Managerial Auditing Journal: Volume 26 Issue 8

Impact of the CFO's affiliation on auditor independence

Nonna Martinov‐Bennie, Jeffrey Cohen, Roger Simnett

The purpose of this paper is to examine the potential impact of two affiliation factors, as encapsulated by the chief financial officer's (CFO) prior organizational (alumnus vs…

The decision to outsource management advisory services

Pamela Kent

The purpose of this paper, using transaction cost economics as a theoretical framework, is to seek an understanding of a company's decision to purchase Management Advisory…

Corporate environmental responsibility and audit risk

Mary Mindak, Wendy Heltzer

The purpose of this paper is to examine the relationship between and corporate environmental responsibility (CER) and audit risk.

Internal auditing in the Americas

Priscilla A. Burnaby, Susan Hass

Increased globalization and cross border trade suggest the importance of consistency in internal controls and the internal auditing activities within organizations when doing…

Third Global Accounting and Organizational Change Research Conference 2012