Managerial Auditing Journal: Volume 17 Issue 8

The disclosure of information on market risk: evidence from the Dow 30

Alan Blankley, Reinhold Lamb, Richard Schroeder

In 1997, the Securities and Exchange Commission (SEC) issued new disclosure rules in an amendment to Regulation S‐X. This release requires the disclosure of both qualitative and…

Implications of non‐financial performance measures in Finnish banks

Mostaque Hussain, A. Gunasekaran, Mazhar M. Islam

The inadequacies of traditional management accounting (MA) information indicate a need for management to find proper measuring tools for emerging non‐financial performance (NFP…

Tax audit: Bangladesh panorama

Dilip Kumar Sen, Swapan Kumar Bala

The present paper is a brief study on the modus operandi of the existing income tax audit in Bangladesh. This study centres around: meaning of tax audit; need for tax audit;…

An empirical investigation of context‐dependent communications between auditors and bankers

Elizabeth Dreike Almer, Richard G. Brody

Despite attempts to close the expectation gap, researchers in the USA and other countries continue to demonstrate the existence of differences between auditors’ beliefs about…

Auditors’, bankers’ and insolvency practitioners’ “going‐concern” opinion logit model

Sylvia Constantinides

“Going‐concern” opinions are judgemental and therefore fraught with numerous problems. The inability to establish the “correctness” or otherwise of the “going‐concern” opinion…

Effectiveness of bank audit in Bangladesh

Javed Siddiqui, Jyotirmoy Podder

The study examines the effectiveness of financial audit of banking companies operating within Bangladesh. The scope of bank audit has also been examined. The audited financial…