Managerial Auditing Journal: Volume 13 Issue 8

The auditors’ review report

Roger Hussey, Sarah Woolfe

The interim report was introduced by the Stock Exchange in 1964 and, despite its importance, remains lightly regulated. Despite the lack of regulatory pressures there have been…

Inherent risk and indicative factors: senior auditors’ perceptions

Gregory Shailer, Margo Wade, Roger Willett, Kim Len Yap

This paper examines the perceptions of senior auditors in large firms in Sydney, Kuala Lumpur and Auckland concerning the nature and assessment of the inherent risk in risk based…

The impact of emerging information technology on auditing

Zabihollah Rezaee, Alan Reinstein

As businesses increasingly use electronic data processing (EDP) techniques to process their accounting systems, auditors must gather critical information more efficiently. Such…

Is the control environment related to financial reporting decisions?

Jill M. D’Aquila

The accounting profession’s strong focus on internal control and fraudulent financial reporting has led to new standards relating to internal control and fraudulent financial…

Financial accountability: a missing link in university financial reporting systems

Roger K. Doost

There has been a public outcry in recent years for better accountability of resources consumed for higher education. Legislators in various states have responded with performance…