houghton, S. Butterworth

Addresses concerns regarding perceptions and measurement of risk and the resultant confusion relating to understanding of the market for audit services. Examines the theoretical…

An empirical analysis of fraud detection likelihood

Glen D. Moyes, Iftekhar Hasan

Investigates the relative importance of potential factors associated with the likelihood of detecting fraud during the audit of financial statements. Based on a survey of 357…

Coping with one’s boss: how to help your boss make better decisions

Jay T. Knippen

Suggests six steps towards helping your boss make better decisions. Outlines each step and uses brief conversations to demonstrate how the step can be achieved effectively…