Managerial Auditing Journal: Volume 20 Issue 3

The development of accounting regulation in the GCC: Western hegemony or recognition of peculiarity?

Abdulla K. Al‐Qahtani

To create an all‐round picture of the accounting and auditing requirements in Gulf Cooperation Council (GCC) countries.

An analysis of recent accounting and auditing failures in the United States on US accounting and auditing in China

Dennis B.K. Hwang, A. Blair Staley

Seeks to analyze the impact of recent accounting and auditing failures in the USA on US accounting and auditing in China, focusing on the practice of guanxi – the networks of…

Mandatory auditor rotation and retention: impact on market share

Christie L. Comunale, Thomas R. Sexton

To explore the effects of mandatory auditor rotation and retention on the long‐term market shares of the accounting firms that audit the members of the Standard and Poor's (S&P…

The changing role of the auditors

R. Jayalakshmy, A. Seetharaman, Tan Wei Khong

To highlight the pressures that the auditors would face in the era of globalisation and the challenges they should be willing to accept in order to maintain trust and integrity.

A tale of corporate governance: lessons why firms fail

Amerta Mardjono

To review the world's and Australia's notable firm failures associated with divergence of best practices, describing the link of how corporate sustainability depends on its…

An exploratory study of auditors’ responsibility for fraud detection in Barbados

Philmore Alleyne, Michael Howard

Recently, fraud has been brought to the forefront with the scandals of Enron and Worldcom. Fraudulent financial reporting and misappropriation of assets served to undermine…

Corporate turnaround and financial distress

Malcolm Smith, Christopher Graves

Drawing on variables cited in the turnaround literature, this study aims to explore whether information contained within annual reports is useful in distinguishing between…

Fraud risk assessments and auditors’ professional skepticism

Elizabeth A. Payne, Robert J. Ramsay

To examine whether planning‐stage fraud risk assessments and audit experience affect the level of professional skepticism displayed by auditors during fieldwork.