Managerial Auditing Journal: Volume 13 Issue 3

The expectation gap in auditing

Hian Chye Koh, E‐Sah Woo

There is concern that auditors and the public hold different beliefs about the auditors’ duties and responsibilities and the messages conveyed by audit reports. In recent years…

Creative accounting: the auditor effect

Malcolm Smith

Terry Smith’s infamous Accounting for Growth (1992) clearly demonstrated the differences in the use of accounting policy manipulations, impacting on profit and loss account and…

Harmonisation of government audits in the People’s Republic of China

H. Gin Chong, Gerald Vinten

The National Audit Office of the People’s Republic of China issued 38 auditing standards and guidelines on 1 January 1997. This was the culmination of a variable historical…

Research students’ training in accounting and finance: the case of “new universities”

Zezhong Xiao, Venancio Tauringana

This paper reports the findings of a study of how new universities train research students in accounting and finance from a student perspective. The purpose is to provide evidence…