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Content
March 2003, Volume 18, Issue 2
- 150-155 Effects of emotional intelligence on concern for quality and problem solving
by M. Afzalur Rahim & Patricia Minors
February 2003, Volume 18, Issue 1
- 7-18 Creative team climate in an international accounting office: an exploratory study in Saudi Arabia
by Abdullah Al‐Beraidi & Tudor Rickards - 19-30 Controllers or catalysts for change and improvement: would the real value for money auditors please stand up?
by Danielle Morin - 31-38 The 150‐hour rule: does it improve CPA exam performance?
by K. Raghunandan & William J. Read & Clifford D. Brown - 39-53 A 25‐year retrospective on the IIA’s SAC projects
by Tommie Singleton & Dale L. Flesher - 54-58 AA1000 and SA8000 compared: a systematic comparison of contemporary accountability standards
by Math Göbbels & Jan Jonker - 59-67 The impact of presentation format and individual differences on the communication of information for management decision making
by Stella So & Malcolm Smith - 68-75 Auditing excellence in call centres: access is a corporate responsibility
by Warren J. Sewell‐Staples & John F. Dalrymple & Katherine Phipps
December 2002, Volume 17, Issue 9
- 518-536 An institutional perspective of non‐financial management accounting measures: a review of the financial services industry
by Mostaque Hussain & A. Gunasekaran - 537-545 UK fund managers, audit regulation and the new Accountancy Foundation: towards a narrowing of the audit expectations gap?
by Ian P. Dewing & Peter O. Russell - 546-558 Developing and managing a romantic business relationship: life cycle and strategies
by Mosad Zineldin - 559-567 Australian auditors‐general involvement in probity auditing: evidence and implications
by Christine Ryan & Chew Ng - 568-575 The cultural acceptability of the EBEM in Yemen
by Y. Al‐Zamany & M.F. Dulaimi & S.E.J. Hoddell & B.M. Savage - 576-580 Integrated business excellence model for a trading company
by Andreas Bauer & Gerald Reiner - 581-587 Ethical judgement, locus of control, and whistleblowing intention: a case study of mainland Chinese MBA students
by Randy K. Chiu - 588-592 Safety management systems in Hong Kong: is there anything wrong with the implementation?
by Stephen C.K. Yu & Bob Hunt - 593-594 EU catches up with US anti‐trust legislation
by Ashley Burrowes & John MacDonald
November 2002, Volume 17, Issue 8
- 438-451 The disclosure of information on market risk: evidence from the Dow 30
by Alan Blankley & Reinhold Lamb & Richard Schroeder - 452-463 Implications of non‐financial performance measures in Finnish banks
by Mostaque Hussain & A. Gunasekaran & Mazhar M. Islam - 464-477 Tax audit: Bangladesh panorama
by Dilip Kumar Sen & Swapan Kumar Bala - 478-486 An empirical investigation of context‐dependent communications between auditors and bankers
by Elizabeth Dreike Almer & Richard G. Brody - 487-501 Auditors’, bankers’ and insolvency practitioners’ “going‐concern” opinion logit model
by Sylvia Constantinides - 502-510 Effectiveness of bank audit in Bangladesh
by Javed Siddiqui & Jyotirmoy Podder
October 2002, Volume 17, Issue 7
- 350-362 Accounting standards and practices of financial institutions in GCC countries
by Mostaque Hussain & Mazhar M. Islam & A. Gunasekaran & Kooros Maskooki - 363-373 “One country, two systems” – insolvency administration in the People’s Republic of China
by Christina Y.M. Ng - 374-382 The stock market reaction to fraudulent financial reporting
by Raymond A.K. Cox & Thomas R. Weirich - 383-389 The development of auditing standards and the certified public accounting profession in China
by Barry J. Cooper & Lynne Chow & Tang Yun Wei - 390-396 Hoshin kanri: a study of practice in the UK
by Barry Witcher - 397-403 Auditing hospital queuing
by Gerald L. Barlow - 404-411 Business excellence versus ISO 9000 in an Irish context – which delivers?
