Managerial Auditing Journal: Volume 22 Issue 1

Restoring public confidence in capital markets through auditor rotation

Sandra K. Gates, D. Jordan Lowe, Philip M.J. Reckers

To determine the effect of audit firm rotation and/or audit partner rotation on individuals' confidence in the quality of audited financial statements.

Investors' attitudes toward source credibility

David L. Schwarzkopf

To inform research on source credibility by providing insight into investors' perception and use of common information sources.

Audit judgment performance: assessing the effect of performance incentives, effort and task complexity

Zuraidah Mohd‐Sanusi, Takiah Mohd‐Iskandar

This study examines the mediating effect of effort on the relationship between performance incentives and audit judgment performance under different levels of task complexity.

The impact of auditor‐client relationships on the reversal of first‐time audit qualifications

Michael J. Meyer, John T. Rigsby, Jeff Boone

To examine whether auditor‐client relationships have an effect on the decision by an auditor to remove an audit qualification.

Perceptions of preparers and users to accounting change: a case study in an Australian university

Nazmi Sae'b Jarrar, Malcolm Smith, Colin Dolley

To examine the likelihood of successfully implementing activity‐based costing (ABC) in a university setting.

Top executive audits: strategic reviews of operational activities

Barry J. Witcher, Vinh Sum Chau, Paul Harding

The paper explores the involvement of top management in strategic reviews of the organization's operational activities (known as top executive audits or TEAs). These are discussed…

Global Research in Organizational and Accounting Change (GROAC) Conference 9-11 July 2008

Emerald at 40

Rebecca Marsh

Note of clarification