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Content
April 2006, Volume 21, Issue 4
- 329-371 An investigation of TBL report assurance statements: UK and European evidence
by Craig Deegan & Barry J. Cooper & Marita Shelly - 372-386 Factors influencing a firm's accounting policy decisions when tax accounting and financial accounting coincide
by Christos Tzovas - 387-407 Exploring perceived threats of CAIS in developing countries: the case of Saudi Arabia
by Ahmad A. Abu‐Musa - 408-419 The case for fair budgetary procedures
by Nace R. Magner & Gary G. Johnson & Harold T. Little & A. Blair Staley & Robert B. Welker - 420-435 Crime and punishment in the marketplace
by Alan Reinstein & Stephen R. Moehrle & Jennifer Reynolds‐Moehrle - 436-457 The effects of accounting students' ethical reasoning and personal factors on their ethical sensitivity
by Samuel Y.S. Chan & Philomena Leung
March 2006, Volume 21, Issue 3
- 241-264 Cultural impact on Chinese corporate disclosure – a corporate governance perspective
by Wen Qu & Philomena Leung - 265-274 Changing pattern of competitive disadvantage from disclosing financial information
by Mohammad Talha & Abdullah Sallehhuddin & Junaini Mohammad - 275-292 Internal audit in Italian organizations
by Marika Arena & Michela Arnaboldi & Giovanni Azzone - 293-302 An investigation of the expectation gap in Egypt
by R. Dixon & A.D. Woodhead & M. Sohliman - 303-316 Equivalent units of production: a new look at an old issue
by Reinaldo Guerreiro & Edgard Bruno Cornachione & Armando Catelli - 317-323 Internal control under Sarbanes‐Oxley: a critical examination
by James A. Tackett & Fran Wolf & Gregory A. Claypool
February 2006, Volume 21, Issue 2
- 117-131 The accuracy of earnings forecasts disclosed in the prospectuses of newly formed public companies in Jordan
by Mohamad T.A. El‐Rajabi & Angappa Gunasekaran - 132-147 An investigation of ISO 9000 adoption in Saudi Arabia
by Hesham A.E. Magd - 148-165 The impact of a budgetary design system: direct and indirect models
by Desmond Yuen - 166-190 An exploratory study of the effects of the Sarbanes‐Oxley Act, the SEC and United States stock exchange(s) rules on audit committee alignment
by Louis Braiotta & Jian Zhou - 191-206 Managerial levels and the effects of budgetary participation on managers
by Veronique Frucot & Stephen White - 207-223 Using automated equilibrium correction modelling in analytic review
by Teruyo Omura & Roger Willett - 224-231 Increase your fraud auditing effectiveness by being unpredictable!
by Thomas E. McKee
January 2006, Volume 21, Issue 1
- 7-22 The implications of merger for market share, audit pricing and non‐audit fee income
by C.K.M. Pong & S. Burnett - 23-33 An institutional perspective of the Sarbanes‐Oxley Act
by Richard L. Baker & William E. Bealing & Donald A. Nelson & A. Blair Staley - 34-45 Are the audit committee reports disclosing enough after the Sarbanes‐Oxley Act?