by Graham Dwyer - 412-416 The kids are bickering and sniping: missteps in collaborative management
by Douglas A. Hensler - 417-423 Learning through quality and innovation
by Catherine L. Wang & Pervaiz K. Ahmed - 424-429 The yin and yang of quality systems evaluation
by Adrienne Curry & Nasser Kadasah
August 2002, Volume 17, Issue 6
- 298-303 Quality is the center of integrated management
by Yoshio Kondo - 304-309 Some comments on integration/management issues and strategies for new university/business alliances: the relationship to TQM/ISO9000
by Judith A. Schalick - 310-316 Knowledge management audit: the role of managers in articulating and integrating quality practices
by Marianne Gloet - 317-321 The quality circle approach to knowledge management
by Stan Zetie - 322-328 Knowledge management: learning for organisational experience
by Yasar F. Jarrar - 329-332 Facilitating change – implementing 5‐S: an Australian case study
by Peter Bryar & Mick Walsh - 333-337 The globalisation of Welsh business through the development of managerial competencies and behavioural attitudes in e‐business to e‐business
by Andrew Martin - 338-342 The influence the system of profound knowledge has on the development of leadership and management within an organisation
by Rod Gapp
July 2002, Volume 17, Issue 5
- 222-233 Management control systems design: a metaphorical integration of national cultural implications
by Robert R. Picard & Priscilla Reis - 234-240 The impact of maintenance practices on operational and business performance
by Ed Mitchell & Andrew Robson & Vas B. Prabhu - 241-244 Total quality marketing (TQMk) – a symbiosis
by Don Bathie & Josh Sarkar - 245-250 An adaptation to ISO 9001:2000 for certified organisations
by Y.C. Tsim & V.W.S. Yeung & Edgar T.C. Leung - 251-260 The Scottish Quality Management System: an interim evaluation
by G. Howard Marshall - 261-265 NLP to promote TQM for effective implementation of ISO 9000
by S. Ashok & A.R. Santhakumar - 266-271 Employee empowerment – a UK survey of trends and best practices
by Yasar F. Jarrar & Mohamed Zairi - 272-276 Quality culture: a product of motivation within organization
by Tommy Y. Lo - 277-282 The need for change in the way we teach accounting information systems
by Roger K. Doost
June 2002, Volume 17, Issue 4
- 165-173 The IMA code of ethics and IMA members’ ethical perception and judgment
by Douglas E. Ziegenfuss & Otto B. Martinson - 174-178 The impact of social responsibility on business performance
by Mohamed Zairi & John Peters - 179-191 Detecting false financial statements using published data: some evidence from Greece
by Charalambos T. Spathis - 192-204 An empirical analysis of the likelihood of detecting fraud in New Zealand
by Stephen Owusu‐Ansah & Glen David Moyes & Peter Babangida Oyelere & David Hay - 205-215 The OECD Convention and bribery in international business transactions: implications for auditors
by Carl Pacini & Judyth Swingen & Hudson Rogers
April 2002, Volume 17, Issue 3
- 113-116 Accounting and auditing requirements of the Sudan Companies Act 1925: time for change
by John A. Brierley & Hussein M. El‐Nafabi & David R. Gwilliam - 117-121 Re‐engineering recruitment to the accounting profession
by Malcolm Smith & Christopher Graves - 122-129 A critical evaluation of the effect of participation in budget target setting on motivation
by Pamela Reid - 130-137 An assessment of the newly defined internal audit function
by Albert L. Nagy & William J. Cenker - 138-146 Auditing the indirect consequences of rework in construction: a case based approach
by Peter E.D. Love - 147-152 Corporate governance: communications from internal and external auditors
by Janet L. Colbert - 153-159 Slack in public administration: conceptual and methodological issues
by Tor Busch
February 2002, Volume 17, Issue 1/2
- 9-15 The importance of intellectual capital and its effect on performance measurement systems
by Catherine A. Usoff & Jay C. Thibodeau & Priscilla Burnaby - 16-19 Use of measurement and charts to inform management decisions
