Managerial Auditing Journal: Volume 16 Issue 6

Balanced scorecard: theoretical perspectives and public management implications

Åge Johnsen

In this study it is argued that positive agency theory is a relevant theoretical perspective in studies of the balanced scorecard in business management because agency theory…

Accounting for a system of corporate knowledge

Mohamed E. Bayou, Alan Reinstein

Many corporate managers and researchers now frequently rank intellectual assets ahead of physical assets in developing a competitive edge, primarily due to such factors as shorter…

Assurance of functionality of tax in the e‐business world: the Hong Kong experience

Daniel Ho, Aldous Mak, Brossa Wong

Electronic business has changed the way of conducting business and raises a number of tax issues and problems internationally. The challenge is for the tax authorities to assure…

E‐commerce in a Web‐based environment: auditing relative advantages in the Australian health sector

Nikki Gaertner, Malcolm Smith

The increased use of the Internet has suggested that there may be many advantages to both suppliers and consumers in using e‐commerce in a Web‐based environment. However, numerous…

Audit and self‐assessment in quality management: comparison and compatibility

Stanislav Karapetrovic, Walter Willborn

In recent years, two performance evaluation methodologies have received significant attention in managerial circles: quality audit and self‐assessment. While the quality audit…

Forensic accounting skills: will supply finally catch up to demand?

Kay C. Carnes, Norman J. Gierlasinski

This paper examines the mismatch between the supply of and demand for auditors with forensic accounting skills. Regulators continue to increase the responsibility for auditors to…