by Ganesh M. Pandit & Vijaya Subrahmanyam & Grace M. Conway - 46-62 Peer review effectiveness
by Joshua Russell & Jack Armitage - 63-80 Internal auditors' perception about their role in risk management
by Gerrit Sarens & Ignace De Beelde - 81-101 The use of internal audit by Australian companies
by Jenny Goodwin‐Stewart & Pamela Kent - 102-111 Accounting professionalism – a cultural perspective of developing countries
by Saeed Askary
December 2005, Volume 20, Issue 9
- 915-927 Lending validity and consistency to performance measurement
by Ryan Samuel Sale & Martha Lair Sale - 928-935 Informational content of the cost of equity capital: empirical evidence
by Khaled Elmoatasem Abdelghany - 936-944 Reversing the decreasing trend of students majoring in accounting
by Gene Smith - 945-953 Defining training needs of five‐star hotel personnel: an application in the Antalya Region of Turkey
by A. Akin Aksu - 954-969 The foreign direct investment decision‐making process
by Nicos Sykianakis & Athanassios Bellas - 970-980 Pricing on Andersen's FIS and internal audit services by successor auditors
by Ho Young Lee - 981-1000 ABC: adopters, supporters, deniers and unawares
by Sandra Cohen & George Venieris & Efrosini Kaimenaki - 1001-1015 Measuring the quality of earnings
by Khaled ElMoatasem Abdelghany - 1016-1029 An analysis of the impact of locus‐of‐control on internal auditor job performance and satisfaction
by Dennis M. Patten
October 2005, Volume 20, Issue 8
- 789-803 The curse of oil! Search for a formula for global ethics
by Roger K. Doost - 804-822 Factors influencing auditor independence: Malaysian loan officers' perceptions
by Nur Barizah Abu Bakar & Abdul Rahim Abdul Rahman & Hafiz Majdi Abdul Rashid - 823-843 Qualified audit opinions in Malta
by Konrad J. Farrugia & Peter J. Baldacchino - 844-866 Internal auditing practices and internal control system
by Faudziah Hanim Fadzil & Hasnah Haron & Muhamad Jantan - 867-875 Disclosure of market risk or accounting measures of risk: an empirical study
by Khaled Elmoatasem Abdelghany - 876-892 A multi‐attribute model for internal auditor selection
by Inshik Seol & Joseph Sarkis - 893-908 The public sector audit expectations gap in Bangladesh
by Riazur R. Chowdhury & John Innes & Reza Kouhy
September 2005, Volume 20, Issue 7
- 649-662 The Salvation Army
by Keith Howson - 663-678 Firm acquisitions and earnings management: evidence from Greece
by Evangelos Koumanakos & Costas Siriopoulos & Antonios Georgopoulos - 679-690 Quality assurance in design organisations: a case study in China
by S.X. Zeng & P. Tian & C.M. Tam - 691-706 Jurors' and self‐perceptions of the statutory auditors in Malta
by Jonathan Desira & Peter J. Baldacchino - 707-724 The development of quality management accounting practices in China
by Majidul Islam & Jeffrey Kantor - 725-738 Audit qualifications and corporate governance in Spanish listed firms
by Juan Pedro Sánchez Ballesta & Emma García‐Meca - 739-762 Confluence of six sigma, simulation and software development
by Rupa Mahanti & Jiju Antony - 763-778 A conceptual framework of accounting policy choice under SSAP 20
by George Iatridis & Nathan Lael Joseph
August 2005, Volume 20, Issue 6
- 569-577 Risk management, internal controls and organizational vulnerabilities
by Jagdish Pathak - 578-591 Corporate reporting on the internet: some implications for the auditing profession
by Iqbal Khadaroo - 592-604 The impact of procurement card usage on cost reduction, management control, and the managerial audit function
by Emilio Boulianne - 605-618 Employing generalized audit software in the financial services sector
by Roger Debreceny & Sook‐Leng Lee & Willy Neo & Jocelyn Shuling Toh - 619-631 A measure of perceived auditor ERP systems expertise
by Joseph F. Brazel - 632-644 A fuzzy‐based algorithm for auditors to detect elements of fraud in settled insurance claims