by Shirley Y. Coleman & D.J. Stewardson - 20-25 The role of the maintenance organisation in an integrated management system
by Chris Bamber & John Sharp & Mick Hides - 26-35 The implementation and application of the business excellence model in SMEs
by A.M.D. Armitage - 36-42 AccountAbility 1000: a new social standard for building sustainability
by Robert Beckett & Jan Jonker - 43-54 The introduction of QFD in a UK original equipment manufacturer
by N. Parkin & M.J. Linsley & J.F.L. Chan & D.J. Stewardson - 55-59 Strategy in turbulent times
by Fernando B. Xavier & Robert A. Hunt - 60-64 SA 8000: a tool to improve quality of life
by Kaewta Rohitratana - 65-71 “It’s a black art”: “design of experiments” switches on the light
by Christine Simms & John S. Garvin - 72-78 ISO 9000 certification and the bottom line: a comparative study of the profitability of Basque region companies
by Iñaki Heras & Martí Casadesús & Gavin P.M. Dick - 79-85 ISO 9001 as an audit frame for integrated quality management in meat supply chains: the example of Scottish beef
by Monika J.A. Schröder & Morven G. McEachern - 86-91 Applying QFD in the clothing manufacturing sector: a case study on improving a distance‐learning program in Hong Kong
by K. Chan & S.F. Chan & Catherine Chan - 92-100 An approach to the evaluation of quality performance of the companies in Turkey
by Ufuk Cebeci & Ahmet Beskese - 101-104 Quality cost analysis in IS0‐9000‐certified Turkish companies
by Muhsin Halis & Ahmet Oztas
December 2001, Volume 16, Issue 9
- 484-499 Performance measurement and management control positioning strategies, quality and productivity: a case study of a Swedish bank
by Mosad Zineldin & Torbjörn Bredenlöw - 500-503 Statistical verification of performance difference based on balanced scorecards
by Y.K. Chan - 504-513 How the mighty have fallen: the naked truth about TQM
by Uche Nwabueze - 514-518 Accountants, or auditors, tax practitioners, management consultants etc.? A research note
by John A. Brierley & David R. Gwilliam - 519-522 The client’s role in the consulting relationship: is there “con” in consulting?
by Russell Williams - 523-529 An audit of leadership styles in e‐commerce
by Owen Cope & Dianne Waddell - 530-535 Audit of manpower research in the hospitality sector: an example from the Antalya region of Turkey
by Ahmet Aktas & A. Akin Aksu & Rüya Ehtíyar & Ali Cengíz
November 2001, Volume 16, Issue 8
- 438-442 Performance auditing in governments
by Mort Dittenhofer - 443-450 Internal auditing effectiveness: an expansion of present methods
by Mort Dittenhofer - 451-457 Behavioral aspects of government financial management
by Mortimer A. Dittenhofer - 458-468 Reengineering the internal auditing organization
by Mort Dittenhofer - 469-476 Analytical auditing and risk analysis in government
by Mort Dittenhofer
October 2001, Volume 16, Issue 7
- 394-399 A symbiosis of quality and innovation in SMEs: amultiple case study analysis
by Rodney McAdam & Gren Armstrong - 400-405 Service quality performance measurement in public/private sectors
by Stewart Black & Senga Briggs & William Keogh - 406-410 Chief executives – hear thyselves: leadership requirements for 5‐S/TQM implementation in healthcare
by Uche Nwabueze - 411-422 Auditing of environmental management systems: alegitimacy theory perspective
by Dennis W. Taylor & Maliah Sulaiman & Michael Sheahan - 423-434 Managerial auditing the WorldCup
by Samuel K.M. Ho
August 2001, Volume 16, Issue 6
- 319-330 Balanced scorecard: theoretical perspectives and public management implications
by Åge Johnsen - 331-338 Accounting for a system of corporate knowledge
by Mohamed E. Bayou & Alan Reinstein - 339-346 Assurance of functionality of tax in the e‐business world: the Hong Kong experience
by Daniel Ho & Aldous Mak & Brossa Wong - 347-365 E‐commerce in a Web‐based environment: auditing relative advantages in the Australian health sector
by Nikki Gaertner & Malcolm Smith - 366-377 Audit and self‐assessment in quality management: comparison and compatibility
by Stanislav Karapetrovic & Walter Willborn - 378-382 Forensic accounting skills: will supply finally catch up to demand?
