Managerial Auditing Journal: Volume 12 Issue 6

Models for the regulation of UK company audit

Ian P. Dewing, Peter O Russell

There has been widespread recent public debate about problems of corporate governance, accountability and audit regulation in the UK. In the arena of UK audit regulation, the…

Audit committees: where do we go from here?

Felix Pomeranz

Auditors are urged to promote communication with audit committees as well as with the entire board. Contacts with the entire board are most appropriate, given the rise of issues…

Managerial auditors’ mixed cost forecasting assumption departure error estimates for litigation and professional liability risk reduction: the electronic security industry

Avi Rushinek

Managerial auditors (MAs) are frequently relying on mistaken mixed costs (MC) forecasting assumptions. Two such assumptions are that MC are linear within the relevant range and…

Understanding changes in systems, accounting and auditing: the impact of EDI

Bernard C. Williams, Keith L. Hood, Jui‐Chih Chen, Peter O Russell

Considers the impact of EDI on accounting systems, accounting, and on auditing. Indicates that the beneficiaries of EDI are mainly the powerful companies that initiate it, a point…