Managerial Auditing Journal


Accounting and Finance

Table Of Contents: Volume 9 Issue 1

Do Internal Auditors and Management Accountants Have Different Ethical Philosophies

Douglas E. Ziegenfuss, Anusorn Singhapakdi, Otto B. Martinson

Examines whether internal auditors and management accountants havedifferent personal ethical philosophies. Also examines the possiblepresence of intervening variables such…

The IIA Code of Ethics: An International Perspective

Rocco R. Vanasco

Highlights similarities among the codes of ethics promulgated byprofessional societies in the United States such as The Institute ofInternal Auditors (IIA), the American…

Ethical Perceptions of CPAs

Don W. Finn, Paul Munter, Thomas E McCaslin

There has been an increasing concern about ethical behaviour in theaccounting profession. Examines CPAs′ perceptions about the ethicalbehaviour which currently exists in…

The Social Audit and Ethics

Samuel M. Natale, Joseph W. Ford

Written in response to many enquiries about how the social audit islinked to quality control issues, reviews the developmental history ofthe social audit and its links to…

Professional Values and the Ethical Perceptions of Internal Auditors

Douglas E. Ziegenfuss, Anusorn Singhapakdi

Examines the influence which the Institute of Internal Auditors′ Code ofEthics has on its members′ ethical perceptions. Also determines whetherthis influence is greater…



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Emerald Publishing Limited

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  • Dr Vivek Mande