Managerial Auditing Journal: Volume 21 Issue 3

Cultural impact on Chinese corporate disclosure – a corporate governance perspective

Wen Qu, Philomena Leung

The purpose of this preliminary study is to explore the impact of changed cultural environment on the voluntary disclosure behaviour of Chinese listed companies.

Changing pattern of competitive disadvantage from disclosing financial information: A case study of segmental reporting practice in Malaysia

Mohammad Talha, Abdullah Sallehhuddin, Junaini Mohammad

To empirically examine the changing pattern of competitive disadvantage experienced by the reporting companies in disclosing segmental information in the Malaysian environment.

Internal audit in Italian organizations: A multiple case study

Marika Arena, Michela Arnaboldi, Giovanni Azzone

To describe the main characteristics of Internal Audit Departments in six Italian companies and investigate the influence of enacted regulations on their development.

An investigation of the expectation gap in Egypt

R. Dixon, A.D. Woodhead, M. Sohliman

Investors and financial statement users may have differing beliefs about the responsibility of an independent accounting firm performing an audit of a client's financial…

Equivalent units of production: a new look at an old issue

Reinaldo Guerreiro, Edgard Bruno Cornachione, Armando Catelli

This paper focuses on the determination of the cost completion rate used to calculate the equivalent units of production in a continuous process costing system. The paper aims at…

Internal control under Sarbanes‐Oxley: a critical examination

James A. Tackett, Fran Wolf, Gregory A. Claypool

The financial reporting requirements for publicly traded companies have undergone a significant transformation due to the passage of the Sarbanes‐Oxley Act (SOX). Companies are…