Managerial Auditing Journal: Volume 23 Issue 3

Market‐orientated accounting: information for product‐level decisions

Robert Inglis, Robert Clift

The paper's purpose is to explore and describe the interface between the customer component of a market orientation and the accounting information used in making product‐level…

Life cycle costing: a review of published case studies

Eric Korpi, Timo Ala‐Risku

Despite existing life cycle costing (LCC) method descriptions and practicable suggestions for conducting LCC analyses, no systematic analyses on actual implementations of LCC…

To what extent does internal control effectiveness increase the value of internal evidence?

Diane Janvrin

This research seeks to examine whether two relevant characteristics, source objectivity and internal control effectiveness, influence how auditors evaluate evidence items…

Auditing students’ professional commitment and anticipatory socialization and their relationship to whistleblowing

Rafik Elias

The accounting profession has emphasized the need for professionals to develop ethical attitudes early in their career, even before they enter the profession. The current study…

SFAS No. 123R: the controversy and its economic consequences

Richard Schroeder, David A. Schauer

To review the evolution of SFAS No. 123R, “Accounting for Share Based Compensation,” and examine the economic consequences of the standard for the first group of filers impacted…