Managerial Auditing Journal: Volume 32 Issue 4/5

Accounting, auditing and governance in the SAARC group of nations

Steven Dellaportas, Mahesh Joshi

Empirical study on determinants of environmental disclosure: Approach of selected conglomerates

Ravi Inder Singh Chandok, Sukhdev Singh

The purpose of this study is to examine the status of corporate environment on the websites and annual reports of selected companies. This paper also attempts to study the…

CSR focus in the mission and vision statements of public sector enterprises: evidence from India

Mansi Mansi, Rakesh Pandey, Ehtasham Ghauri

This study aims to explore the weightage rendered to corporate social responsibility (CSR) keywords in mission and vision (M&V) statements of public sector enterprises (PSEs) in…

Corporate governance and risk reporting: Indian evidence

Ridhima Saggar, Balwinder Singh

This study aims to measure the extent of voluntary risk disclosure and examine the relationship between corporate governance firm level quality in the form of board…

IFRS adoption challenges in developing economies: an Indian perspective

Sharad Sharma, Mahesh Joshi, Monika Kansal

This study aims to examine the perceptions of accounting practitioners and users about implementation challenges with International Financial Reporting Standards (IFRSs) at the…

Business group affiliation, earnings management and audit quality: evidence from Bangladesh

Mohammad Badrul Muttakin, Arifur Khan, Dessalegn Getie Mihret

This study aims to investigate the moderating role of audit quality on the association between business group affiliation of firms and earnings management in the South Asian…

Combating corruption in a microfinance institution

Mohammad I. Azim, Kuang Sheng, Meropy Barut

Combatting corruption is an important social and commercial issue in most human societies. Many researchers have revealed how an effective anti-corruption practice can possibly…

Inquiry into the cultural impact on cost accounting systems (CAS) in Sri Lanka

Padmi Nagirikandalage, Ben Binsardi

The purpose of this paper is to critically explore the implementation of cost accounting systems (CAS) using content analysis. In particular, it aims to examine the impact of Sri…

The professionalisation of auditing in less developed countries: the case of Sri Lanka

Prem W.S. Yapa, Sarath L. Ukwatte Jalathge, Pavithra Siriwardhane

This paper aims to examine the tensions amongst the audit firms operating in Sri Lanka with the introduction of open economic policies in early 1980s and its impact to the…

Diffusion of integrated reporting in an emerging South Asian (SAARC) nation

Nuwan Gunarathne, Samanthi Senaratne

This paper aims to examine how and why integrated reporting (IR) as a managerial technology is diffused in Sri Lanka, an emerging South Asian (South Asian Association for Regional…