Managerial Auditing Journal: Volume 19 Issue 3

Sarbanes‐Oxley and audit failure: A critical examination

James Tackett, Fran Wolf, Gregory Claypool

The highly publicized accounting scandals of the recent past seriously damaged the credibility of the accounting profession. In an effort to restore public confidence in the…

Interaction between compulsory and voluntary disclosure in Saudi Arabian corporate annual reports

Abdulrahman Al‐Razeen, Yusuf Karbhari

This study investigates the interaction between the compulsory and voluntary disclosures in the annual reports of Saudi Arabian companies. The sample comprises both listed and…

Dual reforms: Accounting and corporate governance

Mehenna Yakhou, Vernon P. Dorweiler

Adopting the Sarbanes‐Oxley Act has provided impetus to reforming corporate accounting and corporate governance. Implementation of this legislation is so broad as to move from…

Internal auditors’ role and authority: New Zealand evidence

Karen Van Peursem

In this study, internal auditors are asked to come to a view on whether functions they perform in connection with internal audit engagements are essential, and to what degree…

The US General Accounting Office: Is freedom of audit access imperiled?

Felix Pomeranz

The General Accounting Office (GAO) has been Congress’ long‐serving auditor, issuing reports designed to improve the operations of government agencies and to enhance their cost…

Implementing the impairment of assets requirements of SFAS No. 144: An empirical analysis

Alan Reinstein, Gerald H. Lander

The provisions of Statement of Financial Accounting Standards (SFAS) No. 144, Accounting for the Impairment or Disposal of Long‐lived Assets, have raised many implementation…

Corporate reporting on the Internet: Audit issues and content analysis of practices

Richard Fisher, Peter Oyelere, Fawzi Laswad

The use of the Internet for financial reporting creates unique opportunities and challenges for the auditing profession. This exploratory study identifies the key audit…

Creative accounting in small advancing countries: The Greek case

Spyros Baralexis

The great majority of the studies conducted on the problem of creative accounting concerns large countries with developed capital markets. Their results are not necessarily…

Going concern prediction using data mining techniques

Hian Chye Koh, Chan Kee Low

Going concern is a fundamental concept in accounting and auditing and the assessment of a firm's going concern status is not an easy task. Several going concern prediction models…