Managerial Auditing Journal: Volume 19 Issue 8

Opinion poll about tax audit

Pablo Arenas del Buey Torres

The research focuses on a survey addressed to specialists in the field of financial audit. The purpose is to find out their opinion on aspects related to tax audit, principally in…

Six Sigma in the UK service organisations: results from a pilot survey

Jiju Antony

Six Sigma is now increasingly applied to a variety of processes ranging from manufacturing to service and variegated transactional processes. Six Sigma has been proved to be a…

Author reflections on the Auditor's Dictionary

David O'Regan

In this paper, the author of the Auditor's Dictionary: Terms, Concepts, Processes, and Regulations reflects on the challenges and implications of dictionary‐writing. The paper…

Six Sigma in the software industry: results from a pilot study

Jiju Antony, Craig Fergusson

Six Sigma is a disciplined approach to define, measure, analyse, improve and control processes that result in variability and defect reduction. Although Six Sigma has been widely…

Audit professional examination in emerging economy Jordan

Mohamad T.A. El‐Rajabi, Angappa Gunasekaran

This study investigates the consistency of Jordan's certified public accountant examination, and its agreement with professional viewpoints regarding the relative importance of…

Mail survey reliability through follow‐up mailings: the case of auditor changes

Kimberly A. Dunn, H. Fenwick Huss

Two of the possible problems that may arise from gathering data by mail questionnaire are: survey recipients fail to respond, or they respond but provide unreliable data. Extant…

Anatomy of computer accounting frauds

A. Seetharaman, M. Senthilvelmurugan, Rajan Periyanayagam

This paper introduces fraud as asset misappropriations (85 per cent of cases), corruption and fraudulent statements. Symptoms include accounting anomalies, lack of internal…