Managerial Auditing Journal: Volume 20 Issue 9

Lending validity and consistency to performance measurement

Ryan Samuel Sale, Martha Lair Sale

The purpose of this paper is to suggest a performance evaluation technique that allows for the inclusion of qualitative data in a way that is more easily quantified.

Informational content of the cost of equity capital: empirical evidence

Khaled Elmoatasem Abdelghany

The effect of the cost of capital CEC on the investing and financing decisions is a matter of considerable interest and importance to the financial studies. However, the impact of…

Reversing the decreasing trend of students majoring in accounting

Gene Smith

To provide accounting practitioners and educators some of the reasons for the decreasing trend of students majoring in accounting and describe some of the activities that can be…

Defining training needs of five‐star hotel personnel: an application in the Antalya Region of Turkey

A. Akin Aksu

To provide an useful way for tourism industry professionals regarding defining training needs of hotel personnel and noting the interests of hotel managers in the training subject.

The foreign direct investment decision‐making process: Strategy, politics and uses of management accounting information

Nicos Sykianakis, Athanassios Bellas

This paper aims to provide a better understanding of the foreign direct investment (FDI) decision‐making process, and to explore the roles of management accounting information to…

Pricing on Andersen's FIS and internal audit services by successor auditors

Ho Young Lee

To examine whether or not new auditors of former Andersen clients perceive prohibited non‐audit services from Andersen as a business risk indicator and, therefore, adjust for the…

ABC: adopters, supporters, deniers and unawares

Sandra Cohen, George Venieris, Efrosini Kaimenaki

Despite the great interest in activity based costing (ABC), companies seem to be reluctant to adopt it. Our research aims at examining the rate of adoption of ABC by Greek…

Measuring the quality of earnings

Khaled ElMoatasem Abdelghany

Although the academic research on the quality of earnings has been improved by presenting different approaches of measurement, there is no agreed‐upon generally accepted approach…

An analysis of the impact of locus‐of‐control on internal auditor job performance and satisfaction

Dennis M. Patten

To examine whether internal auditors' job performance and/or job satisfaction are related to differences in the personality variable locus‐of‐control (LOC) and its relation to…