Managerial Auditing Journal: Volume 18 Issue 9

Taxation of e‐commerce in Hong Kong: applying UK and US experience

Carlos Noronha, Gerald Vinten

Due to the rapid growth of electronic commerce worldwide, the traditional approach of taxing business profits in Hong Kong, a source‐based common law jurisdiction, warrants a…

An assessment of Web accessibility of UK accountancy firms

Russell Williams, Rulzion Rattray

The growth of the Internet and Web offers opportunities to both organisations and individuals. Some of this opportunity is lost to both though if Web site content is not…

Are budgets useful? A survey of Malaysian companies

Nik Nazli Nik Ahmad, Maliah Sulaiman, Norhayati Mohd. Alwi

This study examines if budgets are still used in Malaysian companies. There are two divergent views on the usefulness of budgets. Proponents of budgets argue that they are still…

Computer‐assisted audit tools and techniques: analysis and perspectives

Robert L. Braun, Harold E. Davis

In light of the increasing demand on auditors to make the audit more effective and efficient, this paper presents a brief summary of the most prominent computer assisted audit…

XBRL awareness in auditing: a sleeping giant?

Robert Pinsker

EXtensible Business Reporting Language (XBRL) is a revolutionary digital language that “tags” information for business reporting since it represents a universal standard for…

Corporate budget planning, control and performance evaluation in Bahrain

P. L. Joshi, Jawahar Al‐Mudhaki, Wayne G. Bremser

Examines budget planning; implementation and performance evaluation practices by utilizing a questionnaire survey of 54 medium and large sized companies located in Bahrain. Most…

Audit of accounting program on oral communications apprehension: a comparative study among accounting students

Ibrahim M. Aly, Majidul Islam

Business research identified communications apprehension as a problem for improving communication skills. Research has indicated that communication skills are very important to…

Using computer‐based technologies to disseminate business knowledge

Nitaya Wongpinunwatana

The primary objective of this research is to investigate the impact of task complexity on users’ performance in the context of using computer‐based technologies with auditing…

Managing the Audit Function. A Corporate Audit Department Procedures Guide, 3rd edition

Gerald Vinten