Managerial Auditing Journal: Volume 18 Issue 5

Whistle‐blowing to internal auditors

William J. Read, D.V. Rama

Whistle‐blowing can play an important role in the internal control environment of an organization, and internal auditors are its natural outlets. This study examines…

Perennial self‐audit: model and applications

Zhijiang Ni, Stanislav Karapetrovic

This paper illustrates a perennial self‐audit model for quality management system (QMS) improvement. The model is based on the concepts of self‐ and nano‐audits, which directly…

The origins of value‐for‐money auditing: the Baltimore and Ohio Railroad: 1827‐1830

Dale L. Flesher, William D. Samson, Gary John Previts

Evidence of audit committee activity in the formative years of the Baltimore & Ohio (B&O) Railroad indicates that control and reporting activity developed long before the…

The statutory audit of owner‐managed companies in Malta

Norbert Tabone, Peter J. Baldacchino

Historically, as a former British colony, Malta has had its accounting and auditing practices highly influenced by UK regulation. However, in the last decade, departures have…

Auditing managerial training needs of Turkish small and medium‐sized hotel enterprises

Cevdet Avcikurt

The number and importance of small and medium‐sized hotel enterprises (SMHEs) is increasing. As in many countries, SMHEs in Turkey play a great role in the economy, due to their…

Mentoring, organizational commitment and intentions to leave public accounting

H. Lynn Stallworth

This study evaluates the usefulness of a multidimensional conceptualization of organizational commitment in the public accounting environment and examines the influence of…

A framework for separation of duties in an SAP R/3 environment

Adam Little, Peter J. Best

The majority of medium‐to‐large international organizations have adopted enterprise resource planning systems (ERPs) of which SAP R/3 is the current market leader. This paper…

Human resource management issues in audit firms: a research agenda

John A. Brierley, David R. Gwilliam

This paper discusses the contribution and value of research into human resource management issues as they affect auditors and audit firms, and to identify areas for future…