Managerial Auditing Journal: Volume 14 Issue 9

Personality issues and their impact on accounting and auditing

Malcolm Smith

The personal characteristics of users of accounting information are largely ignored in both internal and external financial reporting. Explores these differences, to identify the…

Auditing the cost‐effectiveness of radon mitigation in the workplace

A.R. Denman, E.P. Harris, M.R. Hermann, P. Phillips

Radon is a natural gas which can build up underneath buildings. The International Agency for Research on Cancer has found sufficient evidence to classify radon as harmful to…

Audit disaster futures: antidotes for the expectation gap?

Fran M. Wolf, James A. Tackett, Gregory A. Claypool

The gap between what the public expects from the auditor and what the auditor perceives his or her role to be has exacerbated crises within the accounting profession. Perceived…

Implications of US Securities and Exchange Commission Rule #33‐7380 in the improvement of accounting students’ writing skills

Alan Reinstein, Thomas R. Weirich, Donald A. Nellermoe

In response to many authoritative and honorary bodies, the accounting profession has recognized the importance of accounting curricula emphasizing written and oral communications…

Computers and accounting: where do we go from here?

Roger K. Doost

Traces the evolution of computers and their applications in accounting. Highlights the changing in relationships between accountants and IT. Argues that accountants have not kept…