by Jagdish Pathak & Navneet Vidyarthi & Scott L. Summers
June 2005, Volume 20, Issue 5
- 449-459 Gender differences in perceptions of accounting firm alumni
by Venkataraman M. Iyer & K. Raghunandan & Dasaratha V. Rama - 460-478 Determinants of audit time as a proxy of audit quality
by Stergios Leventis & Constantinos Caramanis - 479-488 Job satisfaction of managers in tourism
by A. Akin Aksu & Aylin Aktaş - 489-512 Conversations with internal auditors
by K.A. Van Peursem - 513-519 Communication skills are critical for internal auditors
by Gene Smith - 520-523 How to achieve organizational trust within an accounting department
by Gene Smith - 524-543 Evidence for increasing the focus on strategic risk in HRM audits
by Daniel A. Verreault & MaryAnne Hyland - 544-559 The auditor and the trade union
by Gerald Vinten
May 2005, Volume 20, Issue 4
- 337-353 Costing in new enterprise environment
by Krishan M. Gupta & A. Gunasekaran - 354-363 Statistical thinking and its role for industrial engineers and managers in the 21st century
by Miltiadis Makrymichalos & Jiju Antony & Frenie Antony & Maneesh Kumar - 364-382 Quality audits: their status, prowess and future focus
by M. Rajendran & S.R. Devadasan - 383-393 Interactive organizational commitment and hardiness in public accountants' turnover
by Daniel W. Law - 394-407 Implementing integration of ISO 9001 and ISO 14001 for construction
by S.X. Zeng & P. Tian & Jonathan J. Shi - 408-421 E‐commerce impact: emerging technology – electronic auditing
by Junaid M. Shaikh - 422-441 Individual learning and organization culture in learning organizations
by A. Akin Aksu & Bahattin Özdemir
April 2005, Volume 20, Issue 3
- 217-226 The development of accounting regulation in the GCC
by Abdulla K. Al‐Qahtani - 227-234 An analysis of recent accounting and auditing failures in the United States on US accounting and auditing in China
by Dennis B.K. Hwang & A. Blair Staley - 235-248 Mandatory auditor rotation and retention: impact on market share
by Christie L. Comunale & Thomas R. Sexton - 249-271 The changing role of the auditors
by R. Jayalakshmy & A. Seetharaman & Tan Wei Khong - 272-283 A tale of corporate governance: lessons why firms fail
by Amerta Mardjono - 284-303 An exploratory study of auditors’ responsibility for fraud detection in Barbados
by Philmore Alleyne & Michael Howard - 304-320 Corporate turnaround and financial distress
by Malcolm Smith & Christopher Graves - 321-330 Fraud risk assessments and auditors’ professional skepticism
by Elizabeth A. Payne & Robert J. Ramsay
February 2005, Volume 20, Issue 2
- 109-124 Is standard costing obsolete? Empirical evidence from Malaysia
by Maliah Sulaiman & Nik Nazli Nik Ahmad & Norhayati Mohd Alwi - 125-137 An empirical investigation of the importance of cost‐plus pricing
by Chris Guilding & Colin Drury & Mike Tayles - 138-144 Scorecard for academic administration performance on the campus
by Vernon P. Dorweiler & Mehenna Yakhou - 145-170 The application of the interperiod tax allocation method in the Spanish firms
by Isabel Gallego - 171-178 Budget practices case studies
by Lee Fruitticher & Nancy Stroud & Jennifer Laster & Mehenna Yakhou - 179-186 The use of performance measures as an integral part of an entity's strategic plan
by Susan Hass & Priscilla Burnaby & James L. Bierstaker - 187-197 A forensic examination of the causal mechanisms of rework in a structural steel supply chain
by Peter E.D. Love & David J. Edwards & Jim Smith - 198-207 Econometric analysis of marketing potential of OIC countries
by Zakir Hossain & M. Ishaq Bhatti & Mohammad Ziaul Hoque
January 2005, Volume 20, Issue 1
- 5-18 The effect of audit outcomes on evaluators' perceptions
by Keith T. Jones & Clement C. Chen - 19-29 Audit anticipation: does it impact job performance?
