Managerial Auditing Journal: Volume 21 Issue 4

An investigation of TBL report assurance statements: UK and European evidence

Craig Deegan, Barry J. Cooper, Marita Shelly

The purpose of this paper is to document a study of European and UK triple bottom line (TBL) report assurance statements.

Factors influencing a firm's accounting policy decisions when tax accounting and financial accounting coincide

Christos Tzovas

This paper aims to investigate the factors that influence the accounting policy decisions of firms operating in Greece. Emphasis is given to management's perceptions regarding the…

Exploring perceived threats of CAIS in developing countries: the case of Saudi Arabia

Ahmad A. Abu‐Musa

The objective of this paper is to investigate the perceived threats of computerized accounting information systems (CAIS) in Saudi organizations.

The case for fair budgetary procedures

Nace R. Magner, Gary G. Johnson, Harold T. Little, A. Blair Staley, Robert B. Welker

To summarize the findings of empirical studies the authors have conducted regarding budgetary procedures fairness and to discuss key implications of these findings.

Crime and punishment in the marketplace: Accountants and business executives repeating history

Alan Reinstein, Stephen R. Moehrle, Jennifer Reynolds‐Moehrle

To develop theoretical frameworks to discuss high profile scandals, where responsible accountants and other executives could have saved themselves, many investors and others…

The effects of accounting students' ethical reasoning and personal factors on their ethical sensitivity

Samuel Y.S. Chan, Philomena Leung

Rest posited that to behave morally, an individual must have performed at least four basic psychological processes: moral sensitivity; moral judgment; moral motivation; and moral…

Managerial Auditing Journal