Managerial Auditing Journal: Volume 14 Issue 6

Viewpoint: intrinsic value of higher education

Roger K. Doost

There are a few things in the world, I am convinced, that you cannot put a dollars‐and‐cents value on. Among such things is the value of higher education. We can determine how…

The usefulness of off‐balance sheet variables as predictors of auditors’ going concern opinions: an empirical analysis

Gary Kleinman, Asokan Anandarajan

Accounting literature is replete with quantitative models that use financial ratios to identify the probability of a going concern qualification. These studies, however, ignore…

Application of activity‐based costing: some case experiences

A. Gunasekaran, H.B. Marri, Y.Y. Yusuf

In present day manufacturing organizations, performance measurements play an important role in providing strategic directions and developing corresponding operational policies and…

The 5‐S auditing

Samuel K.M. Ho

It has been recognised that Japanese firms are clean and orderly. The same is true for high quality western firms. Over the last two decades, the Japanese have formalised the…

An alternate approach in implementing the 4th Directive – a territorial claim to financial reporting and auditing in Sweden

Ashley Burrowes, John Nordström

Swedish legislators and financial reporting regulators have experienced the vagaries of legislating EC Directives into their statutes. By changing their mind about including “true…

Quality assurance in the social sector

Tord Häversjö

The latest Mobile oil survey tells us that up to September 1997 more than 200,000 accredited ISO 9000‐family certificates had been issued worldwide. This figure reminds us of the…

Convergence auditing: the context of improved billing service – with reference to the experience of British Telecom

Xu Yan, Douglas C. Pitt

It has been commonly agreed that convergence of computing technology with that of telecommunications in the early 1980s has brought a revolution to the telecommunications sector…