Managerial Auditing Journal


Accounting and Finance

Table Of Contents: Volume 29 Issue 8

Elevating professional scepticism

Yi Fei Gong, Sarah Kim, Noel Harding

The purpose of this paper is to investigate whether accountability pressure and ignorance with regard to the preferences and views of the superior are necessary…

Guanxi, a two-edged sword! How Australian accounting professionals view the process within a moral framework

Ying Han Fan, Gordon Woodbine, Glennda Scully

The purpose of this study is to determine how Western business practitioners, specifically Australian accounting professionals, identify with the Chinese value concept of…

The association between PCAOB-identified audit deficiencies and small audit firms’ characteristics

Fei Kang, Magdy Farag, Robert Hurt, Cheryl Wyrick

The purpose of this study is to examine the association between certain audit firm characteristics and the number of Public Company Accounting Oversight Board…

Internal control over financial reporting: opportunities using the COBIT framework

Michele Rubino, Filippo Vitolla

The purpose of this paper is to analyze how the COBIT framework, integrated within the internal control framework, enables improvement in the quality of financial…



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  • Dr Vivek Mande