by Kay C. Carnes & Norman J. Gierlasinski
July 2001, Volume 16, Issue 5
- 255-262 Charity SORP compliance – findings of a research study
by Paul Palmer & Martin Isaacs & Kenneth D’Silva - 263-273 Financial disclosure and accounting harmonization: cases of three listed companies in China
by Z. Jun Lin & Liyan Wang - 274-289 A study of corporate social disclosures in Bangladesh
by Ataur Rahman Belal - 290-296 The lawyers’ perceptions on overseas incorporated companies listed in Hong Kong
by Siu Y. Chan & Iain MacNeil & Alex K.L. Lau - 297-306 Formal control of the Japanese multinational companies to their subsidiaries in the UK
by Dimitrios S. Kranias
June 2001, Volume 16, Issue 4
- 193-201 Control and accountability: from hanging chads to the US presidential election
by Roger K. Doost - 202-206 How product costs are calculated and used in decision making: a pilot study
by John A. Brierley & Christopher J. Cowton & Colin Drury - 207-214 Audit evidence: the US standards and landmark cases
by Rocco R. Vanasco & Clifford R. Skousen & Richard L. Jenson - 215-227 Genesis of a profession: towards professional status for internal auditing
by David O’Regan - 227-233 Cause‐classified Control Chart and its application
by Yan Xu - 234-245 The impact of various factors on the personality, job satisfaction and turnover intentions of professional accountants
by Carol Dole & Richard G. Schroeder
April 2001, Volume 16, Issue 3
- 120-123 Perceived value of mandatory audits of small companies
by Shifei Chung & Ramesh Narasimhan - 124-129 Presentation format, relevant experience and task performance
by James L. Bierstaker & Richard G. Brody - 129-134 Association of audit delay and audit firms’ international links: evidence from Bangladesh
by Shahed Imam & Zahir Uddin Ahmed & Sadia Hasan Khan - 134-144 Evidence of the audit expectation gap in Singapore
by Peter J. Best & Sherrena Buckby & Clarice Tan - 145-150 The expectation gap: perceptual differences between auditors, jurors and students
by Kimberly E. Frank & D. Jordan Lowe & James K. Smith - 150-158 Continuous auditing: the audit of the future
by Zabihollah Rezaee & Rick Elam & Ahmad Sharbatoghlie - 159-164 The impact of information technology on the audit process: an assessment of the state of the art and implications for the future
by James L. Bierstaker & Priscilla Burnaby & Jay Thibodeau
March 2001, Volume 16, Issue 2
- 58-63 Impact of OECD Convention anti‐bribery provisions on international companies
by Thomas M. Apke - 63-68 “One measurement is better than 1,000 opinions”: is it?
by Boje Larsen - 69-75 The practice of probity audits in one Australian jurisdiction
by Chew Ng & Christine Ryan - 76-87 Effect of product mix and technology on responsibility accounting, account proliferation and product unbundling in the Texas utility industry
by Joe E. Dowd - 87-102 Internationalisation of perceptions of litigation risk
by Gregory Shailer & Roger Willett & Kim Len Yap & Margo Wade
February 2001, Volume 16, Issue 1
- 5-9 Turnbull – generating undue expectations of the corporate governance role of audit committees
by Mahbub Zaman - 10-16 Is your strategic plan feasible? Here are the tests
by Eli Noy - 17-27 Activity‐based life‐cycle costing
by Jan Emblemsvag - 28-35 Developing a model to restructure the overpopulated banking industry in Lebanon
by Abdulrazzak Charbaji - 36-40 Improving the speed of ISO 14000 implementation: a framework for increasing productivity
by Satya P. Chattopadhyay - 40-49 Structure versus judgement in the audit process: a test of Kinney’s classification
by Malcolm Smith & Brenton Fiedler & Bruce Brown & Joanne Kestel
December 2000, Volume 15, Issue 9
- 447-458 Accountants’ reports on profit forecasts: regulation and practice
by Niamh Brennan & Sidney J. Gray - 459-463 In and out of vogue: the case of BPR in the NHS
by Uche Nwabueze - 464-468 A progress report on international auditing reciprocity
by Kay C. Carnes - 469-477 Implementing the strategic formulation framework for the banking industry of Hong Kong
by Andrew Sai On Ko & S.F. Lee
November 2000, Volume 15, Issue 8
- 394-407 Auditor liability to third parties: an international focus
by Carl Pacini & William Hillison & David Sinason - 407-423 Strategy formulation framework for vocational education: integrating SWOT analysis, balanced scorecard, QFD methodology and MBNQA education criteria
by S.F. Lee & K.K. Lo & Ruth F. Leung & Andrew Sai On Ko - 424-431 Environmental cost accounting and auditing
by Peter Letmathe & Roger K. Doost - 431-438 Analytical review applications among large audit firms in Hong Kong
