Managerial Auditing Journal: Volume 22 Issue 3

Overcoming barriers to sustainable implementation of the ISO 9001 system

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

This study aims to explore the barriers to implementation of ISO 9000 in China, and to identify how these barriers can be overcome.

Sarbanes‐Oxley: are audit committees up to the task?

Chun‐Keung (Stan) Hoi, Ashok Robin, Daniel Tessoni

This paper aims to study the audit committee (AC) provisions of the Sarbanes‐Oxley Act with the objective of identifying implementation issues and to recommend firm and board…

A multivariate analysis of the determinants of auditors' opinions on Asian banks

Chrysovalantis Gaganis, Fotios Pasiouras

Prior studies on the determinants of audit reports focus on non‐financial sectors. In contrast, the present study seeks to examine the determinants of auditors' opinion in the…

The audit expectation gap: evidence from Lebanon

Yusuf Munir Sidani

The audit expectation gap has been examined in many regions of the world, but the extent of such a gap has not been investigated in many Middle‐Eastern countries. This study…

Management practices and performance reporting in the Sri Lankan apparel sector

Anton Malmadana Kapuge, Malcolm Smith

An increasing number of organisations in developing countries are implementing management accounting innovations in order to generate improvements in accounting practices, which…

Disclosure and corporate governance in developing countries: evidence from Ghana

Mathew Tsamenyi, Elsie Enninful‐Adu, Joseph Onumah

Following previous studies the paper seeks to use disclosure scores to examine corporate governance practices of Ghanaian listed firms. The study is motivated by the dearth of…