Managerial Auditing Journal: Volume 19 Issue 5

The future of UK internal audit education: Secularisation and submergence?

Gerald Vinten

Internal audit education is now concentrated in just a few tuition providers within the UK, a decrease from the 1980s. Generally it is not represented at all in its own right…

The consistency of individual auditors in performing evaluations

Conor O'Leary

This study examines the consistency of external auditors in evaluating internal control structures using two different audit methodologies, their current firm procedures and a…

Factors related to the organizational and professional commitment of internal auditors

Ik‐Whan G. Kwon, Doyle W. Banks

Much has been written about organizational and professional commitment; however, little has been directed toward the internal auditing profession. Given the recent decline of…

Beyond Arthur Andersen: Searching for answers

Roger K. Doost, Teddi Fishman

Recent corporate scandals, fraud, and misuse of resources involving top executives and multi‐billion dollar companies such as Sunbeam, Tyco, Medco, Enron, Worldcom, the NYSE and…

A comparison of internal audit in the private and public sectors

Jenny Goodwin

This paper explores similarities and differences between public sector internal auditing and its counterpart in the private sector. Features examined include organizational…

Client size, auditor specialization and fraudulent financial reporting

Joseph V. Carcello, Albert L. Nagy

This study examines the effect that client size has on the relation between industry‐specialist auditors and fraudulent financial reporting. Most of the major accounting firms…

The disclosure of information on derivatives under SFAS No. 133: Evidence from the Dow 30

Sak Bhamornsiri, Richard G. Schroeder

Statement of Financial Standards No. 133 (SFAS No. 133), “Accounting for derivative instruments and hedging activities” became effective for all publicly held companies for fiscal…

Long‐term effects of the going concern opinion

George E. Nogler

Studies have suggested that the auditor's fear of self‐fulfilling prophecy may alter an auditor's behavior concerning the issuance of a going concern opinion. This study…

Guide to Producing National Health Accounts, with Special Applications for Low‐income and Middle‐income Countries

Gerald Vinten