Managerial Auditing Journal: Volume 24 Issue 2

The future of the external audit function

Ian Fraser, Chris Pong

The purpose of this paper is to provide an overview of the challenges and opportunities currently facing external auditors at a time of economic and financial crisis.

Crunch time for bank audits? Questions of practice and the scope for dialogue

Margaret Woods, Christopher Humphrey, Kevin Dowd, Yu‐Lin Liu

The purpose of this paper is to review the way in which auditing issues have been raised and addressed during the credit crunch and developing global financial crisis.

The audit crunch: reforming auditing

Prem Sikka, Steven Filling, Pik Liew

The purpose of this paper is to stimulate debates about contemporary auditing practices.

The audit trinity: the key to securing corporate accountability

Brenda A. Porter

The purpose of this paper is to distinguish between corporate accountability and corporate governance, explore the development of corporate accountability and examine the role of…

Restoring trust in auditing: ethical discernment and the Adelphia scandal

Kristine Barlaup, Hanne Iren Drønen, Iris Stuart

The purpose of this paper is to encourage ethical discernment as a dimension of business decision‐making.

Travelling audit's fault lines: a new architecture for auditing standards

David J. Hatherly

The purpose of this paper is to challenge the conceptual basis upon which the current auditing standards are based.