Managerial Auditing Journal: Volume 26 Issue 7

Exploring the role of country and client type on the auditor's client risk assessments and audit planning decisions

Michael De Martinis, Hironori Fukukawa, Theodore J. Mock

The purpose of this paper is to examine whether country (Australia or Japan) and client type (public sector or private sector) impact the auditor's client risk assessments…

Management accounting and risk management in Malaysian financial institutions: An exploratory study

Siti Zaleha Abdul Rasid, Abdul Rahim Abdul Rahman, Wan Khairuzzaman Wan Ismail

The purpose of this paper is to examine the link between management accounting and risk management. The paper measures the extent to which management accounting practices help in…

Internal audit involvement in enterprise risk management

Laura de Zwaan, Jenny Stewart, Nava Subramaniam

The purpose of this paper is to examine the impact of internal auditors' involvement in enterprise risk management (ERM) on perceptions of their willingness to report a breakdown…

The internal audit function: Perceptions of internal audit roles, effectiveness and evaluation

Dominic S.B. Soh, Nonna Martinov‐Bennie

The purpose of this paper is to provide insights into the current roles and responsibilities of the internal audit (IA) function and the factors perceived to be necessary to…

The effectiveness of audit committees for low‐ and mid‐cap firms

Won Sil Kang, Alan Kilgore, Sue Wright

The purpose of this paper is to investigate the effectiveness of recommendations made by the Australian Stock Exchange (ASX) relating to audit committees in Australia, and whether…

Risk management, governance and assurance

Nava Subramaniam, Professor Peter Carey

Third Global Accounting and Organizational Change Research Conference 2012