Managerial Auditing Journal: Volume 26 Issue 6

External auditors' reliance on internal auditing: further evidence

Lois Munro, Jenny Stewart

The purpose of this paper is to explore whether internal audit's reporting relationship with the audit committee and the client's business risk environment impact external…

Materiality in the context of audit: the real expectations gap

Keith A. Houghton, Christine Jubb, Michael Kend

This paper seeks to focus on the issue of materiality judgements and the need for public disclosure of materiality levels. Insights about the concept of materiality are drawn from…

Corporate governance and no fraud occurrence in organizations: Hong Kong evidence

Philip Law

The purpose of this study is to examine empirically the organizational factors that are associated with the absence of fraud.

Indirect government controls over Australia's social security expenditure: A Foucauldian analysis

Robert J. Grose

The aim of this study is to examine how the use of indirect government control mechanisms is used as a means of holding government agencies such as job network providers and…

Third Global Accounting and Organizational Change Research Conference 2012