Managerial Auditing Journal: Volume 21 Issue 5

The impact of international financial reporting standards: does size matter?

John Goodwin, Kamran Ahmed

This study seeks to examine the impact of Australian equivalents to international financial reporting standards (A‐IFRS) on the accounts of small‐, medium‐ and large‐sized firms.

The association between firm‐specific characteristics and disclosure: The case of Saudi Arabia

Khalid Alsaeed

The main thrust of this paper is to assess the level of disclosure in the annual reports of non‐financial Saudi firms and to empirically investigate the hypothesized impact of…

The impact of audit risk, materiality and severity on ethical decision making: An analysis of the perceptions of tax agents in Australia

Rex Marshall, Malcolm Smith, Robert Armstrong

The purpose of this paper is to focus on the role of the tax agent as a preparer of tax returns and provider of professional tax advice under a system based on self‐assessment…

Accountants' perceptions regarding fraud detection and prevention methods

James L. Bierstaker, Richard G. Brody, Carl Pacini

The purpose of this study is to examine the extent to which accountants, internal auditors, and certified fraud examiners use fraud prevention and detection methods, and their…

The effects of age and gender upon the perceptions of accounting professionals concerning their job satisfaction and work‐related attributes

Glen D. Moyes, Patricia A. Williams, Bruce Koch

The purpose of this paper is to investigate the effects of age and gender upon the level of job satisfaction of accounting professionals as well as examine if gender and age lead…