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Managerial Auditing Journal

中文名称：管理审计杂志

ISSN：0268-6902
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发文量：206

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1.Auditors' internal control opinions: do they influence judgments about investments?

机译：审计师的内部控制意见：它们是否影响对投资的判断？
- 作者：Arnold Schneider
- 期刊名称：《Managerial Auditing Journal》 | 2009年第8期
- Auditing;
- Internal control;
- Investments;
2.Shareholder rights, corporate governance and earnings quality: The influence of institutional investors

机译：股东权益，公司治理和盈余质量：机构投资者的影响
- 作者：Wei Jiang;Asokan Anandarajan
- 期刊名称：《Managerial Auditing Journal》 | 2009年第8期
- Corporate governance;
- Earnings;
- Shareholders;
3.The effect of goals on auditors' judgments and their perceptions of and conformity to other auditors' judgments

机译：目标对审计师判断的影响以及他们对其他审计师判断的理解和遵循
- 作者：Stephen K. Asare;Anna M. Cianci
- 期刊名称：《Managerial Auditing Journal》 | 2009年第8期
- Auditing;
- Auditors;
4.A summary of the global Common Body of Knowledge 2006 (CBOK) study in internal auditing

机译：2006年全球通用知识体系（CBOK）内部审计研究摘要
- 作者：Priscilla Burnaby;Susan Hass
- 期刊名称：《Managerial Auditing Journal》 | 2009年第9期
- Auditing standards;
- Auditors;
- Databases;
- Internal auditing;
5.Usage of Internal Auditing Standards and internal auditing activities in South Africa and all respondents

机译：南非及所有受访者对内部审计标准的使用和内部审计活动
- 作者：Marinda Marais;Priscilla A. Burnaby;Susan Hass;Elmarie Sadler;Houdini Fourie
- 期刊名称：《Managerial Auditing Journal》 | 2009年第9期
- Auditing;
- Auditing standards;
- Internal auditing;
- South Africa;
6.Commitment to independence by internal auditors: the effects of role ambiguity and role conflict

机译：内部审计员致力于独立性：角色歧义和角色冲突的影响
- 作者：Zaini Ahmad;Dennis Taylor
- 期刊名称：《Managerial Auditing Journal》 | 2009年第9期
- Internal auditing;
- Malaysia;
- Role ambiguity;
- Role conflict;
7.Usage of Internal Auditing Standards by companies in the United States and select European countries

机译：美国和部分欧洲国家/地区的公司对内部审计标准的使用
- 作者：Priscilla A. Burnaby;Mohammad Abdolmohammadi;Susan Hass;Gerrit Sarens;Marco Allegrini
- 期刊名称：《Managerial Auditing Journal》 | 2009年第9期
- Auditing;
- Auditing standards;
- Internal auditing;
8.Internal audit – an Asia-Pacific profile and the level of compliance with Internal Auditing Standards

机译：内部审计–亚太概况和对内部审计标准的遵守程度
- 作者：Philomena Leung;Barry J. Cooper
- 期刊名称：《Managerial Auditing Journal》 | 2009年第9期
- Auditing;
- Auditing standards;
- Internal auditing;
9.Factors affecting auditors' utilization of evidential cues: Taxonomy and future research directions

机译：影响审计师对证据的利用的因素：分类学和未来研究方向
- 作者：El-Hussein E. El-Masry;Kathryn A. Hansen
- 期刊名称：《Managerial Auditing Journal》 | 2008年第1期
- Auditing;
- Evidence;
- Quality;
- Standards;
10.The effect of qualified auditors' opinions on share prices: evidence from Jordan

机译：合格审计师的意见对股价的影响：约旦的证据
- 作者：Ali A. Al-Thuneibat;Basheer Ahmad Khamees;Nedal A. Al-Fayoumi
- 期刊名称：《Managerial Auditing Journal》 | 2008年第1期
- Audit reports;
- Auditing;
- Jordan;
- Share prices;
11.Financial reporting by New Zealand charities: finding a way forward

机译：新西兰慈善机构的财务报告：找到前进的方向
- 作者：Keith Hooper;Rowena Sinclair;Doris Hui;Kelvin Mataira
- 期刊名称：《Managerial Auditing Journal》 | 2008年第1期
- Accounting;
- Charities;
- New Zealand;
- Non-profit organizations;
12.Going concern modifications, CPA firm size, and the Enron effect

机译：进行持续的修改，注册会计师的公司规模和安然效应
- 作者：George E. Nogler
- 期刊名称：《Managerial Auditing Journal》 | 2008年第1期
- Auditing;
- Bankruptcy;
13.Determinants of client-initiated and auditor-initiated auditor changes

