Managerial Auditing Journal: Volume 17 Issue 3

Accounting and auditing requirements of the Sudan Companies Act 1925: time for change

John A. Brierley, Hussein M. El‐Nafabi, David R. Gwilliam

The Sudan Companies Act 1925 is outdated. There is a need for substantial revision to the Act either in accordance with, for example, current UK legislation, or a framework more…

Re‐engineering recruitment to the accounting profession

Malcolm Smith, Christopher Graves

There can be few personnel techniques so lowly regarded as the recruitment interview. Yet we persevere with the use of the technique despite the overwhelming evidence of its…

A critical evaluation of the effect of participation in budget target setting on motivation

Pamela Reid

This paper critically evaluates the effect of participation in budget target setting in an effort to increase the probability of an organisation’s goals being achieved and, in so…

An assessment of the newly defined internal audit function

Albert L. Nagy, William J. Cenker

The new definition of internal auditing defines the function as an independent, objective assurance and consulting activity designed to add value and improve an organization’s…

Auditing the indirect consequences of rework in construction: a case based approach

Peter E.D. Love

There is little known about the indirect consequences of rework in construction projects, especially the financial costs. Therefore, this paper uses examples from a case study to…

Corporate governance: communications from internal and external auditors

Janet L. Colbert

International Standards on Auditing (ISAs) require external auditors to communicate with the client’s governance body regarding significant matters which came to the auditors’…

Slack in public administration: conceptual and methodological issues

Tor Busch

Ever since its introduction, the concept of organisational slack has constituted the basis for a considerable body of research within behavioural science. A great deal of this…