Managerial Auditing Journal: Volume 23 Issue 5

Mandatory audit firm rotation and audit quality

Andrew B. Jackson, Michael Moldrich, Peter Roebuck

The purpose of this paper is to investigate the effect that a regime of mandatory audit firm rotation would have on audit quality.

Information technology and its implications for internal auditing: An empirical study of Saudi organizations

Ahmad A. Abu‐Musa

The purpose of this paper is to investigate empirically the impact of emerging information technology (IT) on internal auditors' (IA) activities, and to examine whether the IT…

The development of accounting regulations in Egypt: Legitimating the International Accounting Standards

Mostafa Kamal Hassan

This paper seeks to understand the processes of setting accounting standards in a developing country in transition, namely Egypt. It explores the social, political as well as…

Performance parameters interrelations from a balanced scorecard perspective: An analysis of Greek companies

Sandra Cohen, Dimitris Thiraios, Myrto Kandilorou

The proponents of balanced scorecard (BSc) claim that lead factors interrelate and their improvement ultimately leads to increased financial performance. The purpose of this paper…

Confucian culture and whistle‐blowing by professional accountants: an exploratory study

Dennis Hwang, Blair Staley, Ying Te Chen, Jyh‐Shan Lan

The purpose of this paper is to use survey data to examine the impact of culture on current and future accounting and auditing professionals' intent to be whistle‐blowers in a…