by Stella Cho & Albert Y. Lew
October 2000, Volume 15, Issue 7
- 331-337 Management accountants express a desire for change in the functioning of internal auditing
by Dale L. Flesher & Jeffrey S. Zanzig - 338-347 Business excellence in entrepreneurship through motivation audit
by Peter Tan - 348-357 Accounting control and performance measurement in a teamworking environment
by Kym Thorne & Malcolm Smith - 358-371 Audit committees, Cadbury Code and audit fees: an empirical analysis of UK companies
by Andrew R. Goddard & Carol Masters - 372-382 A demand audit of the insurance market in Singapore
by Clare Chow‐Chua & Geraldine Lim
August 2000, Volume 15, Issue 6
- 265-278 Developing internal audit competencies
by Spencer Pickett - 279-294 Generic audit of management systems: fundamentals
by Stanislav Karapetrovic & Walter Willborn - 295-305 Decision‐making differences between big six and non‐big six auditing firms: the implications for the internal audit function
by Asokan Anandarajan & Gary Kleinman - 306-318 An experimental investigation of the effects of artificial intelligence systems on the training of novice auditors
by Nitaya Wongpinunwatana & Colin Ferguson & Paul Bowen
July 2000, Volume 15, Issue 5
- 199-208 Developing a model of customer defection in the Australian banking industry
by Ellie Trubik & Malcolm Smith - 209-227 The implications of intellectual property law for the auditing and protection of national and international brands: Part III. Brands in Europe
by Matthew James Elsmore - 228-232 Learning function and small business growth
by Yuli Zhang - 232-246 Foreign currency hedge accounting: multi‐currency versus functional currency accounting
by Orapin Duangploy & Dahli Helmi - 247-252 Using a computerised case study to teach computer auditing: the reasons, the approach and the student response
by Marlene Davies
June 2000, Volume 15, Issue 4
- 153-160 Auditing the cost effectiveness of radon mitigation in the workplace
by A.R. Denman & E.P. Harris & M.R. Hermann & P. Phillips - 160-168 The demand for external auditing: managerial share ownership, size, gearing and liquidity influences
by Venancio Tauringana & Steve Clarke - 169-181 The implications of intellectual property law for the auditing and protection of national and international brands: Part II. Brands in the grey market
by Matthew James Elsmore - 182-187 Internal auditors and a value‐added approach: the new business regime
by Giselle Bou‐Raad - 187-191 Tenure and beyond: search for meaning
by Roger K. Doost
April 2000, Volume 15, Issue 3
- 85-97 The Swedish management audit: a precedent for performance and value for money audits
by Ashley Burrowes & Marie Persson - 97-107 International and US standards: error and fraud
by Janet L. Colbert - 108-115 The ethics of final year accountancy students: an international comparison
by Conor O’Leary & Derry Cotter - 116-133 The implications of intellectual property law for the auditing and protection of national and international brands: Part I. Brands in cyberspace
by Matthew J. Elsmore - 133-142 Corporate social performance reporting in Bangladesh
by Shahed Imam
February 2000, Volume 15, Issue 1/2
- 8-11 A radical scoring system for the European Foundation for Quality Management Business Excellence Model
by Mike Donnelly - 12-19 Developing an internal auditing department balanced scorecard
by Douglas E. Ziegenfuss - 20-28 Total relationship management (TRM) and total quality management (TQM)
by Mosad Zineldin - 29-41 A quality roadmap of a restructured hospital
by Clare F.P. Chow‐Chua & Mark Goh - 42-46 The Condor business process re‐engineering model
by Maria Vakola & Yacine Rezgui & Trevor Wood‐Harper - 47-52 The financial effects of ISO 9000 registration for Danish companies
by Tord Häversjö - 53-59 The new PRC securities law: quality control on the securities market in China
by Alex K.L. Lau - 60-67 Emerging ISO 14000 environmental standards: a step‐by‐step implementation guide
by Zabihollah Rezaee & Rick Elam - 68-76 Building balanced scorecard with SWOT analysis, and implementing “Sun Tzu’s The Art of Business Management Strategies” on QFD methodology
by S.F. Lee & Andrew Sai On Ko
December 1999, Volume 14, Issue 9
- 453-460 Personality issues and their impact on accounting and auditing
by Malcolm Smith - 461-468 Auditing the cost‐effectiveness of radon mitigation in the workplace
by A.R. Denman & E.P. Harris & M.R. Hermann & P. Phillips - 468-478 Audit disaster futures: antidotes for the expectation gap?
