Managerial Auditing Journal


Accounting and Finance

Table Of Contents: Volume 29 Issue 3

The impact of audit reforms on objectivity during the performance of non-audit services

Richard G. Brody, Christine M. Haynes, Craig G. White

– This research aims to explore whether recent audit reforms have improved auditor objectivity when performing non-audit services.

Factors influencing the assurance of sustainability reports in the context of the economic crisis in Portugal

Manuel Castelo Branco, Catarina Delgado, Sónia Ferreira Gomes, Teresa Cristina Pereira Eugénio

– The paper aims to analyse the engagement in sustainability reporting assurance (SRA) by a sample of Portuguese firms between 2008 and 2011.

Impediments to CSR assurance in an emerging economy

Faizah Darus, Yussri Sawani, Mustaffa Mohamed Zain, Tamoi Janggu

This study explores the factors that impede the growth of the voluntary adoption of independent corporate social responsibilities assurance (CSRA) practices among…

Guidance on internal audit's interface with regulators

Andrew D. Chambers

– The purpose of this paper is to identify and interpret expectations of regulators about the interface between regulators and internal audit.



Online date, start – end:


Copyright Holder:

Emerald Publishing Limited

Open access:



  • Dr Vivek Mande