Managerial Auditing Journal: Volume 15 Issue 3

The Swedish management audit: a precedent for performance and value for money audits

Ashley Burrowes, Marie Persson

This study reports the findings of a survey of Swedish auditors seeking opinions on the conceptual underpinnings of the long established private sector management audit in that…

International and US standards: error and fraud

Janet L. Colbert

Both the international and US auditing Standards provide guidance to the auditor in searching for material misstatements caused by errors and fraud. Auditors, especially those…

The ethics of final year accountancy students: an international comparison

Conor O’Leary, Derry Cotter

Ethical behaviour is a critical component of the accountancy/auditing profession. This study examines ethical attitudes of final year accountancy students in Ireland and…

The implications of intellectual property law for the auditing and protection of national and international brands: Part I. Brands in cyberspace

Matthew J. Elsmore

Examines the current protection afforded to brand owners within the realms of cyberspace, specifically the World Wide Web. Trade mark law currently provides a benchmark for the…

Corporate social performance reporting in Bangladesh

Shahed Imam

Corporate Social Reporting (CSR) assumes that the companies are socially conscious to discharge their social obligations for the well being of the society. Now business…

Network Auditing. A Control Assessment Approach

Gerald Vinten