by Fran M. Wolf & James A. Tackett & Gregory A. Claypool - 479-486 Implications of US Securities and Exchange Commission Rule #33‐7380 in the improvement of accounting students’ writing skills
by Alan Reinstein & Thomas R. Weirich & Donald A. Nellermoe - 487-488 Computers and accounting: where do we go from here?
by Roger K. Doost
November 1999, Volume 14, Issue 8
- 387-395 Outsourcing implications for accounting practices
by Ahmad H. Juma’h & Douglas Wood - 396-407 Local government internal auditors’ perceptions of the Audit Commission
by Mary Bowerman & Shirley Hawksworth - 408-438 Audit independence in the UK – the state of the art
by Gerald Vinten - 438-441 Advances in accounting and communication – a historical review
by Roger K. Doost
October 1999, Volume 14, Issue 7
- 329-338 Managing customer channel usage in the Australian banking sector
by Jason Ramsay & Malcolm Smith - 339-350 Wu and Hahn’s control‐complexity/control‐point orientation for computer information system (CIS) audits: an empirical test in an electronic data interchange (EDI) environment
by Catherine Hardy & Robert Reeve - 351-363 The internal auditor as fraud‐buster
by William Hillison & Carl Pacini & David Sinason - 363-368 There are profits in your management control systems
by Eli Noy - 368-372 Lessons for life: a way to complement what we teach
by Roger K. Doost
August 1999, Volume 14, Issue 6
- 269-273 Viewpoint: intrinsic value of higher education
by Roger K. Doost - 273-285 The usefulness of off‐balance sheet variables as predictors of auditors’ going concern opinions: an empirical analysis
by Gary Kleinman & Asokan Anandarajan - 286-293 Application of activity‐based costing: some case experiences
by A. Gunasekaran & H.B. Marri & Y.Y. Yusuf - 294-302 The 5‐S auditing
by Samuel K.M. Ho - 302-307 An alternate approach in implementing the 4th Directive – a territorial claim to financial reporting and auditing in Sweden
by Ashley Burrowes & John Nordström - 308-311 Quality assurance in the social sector
by Tord Häversjö - 312-317 Convergence auditing: the context of improved billing service – with reference to the experience of British Telecom
by Xu Yan & Douglas C. Pitt
June 1999, Volume 14, Issue 4/5
- 161-261 The Foreign Corrupt Practices Act: an international perspective
by Rocco R. Vanasco
April 1999, Volume 14, Issue 3
- 93-115 The missing links in accounting education
by Roger K. Doost - 115-118 How they put the “con” in consulting
by Brian Bloch - 118-127 A framework for the design and audit of an activity‐based costing system
by A. Gunasekaran - 127-137 Fuzzy logic: application for audit risk and uncertainty
by George Thomas Friedlob & Lydia L.F. Schleifer - 136-145 Survey on Deming’s TQM philosophies implementation in Hong Kong
by S.F. Lee & Paul Roberts & W.S. Lau & Ruth Leung - 146-150 A view of corporate governance and control In Finland
by Ilona P. Halla