Managerial Auditing Journal: Volume 23 Issue 7

Impact of the IFRS and US‐GAAP on economic‐financial indicators

Ilse Maria Beuren, Nelson Hein, Roberto Carlos Klann

The paper seeks to analyze the impact of differences between the International Financial Reporting Standards (IFRS) and Generally Accepted Accounting Principles in the United…

Fraudulent financial reporting detection and business failure prediction models: a comparison

Fen‐May Liou

The purpose is to explore the differences and similarities between fraudulent financial reporting detection and business failure prediction (BFP) models, especially in terms of…

Internationalising auditing standards: stakeholder views on Australia's strategic directions

Steven Dellaportas, P.W. Senarath Yapa, Sivakaran Sivanantham

The purpose of this paper is to examine and evaluate the internationalisation of Australian auditing standards by analysing the submissions to the Auditing and Assurance Standards…

The pricing of audit services: evidence from Kuwait

Meshari O. Al‐Harshani

The main objective of this study is to investigate factors influencing the amount of external audit fees in Kuwait. Of particular interest is the examination of the potential…

Auditors general's universe revisited: An exploratory study of the influence they exert on public administration through their value for money audits

Danielle Morin

As practised by Auditors General in governmental organizations, the value for money (VFM) audit is ultimately destined to improve the management of public affairs. This study aims…