机译：客户发起和审核员更改的决定因素
- 作者：Thomas G. Calderon;Emeka Ofobike
- 期刊名称：《Managerial Auditing Journal》 | 2008年第1期
- Auditing;
- Change management;
- Modelling;
14.The influence of the auditor's report on investors' evaluations after the Sarbanes-Oxley Act

机译：《萨班斯-奥克斯利法案》实施后，审计报告对投资者评估的影响
- 作者：Sandra Waller Shelton;O. Ray Whittington
- 期刊名称：《Managerial Auditing Journal》 | 2008年第2期
- Auditing;
- Auditors;
- Financial reporting;
15.The effect of audit partner tenure on client managers' accounting discretion

机译：审计合伙人任期对客户经理会计酌处权的影响
- 作者：Neil Fargher;Ho-Young Lee;Vivek Mande
- 期刊名称：《Managerial Auditing Journal》 | 2008年第2期
- Auditors;
- Financial reporting;
16.Non-audit service fees, auditor characteristics and earnings restatements

机译：非审计服务费，审计师特征和收益重述
- 作者：Deborah Bloomfield;Joshua Shackman
- 期刊名称：《Managerial Auditing Journal》 | 2008年第2期
- Auditors;
- Auditor's fees;
- Earnings;
- Financial reporting;
17.Quality of internal control procedures: Antecedents and moderating effect on organisational justice and employee fraud

机译：内部控制程序的质量：对组织公正和员工欺诈的前因和调节作用
- 作者：Kirsty Rae;Nava Subramaniam
- 期刊名称：《Managerial Auditing Journal》 | 2008年第2期
- Auditing;
- Employees;
- Ethics;
- Fraud;
18.The effectiveness of management accounting systems: Evidence from functional managers in a developing country

机译：管理会计系统的有效性：来自发展中国家职能经理的证据
- 作者：Teerooven Soobaroyen;Bhagtaraj Poorundersing
- 期刊名称：《Managerial Auditing Journal》 | 2008年第2期
- Accounting systems;
- Decentralized control;
- Management accounting;
- Mauritius;
- Uncertainty management;
19.Market-orientated accounting: information for product-level decisions

机译：市场导向的会计：产品级决策的信息
- 作者：Robert Inglis;Robert Clift
- 期刊名称：《Managerial Auditing Journal》 | 2008年第3期
- Customer orientation;
- Market orientation;
- Product design;
- Target costs;
20.Auditing students’ professional commitment and anticipatory socialization and their relationship to whistleblowing

机译：审核学生的职业承诺和预期的社交活动及其与举报的关系
- 作者：Rafik Elias
- 期刊名称：《Managerial Auditing Journal》 | 2008年第3期
- Accounting;
- Ethics;
- Students;
- Whistleblowing;
21.Life cycle costing: a review of published case studies

机译：生命周期成本：已发表案例研究的回顾
- 作者：Eric Korpi;Timo Ala-Risku
- 期刊名称：《Managerial Auditing Journal》 | 2008年第3期
- Case studies;
- Life cycle costs;
- Product life cycle;
22.SFAS No. 123R: the controversy and its economic consequences

机译：SFAS第123R号：争议及其经济后果
- 作者：Richard Schroeder;David A. Schauer
- 期刊名称：《Managerial Auditing Journal》 | 2008年第3期
- Accounting standards;
- Compensation;
- Fair value;
- Stock options;
23.To what extent does internal control effectiveness increase the value of internal evidence?

机译：内部控制有效性在多大程度上增加了内部证据的价值？
- 作者：Diane Janvrin
- 期刊名称：《Managerial Auditing Journal》 | 2008年第3期
- Accounting estimates;
- Evidence evaluation;
- Source objectivity;
- Timely reporting;
24.Impact of the Sarbanes-Oxley Act upon management: a behavioural discussion

机译：《萨班斯-奥克斯利法案》对管理的影响：行为探讨
- 作者：Colin Linsley;Christine Linsley
- 期刊名称：《Managerial Auditing Journal》 | 2008年第4期
- Auditing standards;
- Behaviour;
- Change management;
- Corporate governance;
25.Psychological bonds and their impact on behavioral loyalty in auditor-client relationships

机译：心理纽带及其对审计师与客户关系中行为忠诚的影响
- 作者：Sven Kuenzel;Ewa Krolikowska
- 期刊名称：《Managerial Auditing Journal》 | 2008年第4期
- Auditing;
- Customer loyalty;
- Poland;
26.Novice and expert judgment in the presence of going concern uncertainty: The influence of heuristic biases and other relevant factors

机译：存在不确定性的情况下的新手和专家判断：启发式偏见和其他相关因素的影响
- 作者：Asokan Anandarajan;Gary Kleinman;Dan Palmon
- 期刊名称：《Managerial Auditing Journal》 | 2008年第4期
- Cognition;
- Experiential learning;
- Training;
- Uncertainty management;
27.Budgetary fairness and governmental program heads' turnover intention

