Managerial Auditing Journal: Volume 19 Issue 4

Control self‐assessment as a route to organisational excellence: A Scottish Housing Association case study

James Sheffield, Siobhan White

Control self‐assessment (CSA) has been discussed as an audit technique, but little practical guidance is available in the UK on the subject. A limited number of public sector…

Management accounting practices in selected Asian countries: A review of the literature

Maliah bt. Sulaiman, Nik Nazli Nik Ahmad, Norhayati Alwi

Traditional management accounting techniques such as standard costing and variance analysis, traditional budgeting and cost volume profit analysis are said to be less useful in…

Impact of ISO 9000 registration on company performance: Evidence from Malaysia

Kamal Naser, Yusuf Karbhari, Mohammad Zulkifli Mokhtar

This study investigates the determinants of corporate performance and evaluates whether ISO 9000 registration impacts corporate performance in a sample of Malaysian listed…

Goal characteristics, communication and reward systems, and managerial propensity to create budgetary slack

Desmond C.Y. Yuen

This study examines the relationship between a number of goal characteristics and the propensity of divisional managers to create budgetary slack. These goal characteristics are…

BSQ strategic formulation framework: A hybrid of balanced scorecard, SWOT analysis and quality function deployment

Y.K. Ip, L.C. Koo

The hybrid of the balanced scorecard, SWOT analysis and quality function deployment creates a pragmatic approach for managerial and consultant practitioners to translate vague…

The evolution of IT auditing and internal control standards in financial statement audits: The case of the United States

David C. Yang, Liming Guan

The rapid escalation of technology and the use of computers in business practice result in more information technology (IT) auditing and internal control standards and guidelines…

A conceptual risk framework for internal auditing in e‐commerce

Jagdish Pathak

Auditors provide high assurance to executives amidst information and database risk. A framework is provided for auditors within cyber entities. The categories of e‐commerce…

Investment appraisal: A new approach

Michael Pogue

This paper addresses a theoretical weakness inherent in the typical application of the net present value approach to investment appraisal. This weakness concerns the assumption…