Managerial Auditing Journal: Volume 17 Issue 7

Accounting standards and practices of financial institutions in GCC countries

Mostaque Hussain, Mazhar M. Islam, A. Gunasekaran, Kooros Maskooki

In recent years, there has been a growing tendency to establish closer ties among the Gulf Cooperation Council (GCC) countries (Bahrain, Saudi Arabia, Oman, Qatar, and United Arab…

“One country, two systems” – insolvency administration in the People’s Republic of China

Christina Y.M. Ng

The Asian financial turmoil has resulted in widespread corporate difficulties and collapses in the Asia‐Pacific region. There is an urgent need of corporate recovery and…

The stock market reaction to fraudulent financial reporting

Raymond A.K. Cox, Thomas R. Weirich

Explores the impact that recent fraudulent financial reporting has had on the capital markets. Attempts to examine the stock market reaction, both to return and risk, to…

The development of auditing standards and the certified public accounting profession in China

Barry J. Cooper, Lynne Chow, Tang Yun Wei

The organisational framework for the development of auditing in China evolved from government audit, internal audit and public audit institutions and subsequently provided the…

Hoshin kanri: a study of practice in the UK

Barry Witcher

This article presents findings from an ESRC sponsored research project about the use of hoshin kanri (policy management) in the UK. The research used tracer studies to follow in…

Auditing hospital queuing

Gerald L. Barlow

This paper reports on research carried out during the summer of 2000, within a National Health hospital in the West Midlands region of England. It looks specifically at the…

Business excellence versus ISO 9000 in an Irish context – which delivers?

Graham Dwyer

Many Irish organisations have embraced business excellence and ISO 9000 as concepts to deliver sustainable quality systems. The aim of this paper is to offer perspectives on both…

The kids are bickering and sniping: missteps in collaborative management

Douglas A. Hensler

One of the methods used to develop “integrated management” is a collaborative management style by an organization leader. Known under a number of monikers including collaborative…

Learning through quality and innovation

Catherine L. Wang, Pervaiz K. Ahmed

This conceptual paper examines the role of knowledge and learning in the quality and innovation process, and proposes a holistic, cross‐disciplinary model of the learning approach…

The yin and yang of quality systems evaluation

Adrienne Curry, Nasser Kadasah

This paper highlights the need for an integrated, more innovative approach to the evaluation of quality management systems to focus organisations on future business improvement. A…