Managerial Auditing Journal


Accounting and Finance

Table Of Contents: Volume 16 Issue 1

Turnbull – generating undue expectations of the corporate governance role of audit committees

Mahbub Zaman

Reviews the Turnbull Report, outlining the key recommendations and discussing some of its implications, particularly the increasing emphasis on a broader corporate…

Is your strategic plan feasible? Here are the tests

Eli Noy

“Strategy formulation” is one of the most important projects of any company, but there is neither an accepted procedure to perform a “feasibility test” on the strategy…

Activity‐based life‐cycle costing

Jan Emblemsvag

The purpose of this paper is to present a new method for life‐cycle costing (LCC) called activity‐based LCC by employing the comprehensive activity‐based life‐cycle…

Developing a model to restructure the overpopulated banking industry in Lebanon

Abdulrazzak Charbaji

The purpose of this research is to develop a multivariate statistical model to classify the commercial banks in Lebanon in cohesive categories on the basis of their…

Improving the speed of ISO 14000 implementation: a framework for increasing productivity

Satya P. Chattopadhyay

Time to implementation is an essential measure of success in the implementation of ISO 14000 in organizations across the spectrum. Time delays are directly correlated to…

Structure versus judgement in the audit process: a test of Kinney’s classification

Malcolm Smith, Brenton Fiedler, Bruce Brown, Joanne Kestel

Sullivan suggests that the alternative audit approaches adopted by accounting firms be expressed in terms of “structure” and “judgement”, with a division provided by the…



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Emerald Publishing Limited

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  • Dr Vivek Mande