Managerial Auditing Journal: Volume 20 Issue 1

The effect of audit outcomes on evaluators' perceptions

Keith T. Jones, Clement C. Chen

Examines the effects of the outcome of an over‐budget audit on supervisors' perceptions of the auditor's performance.

Audit anticipation: does it impact job performance?

Adolph A. Neidermeyer, Presha E. Neidermeyer

To determine if the anticipation of an initial audit affects an individual's accuracy in preparing vouchers – an accounting task – in a business environment.

Investment appraisal under conditions of continuous and discrete cash flows and discounting

Tariq Ismail, Melinda Cline

This research furthers scholarly discourse which discusses the most effective way(s) to calculate investment returns under conditions of continuous and/or discrete cash flows with…

Auditing standards in Poland: past, present and future

Richard G. Brody, Stephen Moscove, Robert Wnek

To describe and discuss historical, current and possible future auditing standards and related issues in Poland so that investors, auditors and others are aware of the specific…

Earnings management: evidence from SFAS No. 142 reporting

Suzanne Sevin, Richard Schroeder

To examine whether the provisions of SFAS No. 142 allow for the earnings management technique termed “big bath” and whether firm size plays a role in earnings management.

Real‐option valuation of research and development investments: Implications for performance measurement

Hemantha S.B. Herath, Wayne G. Bremser

Aims to promote an integrated performance measurement system.

Auditors' perception of fraud risk indicators: Malaysian evidence

Malcolm Smith, Normah Haji Omar, Syed Iskandar Zulkarnain Sayd Idris, Ithnahaini Baharuddin

Aims to identify the most important red flags as individually perceived by auditors, and explores whether auditors' demographic factors might impact on their perception of the…

Audit quality and earnings management for Taiwan IPO firms

Ken Y. Chen, Kuen‐Lin Lin, Jian Zhou

This paper investigates the relationship between audit quality (as measured by auditor size and industry specialization) and earnings management (as measured by unexpected…