Managerial Auditing Journal: Volume 21 Issue 2

The accuracy of earnings forecasts disclosed in the prospectuses of newly formed public companies in Jordan

Mohamad T.A. El‐Rajabi, Angappa Gunasekaran

This study aims to examine the accuracy of the earnings forecasts (EFs) included in the prospectuses of newly established firms in Jordan.

An investigation of ISO 9000 adoption in Saudi Arabia

Hesham A.E. Magd

The purpose of this paper is to evaluate the results from a survey on ISO 9000 certified manufacturing companies in Saudi Arabia.

The impact of a budgetary design system: direct and indirect models

Desmond Yuen

Numerous accounting studies have investigated the effects of participatory budgetary processes. The job satisfaction of participating employees is one of the most frequently…

An exploratory study of the effects of the Sarbanes‐Oxley Act, the SEC and United States stock exchange(s) rules on audit committee alignment

Louis Braiotta, Jian Zhou

To investigate the recommendations of the Blue Ribbon Committee (BRC) and the requirements of the Sarbanes‐Oxley Act (SOX) on audit committee alignment.

Managerial levels and the effects of budgetary participation on managers

Veronique Frucot, Stephen White

To investigate the effects of managerial level – a manager's position in the organizational hierarchy – and budgetary participation on managerial performance and job satisfaction.

Using automated equilibrium correction modelling in analytic review

Teruyo Omura, Roger Willett

The purpose of this paper is to show how dynamic regression models based on equilibrium correction principles can be used to form auditor expectations of account balances as part…

Increase your fraud auditing effectiveness by being unpredictable!

Thomas E. McKee

To identify how auditors can incorporate unpredictability into their audit plan in order to comply with both US and international auditing standards on the prevention and…

Managerial Auditing Journal

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