Managerial Auditing Journal: Volume 36 Issue 2

Obtaining reasonable assurance on cyber resilience

Filip Caron

The purpose of this paper is to highlight the potential of cyber-testing techniques in assessing the effectiveness of cyber-security controls and obtaining audit evidence.

Protecting a new Achilles heel: the role of auditors within the practice of data protection

Matteo La Torre, Vida Lucia Botes, John Dumay, Elza Odendaal

Privacy concerns and data security are changing the risks for businesses and organisations. This indicates that the accountability of all governance participants changes. This…

Fraud interpretation and disclaimer audit opinion: Evidence from the Solomon Islands public sector (SIPS)

Walter Cameron Malau, Paschal Ohalehi, Eldin Soha Badr, Kemi Yekini

Financial transactions fraud (FTF) and financial statements fraud (FSF) grew exponentially during the past decades coupled with complex and sophisticated technological…

The role of accounting in conflicts resolution: The case of PwC’s forensic audit of the Nigerian National Petroleum Corporation

Zayyad Abdul-Baki

This study aims to examine an alternative use of accounting information and technology (forensic audit) for resolving conflicts between two government agents and consequently…

Research patterns and intellectual structure of Managerial Auditing Journal: a retrospective using bibliometric analysis during 1986-2019

Satish Kumar, Nitesh Pandey, Bruce Burton, Riya Sureka

The Managerial Auditing Journal (MAJ) started publication in 1986 and celebrates its 35th year of publication in 2020. The purpose of this study is to provide a detailed…

The institutional change in the role of the public sector accountant in facilitating accountability: a longitudinal study of Australian local councils

Belinda Williams, Sumit Lodhia, Mitali Panchal Arora, Lisa McManus

With an increased focus on the need for higher levels of accountability and transparency in the public sector, this study aims to provide insights into non-financial reporting…

Governmental customer concentration and audit pricing

Hanmei Chen, Weishi Jia, Shuo Li, Zenghui Liu

The purpose of this paper is to examine how the concentration of a specific customer type – governmental customer, affects the pricing of audit services in the USA.