Managerial Auditing Journal: Volume 13 Issue 6

The evaluation of real options by managers: a potential aspect of the audit of management skills

Sydney Howell, Axel J. Jägle

Reports on a survey which asked 82 experienced managers from various functions, business levels, and industries to value case studies which were in effect real options on growth…

Accounting, auditing and regulating charities ‐ towards a theoretical underpinning

Paul Palmer, Gerald Vinten

We outline the history of a distinct accounting standard for charities. It charts the development of the first charity SORP and its subsequent failure. The paper explains the…

Using Benford’s law and neural networks as a review procedure

Bruce Busta, Randy Weinberg

Introduces a new analytical review procedure that measures the degree to which a data set’s digit distribution deviates from a Benford digit distribution. This deviation can…

A signal detection theory approach to analyzing the efficiency and effectiveness of auditing to detect management fraud

Khondkar E. Karim, Philip H. Siegel

The purpose of this paper is to apply signal detection theory (SDT) to the problem of detecting management fraud. The use of SDT methodology significantly strengthens…

Corporate Governance, Economic, Management, and Financial Issues

Kevin Keasey, Steve Thompson, Mike Wright

Corporate Governance, Responsibilities, Risks and Remuneration

Kevin Keasey, Mike Wright

The Internal Auditing Handbook

H. Gin Chong