Managerial Auditing Journal: Volume 25 Issue 1

Do investors perceive the going‐concern opinion as useful for pricing stocks?

Dennis M. O'Reilly

The purpose of this paper is to conduct an experiment to examine whether investors view the going‐concern opinion as providing information that is useful in valuing companies'…

What prompts firms to choose between business and geographic segments as a primary segment?

Mohammad Talha, Abdullah Sallehhuddin Abdullah Salim

The purpose of this paper is to investigate what causes a firm to choose between a business segment and a geographic segment as a primary segment for its segmental information…

Assessing the perceptions of the quality of reported earnings in Egypt

Hany Kamel, Said Elbanna

The purpose of this paper is to assess respondents' perceptions of the quality of reported earnings in Egypt. To this end, three main issues are investigated: first, the potential…

National culture effects on groups evaluating internal control

Marc Sim

This paper aims to report the results of a cross‐national cultural experiment on auditors' belief revision when evaluating internal control.

Factors associated with the adoption of risk‐based internal auditing

Nuno Castanheira, Lúcia Lima Rodrigues, Russell Craig

The purpose of this paper is to analyse company‐specific factors associated with adoption of risk‐based auditing. It seeks to explore the role of internal auditing in enterprise…

Measuring the impact of research

Rebecca Marsh