机译：预算公平与政府计划负责人的离职意图
- 作者：A. Blair Staley;Nace R. Magner
- 期刊名称：《Managerial Auditing Journal》 | 2008年第4期
- Budgetary control;
- Decision making;
- Employee turnover;
- Government;
28.The impact of government and foreign affiliate influence on corporate social reporting: The case of Malaysia

机译：政府和外国关联公司对公司社会报告的影响：以马来西亚为例
- 作者：Azlan Amran;S.?Susela Devi
- 期刊名称：《Managerial Auditing Journal》 | 2008年第4期
- Corporate social responsibility;
- Government;
- Influence;
- Malaysia;
29.Earnings management in China: an exploratory study

机译：中国的盈余管理：探索性研究
- 作者：Carlos Noronha;Yun Zeng;Gerald Vinten
- 期刊名称：《Managerial Auditing Journal》 | 2008年第4期
- Accounting;
- China;
- Earnings;
- Financial reporting;
30.Performance parameters interrelations from a balanced scorecard perspective: An analysis of Greek companies

机译：从平衡计分卡角度看绩效参数的相互关系：对希腊公司的分析
- 作者：Sandra Cohen;Dimitris Thiraios;Myrto Kandilorou
- 期刊名称：《Managerial Auditing Journal》 | 2008年第5期
- Balanced scorecard;
- Business performance;
- Financial performance;
- Greece;
- Operations and production management;
31.The development of accounting regulations in Egypt: Legitimating the International Accounting Standards

机译：埃及会计法规的发展：使国际会计准则合法化
- 作者：Mostafa Kamal Hassan
- 期刊名称：《Managerial Auditing Journal》 | 2008年第5期
- Accounting standards;
- Egypt;
- Financial reporting;
- International accounting;
32.Confucian culture and whistle-blowing by professional accountants: an exploratory study

机译：儒家文化与专业会计师的举报：一项探索性研究
- 作者：Dennis Hwang;Blair Staley;Ying Te Chen;Jyh-Shan Lan
- 期刊名称：《Managerial Auditing Journal》 | 2008年第5期
- Accountants;
- Auditing;
- China;
- Confucianism;
- Ethics;
- Whistleblowing;
33.Information technology and its implications for internal auditing: An empirical study of Saudi organizations

机译：信息技术及其对内部审计的影响：对沙特组织的实证研究
- 作者：Ahmad A. Abu-Musa
- 期刊名称：《Managerial Auditing Journal》 | 2008年第5期
- Communication technologies;
- Internal auditing;
- Risk assessment;
- Saudi Arabia;
34.Mandatory audit firm rotation and audit quality

机译：强制性审计事务所轮换和审计质量
- 作者：Andrew B. Jackson;Michael Moldrich;Peter Roebuck
- 期刊名称：《Managerial Auditing Journal》 | 2008年第5期
- Auditing;
- Auditors;
- Australia;
- Laws and legislation;
35.The impracticality of an international “one size fits all” corporate governance code of best practice

机译：国际“一刀切”的最佳实践公司治理守则不切实际
- 作者：Marlene Davies;Bernadette Schlitzer
- 期刊名称：《Managerial Auditing Journal》 | 2008年第6期
- Best practice;
- Corporate governance;
- Globalization;
- National cultures;
- World economy;
36.Financial information systems service providers and the internal control report

机译：金融信息系统服务提供商和内部控制报告
- 作者：Albert L. Nagy
- 期刊名称：《Managerial Auditing Journal》 | 2008年第6期
- External auditing;
- Financial information;
- Financial services;
- Information systems;
- Legislation;
- United States of America;
37.Value-added role of internal audit: an Ethiopian case study

机译：内部审计的增值作用：埃塞俄比亚案例研究
- 作者：Dessalegn Getie Mihret;Getachew Zemenu Woldeyohannis
- 期刊名称：《Managerial Auditing Journal》 | 2008年第6期
- Ethiopia;
- Internal auditing;
- Value added;
38.The independent director on the board of company directors

机译：公司董事会独立董事
- 作者：Margaret McCabe;Margaret Nowak
- 期刊名称：《Managerial Auditing Journal》 | 2008年第6期
- Australia;
- Boards of directors;
- Corporate governance;
- Non-executive directors;
39.The current status of environmental reporting by Indian companies

机译：印度公司环境报告的现状
- 作者：Bikram Chatterjee;Monir Zaman Mir
- 期刊名称：《Managerial Auditing Journal》 | 2008年第6期
- Business environment;
- Corporate governance;
- Emerging markets;
- India;
- Reports;
40.The pricing of audit services: evidence from Kuwait

机译：审计服务的定价：科威特的证据
- 作者：Meshari O. Al-Harshani
- 期刊名称：《Managerial Auditing Journal》 | 2008年第7期
- Auditors;
- Auditor's fees;
- External auditing;
- Kuwait;
- Modelling;
41.Impact of the IFRS and US-GAAP on economic-financial indicators

