Managerial Auditing Journal: Volume 22 Issue 5

Determinants and consequences of non‐audit service fees: Preliminary evidence from Bangladesh

Ahsan Habib, Ainul Islam

This paper aims to provide preliminary evidence on the determinants of non‐audit service provision and whether the provision of such services impairs auditors' independence in the…

Internal audit effectiveness: an Ethiopian public sector case study

Dessalegn Getie Mihret, Aderajew Wondim Yismaw

The purpose of the study is to identify factors impacting the effectiveness of internal audit services.

Organizational‐professional conflict and cultural differences among auditors in emerging markets: The case of Jordan and Kuwait

Mohamad T.A. El‐Rajabi

This paper seeks to investigate the relationships between organizational‐professional conflict (OPC), organizational commitment (OC), professional commitment (PC), job…

Performance evaluation measures in the private sector: Egyptian practice

Tariq H. Ismail

This study aims to examine performance evaluation measures across private sector companies in an Egyptian context and pinpoints obstacles that may limit the adoption of the…

The “economic paradigm” in management accounting: Return on equity and the use of various management accounting artifacts in a Brazilian context

Fábio Frezatti

This paper seeks to examine the profile of artifacts with superior returns in order to identify the usage of management accounting in a Brazilian context.

Antecedents of budgetary participation: enhancing employees' job performance

Desmond Yuen

This study aims to investigate two antecedents to participation in budgetary activities – a need for a sense of achievement and a positive work attitude – and then to assess the…