Managerial Auditing Journal: Volume 20 Issue 8

The curse of oil! Search for a formula for global ethics

Roger K. Doost

PurposeThis paper aims to discuss one of the most critical issues of our time, impediments to global ethics, and seeks to explore the question more intensely for a better outcome…

Factors influencing auditor independence: Malaysian loan officers' perceptions

Nur Barizah Abu Bakar, Abdul Rahim Abdul Rahman, Hafiz Majdi Abdul Rashid

PurposeAuditor independence is fundamental to public confidence in financial reporting and the auditing profession. The study aims to provide further understanding of the factors…

Qualified audit opinions in Malta

Konrad J. Farrugia, Peter J. Baldacchino

This paper has the objective of identifying the different types of qualifications in auditor's reports of companies in Malta, the extent of multiple and repeated qualifications in…

Internal auditing practices and internal control system

Faudziah Hanim Fadzil, Hasnah Haron, Muhamad Jantan

Two main objectives and they are: to determine whether the internal audit department of the companies listed in the Bursa Malaysia complies with the Standards for the Professional…

Disclosure of market risk or accounting measures of risk: an empirical study

Khaled Elmoatasem Abdelghany

PurposeIn 1997, the Securities and Exchange Commission (SEC) issued Financial Reporting Release No. 48. FFR No. 48 requires that companies disclose both qualitative and…

A multi‐attribute model for internal auditor selection

Inshik Seol, Joseph Sarkis

PurposeThe purpose of the paper is to help organizations more effectively select and evaluate internal auditors by introducing a multi‐criteria decision model, the analytic…

The public sector audit expectations gap in Bangladesh

Riazur R. Chowdhury, John Innes, Reza Kouhy

PurposeTo explore whether there is an audit expectations gap in the public sector between the Comptroller and Auditor General's (CAG) auditors in Bangladesh and the users of the…