Managerial Auditing Journal: Volume 17 Issue 9

An institutional perspective of non‐financial management accounting measures: a review of the financial services industry

Mostaque Hussain, A. Gunasekaran

The inadequacies of conventional management accounting (MA) systems increase the need of up‐to‐date MA information. However, critical non‐financial success factors are emerging in…

UK fund managers, audit regulation and the new Accountancy Foundation: towards a narrowing of the audit expectations gap?

Ian P. Dewing, Peter O. Russell

This paper reports the results of a postal questionnaire survey of UK primary stakeholders, members of the Institutional Fund Managers Association, as to the definition of the…

Developing and managing a romantic business relationship: life cycle and strategies

Mosad Zineldin

Companies operate in a highly competitive climate and offer a wide variety of new products and services to both individuals and business firms. Today, companies find themselves…

Australian auditors‐general involvement in probity auditing: evidence and implications

Christine Ryan, Chew Ng

Probity audits, real time audits which review compliance with process and conformance with guidelines, are gaining popularity in the Australian public sector. Prior research has…

The cultural acceptability of the EBEM in Yemen

Y. Al‐Zamany, M.F. Dulaimi, S.E.J. Hoddell, B.M. Savage

This paper examines the importance of quality management for Yemen, a developing country, in the light of challenges introduced by recent changes in levels of protection from…

Integrated business excellence model for a trading company

Andreas Bauer, Gerald Reiner

In this paper, we first present the conceptual framework for the customer satisfaction‐oriented evaluation of process improvements that is embedded in an improvement cycle. The…

Ethical judgement, locus of control, and whistleblowing intention: a case study of mainland Chinese MBA students

Randy K. Chiu

The purpose of this study is to investigate the ethics of whistleblowing in Chinese society. A framework is suggested to explain whistleblowing behaviour in terms of the…

Safety management systems in Hong Kong: is there anything wrong with the implementation?

Stephen C.K. Yu, Bob Hunt

Given the fact that the effectiveness of safety management systems (SMS) have reached a no‐improvement plateau in most organisations in Hong Kong, those involved in SMS would…

EU catches up with US anti‐trust legislation

Ashley Burrowes, John MacDonald

This paper discusses how the European Union is catching up with US anti‐trust legislation. With the collapse of Enron and the name of Sherron Watkins joining Jeffrey Wigand on a…

Financial Crime Investigation and Control

Gerald Vinten