Managerial Auditing Journal: Volume 16 Issue 4

Control and accountability: from hanging chads to the US presidential election

Roger K. Doost

The fiasco of the 2000 US presidential election and the uproar that ensued with the millions of dollars in legal costs for both sides point to serious problems in the election…

How product costs are calculated and used in decision making: a pilot study

John A. Brierley, Christopher J. Cowton, Colin Drury

Reports the findings of a pilot survey into how product costs are calculated and how they are used in decision making in manufacturing industry in the UK. The survey examines how…

Audit evidence: the US standards and landmark cases

Rocco R. Vanasco, Clifford R. Skousen, Richard L. Jenson

Auditors gather evidence to formulate their judgment on financial statements and in assessing the risk factors concerning the company under audit. Examines the role played by the…

Genesis of a profession: towards professional status for internal auditing

David O’Regan

Reviews the success of the Institute of Internal Auditors (IIA) in enhancing the professional status of both the discipline of internal auditing and the IIA itself. The IIA has…

Cause‐classified Control Chart and its application

Yan Xu

Traditional statistical tools are subject to certain constraints when they are applied to quality control in industries where the number of faults per working day is limited. An…

The impact of various factors on the personality, job satisfaction and turnover intentions of professional accountants

Carol Dole, Richard G. Schroeder

Recently, several studies have appeared in the literature that have investigated various hypotheses involving the relationships between ethnicity, gender, job satisfaction…