Managerial Auditing Journal: Volume 19 Issue 1

Ethics: toward globalization

The paper conveys selected Islamic perspectives on business ethics to encourage debate on the subject in the USA. The objective is to better prepare American businessmen for the…

Can financial ratios detect fraudulent financial reporting?

Fraudulent financial reporting is a matter of grave social and economic concern. The Treadway Commission recommended that the Auditing Standards Board require the use of…

Corporate governance, strategy and corporations law: The case of Jack in the Box Inc.

The US restaurant industry and the food‐service industry have undergone tremendous changes during the last decade owing to demographic changes, changes in the family structure…

The audit of municipal corporations – a quest for professional dominance

A study of the development of municipal corporations over the period 1835 to 1935 reveals a power struggle for supremacy over audit work between the then newly emerging accounting…

The impact of corporate ethical values on perceptions of earnings management

Earnings management behavior has been a concern in the accounting profession for a long time. This study surveyed 583 certified public accountants (CPAs) in public accounting…

Dimensions of pressures faced by auditors and its impact on auditors’ independence: A comparative study of the USA and Australia

Research has focused on factors causing pressure and impairing auditor independence. These include competition, opinion shopping, client and auditor size, and client financial…

Annual corporate information: importance and use inSaudi Arabia

This study examines the perceptions of the users of annual corporate reports in Saudi Arabia. The focus is on the use and importance of the seven different sources of corporate…

Restoring public trust in the accounting profession by developing anti‐fraud education, programs, and auditing

The public trust in auditors’ judgments and reputation plays an important role in substantiating audit functions as value‐added services, which lend credibility to published…

Privatising Culture: Corporate Art Intervention since the 1980s

Voluntary Annual Report Disclosures: What Users Want

Corporate Financial Reporting: Theory and Practice

Integrity, Internal Control and Security in Information Systems: Connecting Governance and Technology