Managerial Auditing Journal: Volume 18 Issue 1

Creative team climate in an international accounting office: an exploratory study in Saudi Arabia

Abdullah Al‐Beraidi, Tudor Rickards

Conventional wisdom presumes that accounting professionals have little capability for creative thinking. An alternative view is that accountants display creativity when provided…

Controllers or catalysts for change and improvement: would the real value for money auditors please stand up?

Danielle Morin

Public finance watchdogs and guardians of the public purse. These are just two of the labels branded on Auditors General over the years. Since their initiation into value for…

The 150‐hour rule: does it improve CPA exam performance?

K. Raghunandan, William J. Read, Clifford D. Brown

The American Institute of Certified Public Accountants (AICPA) has established 150 semester hours as the minimum education requirement to qualify to take the CPA examination. This…

A 25‐year retrospective on the IIA’s SAC projects

Tommie Singleton, Dale L. Flesher

In 2002, The Institute of Internal Auditors (IIA) observed the 25th anniversary of the publication of its first Systems, Auditability, & Control (SAC) study. This paper reviews…

AA1000 and SA8000 compared: a systematic comparison of contemporary accountability standards

Math Göbbels, Jan Jonker

One of the ways to deal with stakeholder issues, is the use and application of accountability standards. Two recent accountability standards (AA1000 and SA8000) will be the…

The impact of presentation format and individual differences on the communication of information for management decision making

Stella So, Malcolm Smith

Accounting information is essentially multivariate and the relationships among variables may be difficult to establish. Differing multivariate information presentation methods may…

Auditing excellence in call centres: access is a corporate responsibility

Warren J. Sewell‐Staples, John F. Dalrymple, Katherine Phipps

This paper examines how the Australian Quality Council and the European Foundation for Quality Management address issues of access and corporate responsibility through their…