Managerial Auditing Journal: Volume 11 Issue 8

Corporate performance operates in three dimensions

David E.A. Crowther

The evaluation of business performance is of crucial importance to the business community, and this is reflected in the size of the discourse addressing empirical research…

Cost allocation: what purpose does it serve?

Roger K. Doost

Regardless of the approach taken to allocating common costs, is cost allocation really necessary? Argues that such an exercise may not make any difference to the final outcome �…

Human resource auditing as a tool of human resource valuation: interface and emerging practices

G.S. Batra

The human resource valuation system cannot be considered to be a complete system of accounting unless it is followed by an equally competent system of auditing. Application or use…

International and US standards ‐ audit risk and materiality

Janet L. Colbert

As investors and companies become more accustomed to crossing national borders to invest or raise capital, interest in comparing international and national accounting and auditing…

How to measure an organization’s intellectual capital

George Robinson, Brian H. Kleiner

Intellectual capital, as used here, is a concept that deals with intellectual property concepts, like patents and licences, but also includes less tangible assets like know‐how…