Managerial Auditing Journal: Volume 18 Issue 2

An empirical investigation of symptoms of obsolete costing systems and overhead cost structure

Siu Y. Chan, Dominica Suk‐Yee Lee

The purpose of this study is to identify the most frequently found symptoms of obsolete costing systems and to investigate whether these symptoms are associated to the proportion…

Auditor recall and evaluation of internal control information: does task‐specific knowledge mitigate part‐list interference?

James Lloyd Bierstaker

Part‐list interference occurs when reading a few items from a previously viewed list interferes with recall of the remaining items. The purpose of this study is to examine if the…

Career drivers of junior auditors: an exploratory study

Yew Ming Chia

This exploratory study profiles the career drivers of junior auditors in the Hong Kong Special Administrative Region. Specifically, the study identifies what “drives” a junior…

Auditing power and policy in UK mental health services

Grace Hurford

This article summarises research that explored the way that policy has worked in UK mental health services over the last 20 years. It constructs a framework for analysing three…

Implementing the EFQM excellence model in a local authority

Carol George, Fraser Cooper, Alex Douglas

Many organisations, including a number of those in the public sector, have adopted the EFQM excellence model as a means of improving performance. Supported, and in some cases…

The auditors’ client inquiry process

Christie L. Comunale, Thomas R. Sexton, Stephen C. Gara

The efficiency and the effectiveness of the audit depend in part on the efficiency and the effectiveness of the client inquiry process. This paper presents a model that helps…

“Consultobabble” and the client‐consultant relationship

Russell Williams

Consultants are never far from criticism not least because of the so‐called “consultobabble” used it is argued to hide their lack of objectivity or deficiencies in terms of…

Supply chain evaluation in the service industry: a framework development compared to manufacturing

Yunus Kathawala, Khaled Abdou

The services industry, especially the professional sector in the auditing, accounting, and financial consulting, was and still is moving toward globalization. This move was…

Effects of emotional intelligence on concern for quality and problem solving

M. Afzalur Rahim, Patricia Minors

This study tested the relationships of the three dimensions of emotional intelligence (EQ) (self‐awareness, self‐regulation, and empathy) to managers’ concern for the quality of…