Managerial Auditing Journal


Accounting and Finance

Table Of Contents: Volume 15 Issue 6

Developing internal audit competencies

Spencer Pickett

This article will explain why training is so important to the success of internal audit. Several new initiatives will be outlined covering the IIA’s new internal audit…

Generic audit of management systems: fundamentals

Stanislav Karapetrovic, Walter Willborn

As competition in the global economy grows, management systems are becoming increasingly complex and diverse. Management system audits, applied for the examination of…

Decision‐making differences between big six and non‐big six auditing firms: the implications for the internal audit function

Asokan Anandarajan, Gary Kleinman

Internal auditors have a direct interest in understanding how external audit firms make decisions that may have important implications for their own firm. Explores whether…

An experimental investigation of the effects of artificial intelligence systems on the training of novice auditors

Nitaya Wongpinunwatana, Colin Ferguson, Paul Bowen

The primary objective of this research is to investigate the impact of task‐technology fit on users’ performance when using artificial intelligence systems for auditing…



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Emerald Publishing Limited

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  • Dr Vivek Mande