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The ethics of final year accountancy students: an international comparison

O’Leary, Conor; Cotter, Derry - In: Managerial Auditing Journal 15 (2000) 3, pp. 108-115

Ethical behaviour is a critical component of the accountancy/auditing profession. This study examines ethical attitudes …

Persistent link: https://www.econbiz.de/10014928624

Foreign currency hedge accounting: multi‐currency versus functional currency accounting

Duangploy, Orapin; Helmi, Dahli - In: Managerial Auditing Journal 15 (2000) 5, pp. 232-246

Auditors nowadays must be aggressive and involved in risk assessment and analysis. This paper identifies, analyzes, and recommends a solution to a current problem in accounting for foreign‐currency hedges. This is accomplished by an examination of the Financial Accounting Standards Board...

Persistent link: https://www.econbiz.de/10014928635

Using a computerised case study to teach computer auditing: the reasons, the approach and the student response

Davies, Marlene - In: Managerial Auditing Journal 15 (2000) 5, pp. 247-252

Stemming from the need to develop a teaching programme for the delivery of computer auditing/computerised system audit … to learn practical auditing techniques. …

Persistent link: https://www.econbiz.de/10014928636

Management accountants express a desire for change in the functioning of internal auditing

Flesher, Dale L.; Zanzig, Jeffrey S. - In: Managerial Auditing Journal 15 (2000) 7, pp. 331-337

possess a similar understanding of what makes internal auditing a value‐added activity. Failure to reach this understanding …

Persistent link: https://www.econbiz.de/10014928641

Audit committees, Cadbury Code and audit fees: an empirical analysis of UK companies

Goddard, Andrew R.; Masters, Carol - In: Managerial Auditing Journal 15 (2000) 7, pp. 358-371

Audit committees have become more important and prevalent in recent years but there is a relative paucity of empirical research concerning their value. This paper contributes to this research by reporting an analysis of the relationship between the size of the audit fee and the existence of an...

Persistent link: https://www.econbiz.de/10014928644

Structure versus judgement in the audit process: a test of Kinney’s classification

Smith, Malcolm; Fiedler, Brenton; Brown, Bruce; Kestel, … - In: Managerial Auditing Journal 16 (2001) 1, pp. 40-49

Sullivan suggests that the alternative audit approaches adopted by accounting firms be expressed in terms of “structure” and “judgement”, with a division provided by the degree to which auditor judgement is replaced by structured quantitative algorithms. Cushing and Loebbecke attempt to...

Persistent link: https://www.econbiz.de/10014928661

Internationalisation of perceptions of litigation risk

Shailer, Gregory; Willett, Roger; Len Yap, Kim; Wade, Margo - In: Managerial Auditing Journal 16 (2001) 2, pp. 87-102

This paper investigates the perceptions of senior auditors in large firms in Australia, Malaysia and New Zealand concerning sources of auditor legal liability, what should constitute auditors’ duties and what may be done to reduce litigation exposure. Results are consistent with our conjecture...

Persistent link: https://www.econbiz.de/10014928664

Audit evidence: the US standards and landmark cases

Vanasco, Rocco R.; Skousen, Clifford R.; Jenson, Richard L. - In: Managerial Auditing Journal 16 (2001) 4, pp. 207-214

) and the Securities and Exchange Commission (SEC) in developing auditing standards concerning audit evidence. Significant …

Persistent link: https://www.econbiz.de/10014928674

Performance auditing in governments

Dittenhofer, Mort - In: Managerial Auditing Journal 16 (2001) 8, pp. 438-442

Governments function differently from business organizations. Thus, performance or operational auditing becomes … through performance auditing by measuring efficiency, economy, and effectiveness. Unique planning, specialized staffing …, government oriented scope and government management reporting constitute the parameters of a performance auditing model …

Persistent link: https://www.econbiz.de/10014928691

Analytical auditing and risk analysis in government

Dittenhofer, Mort - In: Managerial Auditing Journal 16 (2001) 8, pp. 469-476

The subjects of risk assessment and analytical auditing are recent important developments in the general area of … auditing; they are also subjects that are equally important to the general function of government financial management. First … focuses on analytical auditing because it directs attention to situations where analysis indicates that there are unusual …

Persistent link: https://www.econbiz.de/10014928694