Managerial Auditing Journal: Volume 19 Issue 7

A study of the audit committees' functioning in Bahrain: Empirical findings

P.L. Joshi, Amal Wakil

Audit committees (ACs) are a powerful tool in effective corporate governance. This study examines the functioning of ACs in Bahrain from the responses of 30 companies listed on…

A quality self‐assessment model

Anthony R. Davidson, Louis W. Stern

This paper expands upon previous work by the authors in which an unique, non‐subjective, quantitative model was developed that could be used to indicate the presence and evaluate…

The ability of analytical procedures to signal transaction errors

Shee Boon Law, Roger Willett

To provide further evidence on the effectiveness of analytical procedures (APs) used in auditing. Computer simulation experiments are used to examine the error detection ability…

International knowledge, skills, and abilities of auditors/accountants: Evidence from recent competency studies

Kristine N. Palmer, Douglas E. Ziegenfuss, Robert E. Pinsker

A domain independent perspective compares international competency studies from The Big 8 White Paper in 1989 to recent studies by the Institute of Management Accountants…

Audit expectation gap: The case of Malaysia

Mohamed Nazri Fadzly, Zauwiyah Ahmad

Based on the studies by Schelluch and Best et al., this study aims to investigate the existence of an audit expectation gap in Malaysia. The main motivation comes from the lack of…

Environmental management and auditing systems: The reality of environmental self‐regulation

Michael Watson, Anthony R.T. Emery

This paper surveys the evidence that environmental auditing systems (EMSs), and the standard setting bodies represented by ISO 14001 and EMAS, have failed to meet their objectives…

An examination of the relationship between internal and external audit in the Saudi Arabian corporate sector

Abdulrahman A.M. Al‐Twaijry, John A. Brierley, David R. Gwilliam

This paper uses questionnaires from and interviews to examine the level of co‐operation and co‐ordination between directors of internal audit departments, and partners and…

Antecedents and consequences of organizational commitment to accounting organizations

Lynn Stallworth

This paper evaluates the utility of a multidimensional conceptualization of organizational commitment in the public accounting environment. Also examines a wide range of…

Factors contributing to auditor‐change decisions in Malta

Josianne Magri, Peter J. Baldacchino

Auditor changes are not alarmingly high in Malta but have been rising of late and the driving forces in this regard could be particular to a small‐island state. This paper seeks…