Managerial Finance


Accounting and Finance

Table Of Contents: Volume 23 Issue 12

Heightened Responsibilities of the Internal Auditor in the Detection of Fraud

Lisa M. Perry, Barry J. Bryan

The internal auditor has an opportunity to play a significant role in the detection and prevention of internal fraud and external fraudulent reporting. This paper examines…

Further Examination of the Auditing Standards Board's Voting Patterns

Hubert D. Glover, Wanda A. Wallace

This study conducted a comprehensive analysis of the ASB's voting activities for 45 SASs issued over a 12‐year period. The results support earlier studies by Kinney and…

The Ethical Construction of Auditors: An Examination of the Effects of Gender and Career Level

Janice E. Lawrence, CPA PhD, Michael K. Shaub, CPA PhD

Auditors' ethical orientation and reasoning influence their professional and ethical decisions, thus impacting users of financial statements. This study examines gender…

CoActive Audit: The Enhancement Audit Model

John D. Tongren

Internal auditors are struggling to maintain their identity and purpose as the organizations they audit undergo drastic changes. Total quality management, business process…

Evaluating Control Risk from a Corporate Governance Perspective

Wanda A. Wallace, Karen S. Cravens

This study provides evidence that auditors analyzing board composition in terms of the percentage of internal directors should concurrently consider the presence of a…



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  • Professor Don Johnson