Managerial Auditing Journal: Volume 19 Issue 9

Legal, economic and psychological issues of accounting for employee stock options

Michael Nwogugu

This paper analyzes economic, legal, behavioral and public policy issues pertaining to the accounting for employee stock options. The paper explains why employee stock options…

Internal auditors and job stress

Linda Lee Larson

This study used the Ivancevich and Matteson Stress Diagnostic Survey to gather data concerning job stress for a large national sample of internal auditors in the USA. Survey…

Environmental auditing in the new Europe

Michael Watson

In May 2004 the European Union expanded. Although most of the new member states have serious environmental problems, all are required to accept EU environmental legislation and…

Section 404 implementation: Chief audit executives navigate uncharted waters

William J. Cenker, Albert L. Nagy

Section 404 of the Sarbanes‐Oxley Act requires management to include in the annual report a report on the effectiveness of the company's internal control over financial reporting…

The reliance of external auditors on internal auditors

Hasnah Haron, Andrew Chambers, Rozaldy Ramsi, Ishak Ismail

External auditors often rely on other professionals for the audit of the financial statements of their clients. Generally, external auditors rely on clients’ internal auditors…

Arthur Andersen and the capital punishment debate

Thomas T. Amlie, Mark C. Mitschow

The paper may provide policy makers with another tool for analyzing the impact of disciplinary actions against public accounting firms. It analyzes the termination of US public…

Bigger than any code of ethics and rules of audit: Civilization – from divisive barbarity to the birth of a new age

Roger K. Doost

Humanity is maturing slowly and is soaked in blood, passing through his age of childhood and adolescence. He is now going through the last stages of his adolescence – producing…