Managerial Auditing Journal: Volume 17 Issue 4

The IMA code of ethics and IMA members’ ethical perception and judgment

Douglas E. Ziegenfuss, Otto B. Martinson

The purpose of this study is to determine if members of the Institute of Management Accountants (IMA) use the IMA Code of Ethics in recognizing and resolving ethical dilemmas. We…

The impact of social responsibility on business performance

Mohamed Zairi, John Peters

This paper presents social responsibility of business organisations not as a “nice to do” gesture but rather as a critical driver of corporate performance. The paper proposes a…

Detecting false financial statements using published data: some evidence from Greece

Charalambos T. Spathis

This paper examines published data to develop a model for detecting factors associated with false financial statements (FFS). Most false financial statements in Greece can be…

An empirical analysis of the likelihood of detecting fraud in New Zealand

Stephen Owusu‐Ansah, Glen David Moyes, Peter Babangida Oyelere, David Hay

This paper reports on the perceived effectiveness of 56 fraud‐detecting audit procedures used in the stock and warehousing cycle, and the factors that influence the likelihood of…

The OECD Convention and bribery in international business transactions: implications for auditors

Carl Pacini, Judyth Swingen, Hudson Rogers

The OECD Convention on Combating Bribery of Foreign Public Officials in International Business Transactions went into force in February 1999. This article defines the extent and…