by Adolph A. Neidermeyer & Presha E. Neidermeyer - 30-35 Investment appraisal under conditions of continuous and discrete cash flows and discounting
by Tariq Ismail & Melinda Cline - 36-46 Auditing standards in Poland: past, present and future
by Richard G. Brody & Stephen Moscove & Robert Wnek - 47-54 Earnings management: evidence from SFAS No. 142 reporting
by Suzanne Sevin & Richard Schroeder - 55-72 Real‐option valuation of research and development investments
by Hemantha S.B. Herath & Wayne G. Bremser - 73-85 Auditors' perception of fraud risk indicators
by Malcolm Smith & Normah Haji Omar & Syed Iskandar Zulkarnain Sayd Idris & Ithnahaini Baharuddin - 86-104 Audit quality and earnings management for Taiwan IPO firms
by Ken Y. Chen & Kuen‐Lin Lin & Jian Zhou
December 2004, Volume 19, Issue 9
- 1079-1118 Legal, economic and psychological issues of accounting for employee stock options
by Michael Nwogugu - 1119-1130 Internal auditors and job stress
by Linda Lee Larson - 1131-1139 Environmental auditing in the new Europe
by Michael Watson - 1140-1147 Section 404 implementation
by William J. Cenker & Albert L. Nagy - 1148-1159 The reliance of external auditors on internal auditors
by Hasnah Haron & Andrew Chambers & Rozaldy Ramsi & Ishak Ismail - 1160-1172 Arthur Andersen and the capital punishment debate
by Thomas T. Amlie & Mark C. Mitschow - 1173-1186 Bigger than any code of ethics and rules of audit
by Roger K. Doost
October 2004, Volume 19, Issue 8
- 979-1005 Opinion poll about tax audit
by Pablo Arenas del Buey Torres - 1006-1013 Six Sigma in the UK service organisations: results from a pilot survey
by Jiju Antony - 1014-1024 Author reflections on theAuditor's Dictionary
by David O'Regan - 1025-1032 Six Sigma in the software industry: results from a pilot study
by Jiju Antony & Craig Fergusson - 1033-1047 Audit professional examination in emerging economy Jordan
by Mohamad T.A. El‐Rajabi & Angappa Gunasekaran - 1048-1054 Mail survey reliability through follow‐up mailings: the case of auditor changes
by Kimberly A. Dunn & H. Fenwick Huss - 1055-1072 Anatomy of computer accounting frauds
by A. Seetharaman & M. Senthilvelmurugan & Rajan Periyanayagam
September 2004, Volume 19, Issue 7
- 832-858 A study of the audit committees' functioning in Bahrain
by P.L. Joshi & Amal Wakil - 859-868 A quality self‐assessment model
by Anthony R. Davidson & Louis W. Stern - 869-888 The ability of analytical procedures to signal transaction errors
by Shee Boon Law & Roger Willett - 889-896 International knowledge, skills, and abilities of auditors/accountants
by Kristine N. Palmer & Douglas E. Ziegenfuss & Robert E. Pinsker - 897-915 Audit expectation gap
by Mohamed Nazri Fadzly & Zauwiyah Ahmad - 916-928 Environmental management and auditing systems
by Michael Watson & Anthony R.T. Emery - 929-944 An examination of the relationship between internal and external audit in the Saudi Arabian corporate sector
by Abdulrahman A.M. Al‐Twaijry & John A. Brierley & David R. Gwilliam - 945-955 Antecedents and consequences of organizational commitment to accounting organizations
by Lynn Stallworth - 956-968 Factors contributing to auditor‐change decisions in Malta
by Josianne Magri & Peter J. Baldacchino
August 2004, Volume 19, Issue 6
- 700-711 Collaborative public administration
by Eran Vigoda‐Gadot - 712-728 Corporate social responsibility and structural change in financial services
by O. Sallyanne Decker - 729-740 Loan loss provisioning system in Bangladesh banking
by Jyotirmoy Podder & Ashraf Al Mamun - 741-759 Organizations and environmental crime
by Anthony Emery & Michael Watson - 760-773 Law, economics and the environment
by Michael Watson & Anthony R.T. Emery - 774-789 Research of Bulgarian companies' marketing effectiveness
