Managerial Auditing Journal: Volume 33 Issue 1

The impact of control quality on the non-performing loans of Tunisian listed banks

Moufida Ben Saada

This paper aims to explore the extent to which the control quality impacts non performing loans (NPLs) of Tunisian listed banks by integrating the guidelines of Circular No…

Exploring external auditors’ perceptions of the motivations behind management fraud in Egypt – a mixed methods approach

Rasha Kassem

This paper aims to explore the perceptions of external auditors’ on the motivations behind management fraud, which could increase the likelihood of detecting financial reporting…

Determinants of tax audit effectiveness in Tanzania

Henry Chalu, Hassan Mzee

This paper aims to explore factors influencing the effectiveness of tax audit in Tanzania. The study organized factors into four categories: organizational-related, tax…

Could perverse incentives encourage financial services compliance and internal audit staff to ignore or engage in illegal behaviour?: The Malaysian case

Bryane Michael, Mark Williams

The purpose of this paper is to understand why managers, internal auditors and compliance staff (in financial firms specifically and using Malaysia as a concrete example) can want…

Drivers of stakeholders’ view of internal audit effectiveness: Management versus audit committee

Lourens Erasmus, Philna Coetzee

The purpose of this study is to determine the differences in perception of the key stakeholders on the drivers of internal audit effectiveness, namely, senior management and the…

Determinants of forward-looking disclosures in integrated reporting

Merve Kılıç, Cemil Kuzey

This paper aims to examine the nature and extent of forward-looking disclosures in early examples of integrated reporting and to investigate the determinants of those disclosures.