Managerial Auditing Journal


Accounting and Finance

Table Of Contents: Volume 14 Issue 8

Outsourcing implications for accounting practices

Ahmad H. Juma’h, Douglas Wood

Discusses the treatment of outsourcing in company accounts. In particular, it considers the application of several accounting standards that may be relevant to the…

Local government internal auditors’ perceptions of the Audit Commission

Mary Bowerman, Shirley Hawksworth

Reflects on the findings of a questionnaire survey of senior local government internal auditors. The questionnaire elicited views of the internal auditors on the…

Audit independence in the UK – the state of the art

Gerald Vinten

Practising internal and external auditors regularly find that crucial concepts governing how they operate are the twin terms of independence and objectivity. Part of the…

Advances in accounting and communication – a historical review

Roger K. Doost

A short discussion of the history and importance of communications and its technological means in the development and evolution of accountancy.



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Emerald Publishing Limited

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  • Dr Vivek Mande