Managerial Auditing Journal: Volume 22 Issue 9

Implications of the IFRS goodwill accounting treatment

Graeme Wines, Ron Dagwell, Carolyn Windsor

This paper aims to critically examine the change in accounting treatment for goodwill pursuant to international financial reporting standards (IFRSs) by reference to the…

The determinants of forward‐looking information in annual reports of UAE companies

Khaled Aljifri, Khaled Hussainey

This paper aims to empirically explore the underlying factors that may affect the extent to which forward‐looking information is disclosed.

CEO image, NAS and risk assessment

Govind S. Iyer, Philip M.J. Reckers

The purpose of this paper is to examine the interactive effect of the provision of non‐audit services (NAS) and auditors' perceptions of management integrity on assessments of…

Perceived environmental uncertainty, supply chain purchasing strategy, and use of MAS information: An empirical study of Finnish firms

Adebayo Agbejule, Ashley Burrowes

The purpose of this paper is to investigate the relationship between perceived environmental uncertainty (PEU), supplier development (SUD) and the use of broad scope management…

Professional accounting bodies' perceptions of ethical issues, causes of ethical failure and ethics education

Beverley Jackling, Barry J. Cooper, Philomena Leung, Steven Dellaportas

Given the calls for increased ethics education following recent corporate collapses, this paper aims to examine the significance of ethical issues that challenge the profession…