by Mladen Stefanov Velev & Ivo Todorov Marinov - 790-795 An econometric analysis of some major manufacturing industries
by Zakir Hossain & M. Ishaq Bhatti & Zulficar Ali - 796-819 The accounting and taxation relationship in Spanish listed firms
by Isabel Gallego
June 2004, Volume 19, Issue 5
- 580-596 The future of UK internal audit education
by Gerald Vinten - 597-605 The consistency of individual auditors in performing evaluations
by Conor O'Leary - 606-622 Factors related to the organizational and professional commitment of internal auditors
by Ik‐Whan G. Kwon & Doyle W. Banks - 623-639 Beyond Arthur Andersen
by Roger K. Doost & Teddi Fishman - 640-650 A comparison of internal audit in the private and public sectors
by Jenny Goodwin - 651-668 Client size, auditor specialization and fraudulent financial reporting
by Joseph V. Carcello & Albert L. Nagy - 669-680 The disclosure of information on derivatives under SFAS No. 133
by Sak Bhamornsiri & Richard G. Schroeder - 681-688 Long‐term effects of the going concern opinion
by George E. Nogler
May 2004, Volume 19, Issue 4
- 484-492 Control self‐assessment as a route to organisational excellence
by James Sheffield & Siobhan White - 493-508 Management accounting practices in selected Asian countries
by Maliah bt. Sulaiman & Nik Nazli Nik Ahmad & Norhayati Alwi - 509-516 Impact of ISO 9000 registration on company performance
by Kamal Naser & Yusuf Karbhari & Mohammad Zulkifli Mokhtar - 517-532 Goal characteristics, communication and reward systems, and managerial propensity to create budgetary slack
by Desmond C.Y. Yuen - 533-543 BSQ strategic formulation framework
by Y.K. Ip & L.C. Koo - 544-555 The evolution of IT auditing and internal control standards in financial statement audits
by David C. Yang & Liming Guan - 556-564 A conceptual risk framework for internal auditing in e‐commerce
by Jagdish Pathak - 565-569 Investment appraisal
by Michael Pogue
April 2004, Volume 19, Issue 3
- 340-350 Sarbanes‐Oxley and audit failure
by James Tackett & Fran Wolf & Gregory Claypool - 351-360 Interaction between compulsory and voluntary disclosure in Saudi Arabian corporate annual reports
by Abdulrahman Al‐Razeen & Yusuf Karbhari - 361-377 Dual reforms
by Mehenna Yakhou & Vernon P. Dorweiler - 378-393 Internal auditors’ role and authority
by Karen Van Peursem - 394-399 The US General Accounting Office
by Felix Pomeranz - 400-411 Implementing the impairment of assets requirements of SFAS No. 144
by Alan Reinstein & Gerald H. Lander - 412-439 Corporate reporting on the Internet
by Richard Fisher & Peter Oyelere & Fawzi Laswad - 440-461 Creative accounting in small advancing countries
by Spyros Baralexis - 462-476 Going concern prediction using data mining techniques
by Hian Chye Koh & Chan Kee Low
February 2004, Volume 19, Issue 2
- 172-179 The benchmarking matrix
by Claus von Campenhausen & Georg Petrisch - 180-190 Consultobabble's facilitatory role in process consultation
by Russell Williams & Rulzion Rattray - 191-223 Artificial neural networks in analytical review procedures
by Eija Koskivaara - 224-234 Financial auditors and environmental auditing in New Zealand
by Christina Chiang & Margaret Lightbody - 235-258 Business students' perception of the image of accounting
by Cheryl L. Allen - 259-271 Auditing construction costs during building design
by Jim Smith & Nellie O'Keeffe & Jim Georgiou & Peter E.D. Love - 272-302 Investigating the security controls of CAIS in an emerging economy
by Ahmad A. Abu‐Musa - 303-312 The agony and the ecstasy
by S. Dasgupta - 313-328 The unsung American (accounting?) hero: W. Morgan Shuster
by Roger K. Doost
January 2004, Volume 19, Issue 1
- 8-14 Ethics: toward globalization
by Felix Pomeranz - 15-28 Can financial ratios detect fraudulent financial reporting?
