Managerial Auditing Journal: Volume 20 Issue 7

The Salvation Army: Aspects of their financial administration: success and failure

Keith Howson

This article seeks to provide insight into internal control principles within a significant non‐profit organisation.

Firm acquisitions and earnings management: evidence from Greece

Evangelos Koumanakos, Costas Siriopoulos, Antonios Georgopoulos

To investigate whether acquiring firms listed in the Athens Stock Exchange, that completed mergers and acquisitions during the period 2001‐2003, tend to manipulate accounting…

Quality assurance in design organisations: a case study in China

S.X. Zeng, P. Tian, C.M. Tam

This paper aims to unveil the conditions of implementation of ISO 9001 standard in design organisations, identify the critical factors affecting design quality, and explore the…

Jurors' and self‐perceptions of the statutory auditors in Malta

Jonathan Desira, Peter J. Baldacchino

The objective of this paper is to find out and compare perceptions of the audit profession by jurors with those of auditors themselves in the small island‐state of Malta.

The development of quality management accounting practices in China

Majidul Islam, Jeffrey Kantor

The concept of the market economy is gaining ground in China. So also, with the growth of international business partnerships and collaboration with the West, is the significance…

Audit qualifications and corporate governance in Spanish listed firms

Juan Pedro Sánchez Ballesta, Emma García‐Meca

Corporate governance empirical studies have primarily focused on the effects of corporate characteristics on market value, discretionary accruals, voluntary disclosure and firm…

Confluence of six sigma, simulation and software development

Rupa Mahanti, Jiju Antony

The aim of this paper is to highlight the application of six sigma, software engineering techniques and simulation to software development with a view to improving the software…

A conceptual framework of accounting policy choice under SSAP 20

George Iatridis, Nathan Lael Joseph

To provide a framework of accounting policy choice associated with the timing of adoption of the UK Statement of Standard Accounting Practice (SSAP) No. 20, “Foreign Currency…