Managerial Auditing Journal: Volume 13 Issue 2

Internationalization of public accounting: Chinese experience

Z. Jun Lin

The main objective of this paper is to examine the development of public accounting in China. While a brief review of the historical evolution of Chinese public accounting is…

Auditing income tax self‐assessment: the hidden cost of compliance

John L. Turner, Malcolm Smith, Bruce Gurd

Virtually all of the completed research to date shows that taxpayer compliance costs are large and generally a multiple of the revenue authority’s administrative costs. Compliance…

Business process control for the twenty‐first century

Richard L. Ratliff, Kurt F. Reding, R. Rees Fullmer

Many of the traditional controls that accountants and auditors are most familiar with can be traced to bureaucratic management. This article introduces a business process control…

Mentoring among management advisory services professionals: an adaptive mechanism to cope with rapid corporate change

John T. Rigsby, Philip H. Siegel, J. David Spiceland

The purpose of this study is to examine mentoring as an important resource in coping with rapid organizational change during the merger of two international accounting firms…

Control, accounting and value‐for‐money implications of utility regulation: a literature review

Stuart Cooper

This paper reviews and evaluates the literature concerning the privatisation and regulation of the utility industries in the UK. The economic theories behind and political reasons…

HR Information Systems: : Stand and Deliver

Dilys Robinson

From Admin to Strategy: : The Changing Face of the HR Function

P. Tamkin, L. Barber, S. Dench