by Kathleen A. Kaminski & T. Sterling Wetzel & Liming Guan - 29-67 Corporate governance, strategy and corporations law
by Michael Nwogugu - 68-83 The audit of municipal corporations – a quest for professional dominance
by H.M. Coombs & J.R. Edwards - 84-98 The impact of corporate ethical values on perceptions of earnings management
by Rafik Z. Elias - 99-116 Dimensions of pressures faced by auditors and its impact on auditors’ independence
by Ahson Umar & Asokan Anandarajan - 117-133 Annual corporate information: importance and use inSaudi Arabia
by Abdulrahman Al‐Razeen & Yusuf Karbhari - 134-148 Restoring public trust in the accounting profession by developing anti‐fraud education, programs, and auditing
by Zabihollah Rezaee
December 2003, Volume 18, Issue 9
- 702-709 Taxation of e‐commerce in Hong Kong: applying UK and US experience
by Carlos Noronha & Gerald Vinten - 710-716 An assessment of Web accessibility of UK accountancy firms
by Russell Williams & Rulzion Rattray - 717-724 Are budgets useful? A survey of Malaysian companies
by Nik Nazli Nik Ahmad & Maliah Sulaiman & Norhayati Mohd. Alwi - 725-731 Computer‐assisted audit tools and techniques: analysis and perspectives
by Robert L. Braun & Harold E. Davis - 732-736 XBRL awareness in auditing: a sleeping giant?
by Robert Pinsker - 737-750 Corporate budget planning, control and performance evaluation in Bahrain
by P. L. Joshi & Jawahar Al‐Mudhaki & Wayne G. Bremser - 751-760 Audit of accounting program on oral communications apprehension: a comparative study among accounting students
by Ibrahim M. Aly & Majidul Islam - 761-771 Using computer‐based technologies to disseminate business knowledge
by Nitaya Wongpinunwatana
November 2003, Volume 18, Issue 8
- 625-630 Auditing for the environment
by Michael Watson & Joyce MacKay - 631-636 Eco‐auditing and environmental liability: an international perspective
by Anthony R.T. Emery & Michael Watson - 637-648 Environmental management system auditing within Australasian companies
by Ambika Zutshi & Amrik Sohal - 649-656 Measuring sustainable development using process models
by Raine Isaksson & Rickard Garvare - 657-665 A fuzzy neural network for assessing the risk of fraudulent financial reporting
by Jerry W. Lin & Mark I. Hwang & Jack D. Becker - 666-672 The emerging UK law on the environment and the environmental auditing response
by Michael Watson & Anthony R.T. Emery - 673-681 Enron, Arthur Andersen and the Catholic Church: are these symptoms of a more chronic problem?
by Roger K. Doost - 682-691 Environmental information in annual reports: a survey of Swedish accountants
by Siv Nyquist
August 2003, Volume 18, Issue 6/7
- 448-455 Enronitis – dispelling the disease
by Gerald Vinten - 456-464 An exploratory study of adopting requirements for audit committees for non‐US commercial bank registrants: an empirical analysis of foreign equity investment
by Louis Braiotta - 465-477 Developing a strategic internal audit‐human resource management relationship: a model and survey
by MaryAnne M. Hyland & Daniel A. Verreault - 478-489 Underreporting and premature sign‐off in public accounting
by Mike Shapeero & Hian Chye Koh & Larry N. Killough - 490-504 Internal auditors and the external audit: a transaction cost perspective
by Cameron Morrill & Janet Morrill - 505-516 The Mad Hatter’s corporate tea party
by Philomena Leung & Barry J. Cooper - 517-529 Credibility and expectation gap in reporting on uncertainties
by Junaid M. Shaikh & Mohammad Talha - 530-537 Improving corporate governance: the role of audit committee disclosures
by Zabihollah Rezaee & Kingsley O. Olibe & George Minmier - 538-548 Users’ perceptions of corporate social responsibility and accountability: evidence from an emerging economy
by Khalid Al‐Khater & Kamal Naser - 549-559 The usefulness of the audit report in investment and financing decisions
by Antonio Duréndez Gómez‐Guillamón - 560-568 Auditing in support of the integration of management systems: a case from the nuclear industry
by I.A. Beckmerhagen & H.P. Berg & S.V. Karapetrovic & W.O. Willborn - 569-576 Current accounting investigations: effect on Big 5 market shares
by Christie L. Comunale & Thomas R. Sexton - 577-590 The efficacy of liquidation and bankruptcy prediction models for assessing going concern
by Nirosh Kuruppu & Fawzi Laswad & Peter Oyelere - 591-598 Are auditors sensitive enough to fraud?
by Bilal Makkawi & Allen Schick