机译：IFRS和US-GAAP对经济财务指标的影响
- 作者：Ilse Maria Beuren;Nelson Hein;Roberto Carlos Klann
- 期刊名称：《Managerial Auditing Journal》 | 2008年第7期
- Accounting standards;
- Disclosure;
- Stock exchanges;
42.Fraudulent financial reporting detection and business failure prediction models: a comparison

机译：欺诈性财务报告检测和业务失败预测模型：比较
- 作者：Fen-May Liou
- 期刊名称：《Managerial Auditing Journal》 | 2008年第7期
- Business failures;
- Cluster analysis;
- Financial reporting;
- Fraud;
- Taiwan;
43.Internationalising auditing standards: stakeholder views on Australia's strategic directions

机译：国际化审计标准：利益相关者对澳大利亚战略方向的看法
- 作者：Steven Dellaportas;P.W. Senarath Yapa;Sivakaran Sivanantham
- 期刊名称：《Managerial Auditing Journal》 | 2008年第7期
- Auditing standards;
- Australia;
- International standards;
- Strategic evaluation;
44.Auditors general's universe revisited: An exploratory study of the influence they exert on public administration through their value for money audits

机译：重新审视审计长的世界：对他们通过衡工量值审计对公共行政施加影响的探索性研究
- 作者：Danielle Morin
- 期刊名称：《Managerial Auditing Journal》 | 2008年第7期
- Auditing;
- Canada;
- Value analysis;
45.Corporate governance, transparency and performance of Malaysian companies

机译：马来西亚公司的公司治理，透明度和绩效
- 作者：Mohd Hassan Che Haat;Rashidah Abdul Rahman;Sakthi Mahenthiran
- 期刊名称：《Managerial Auditing Journal》 | 2008年第8期
- Business performance;
- Corporate governance;
- Malaysia;
- Shareholder value analysis;
46.The effect of IT controls on financial reporting

机译：IT控制对财务报告的影响
- 作者：Gerry H. Grant;Karen C. Miller;Fatima Alali
- 期刊名称：《Managerial Auditing Journal》 | 2008年第8期
- Communications technologies;
- Financial reporting;
- Legislation;
- United States of America;
47.Continuous online auditing as a response to the Sarbanes-Oxley Act

机译：持续在线审计，以响应《萨班斯-奥克斯利法案》
- 作者：El-Hussein E. El-Masry;Jacqueline L. Reck
- 期刊名称：《Managerial Auditing Journal》 | 2008年第8期
- Auditing;
- Financial risk;
- Legislation;
- Online reporting;
- United State of America;
48.Does repetition impair auditors' judgments?

机译：重复是否会损害审计师的判断？
- 作者：Wendy Green
- 期刊名称：《Managerial Auditing Journal》 | 2008年第8期
- Auditing;
- Auditors;
- Bias;
- Financial analysis;
- Quality audit;
49.The impact of harmonisation by the International Federation of Accountants: An empirical study of the informational value of Tunisian auditors' reports

机译：国际会计师联合会的统一影响：突尼斯审计师报告信息价值的实证研究
- 作者：Hamadi Fakhfakh;Mondher Fakhfakh;María Consuelo Pucheta-Martínez
- 期刊名称：《Managerial Auditing Journal》 | 2008年第8期
- Audit reports;
- Auditing;
- Compliance;
- Stakeholder analysis;
- Tunisia;
50.An empirical comparison of non-Big 4 and Big 4 auditors' perceptions of auditor independence

机译：非四大和四大审计师对审计师独立性看法的经验比较
- 作者：Philip Law
- 期刊名称：《Managerial Auditing Journal》 | 2008年第9期
- Auditing;
- Auditors;
- Competitive strategy;
- Hong Kong;
51.Diffusion of innovation and business size: a longitudinal study of PACIA

机译：创新与企业规模的扩散：PACIA的纵向研究
- 作者：Davood Askarany;Malcolm Smith
- 期刊名称：《Managerial Auditing Journal》 | 2008年第9期
- Activity-based costs;
- Australia;
- Diffusion;
- Innovation;
- Management accounting;
- Organizations;
52.Changes in the importance of topics in auditing education: 2000-2005

机译：主题在审核教育中的重要性的变化：2000-2005年
- 作者：Jack Armitage
- 期刊名称：《Managerial Auditing Journal》 | 2008年第9期
- Academic staff education;
- Accounting curricula;
- Auditing;
53.Japanese culture and budgeting: A review of the literature and a limited pilot study to illustrate the research agenda

机译：日本的文化与预算：文献综述和有限的初步研究以阐明研究议程
- 作者：Cassandra Seow-Ling Yee;Setsuo Otsuka;Kieran James;Jenny Kwai-Sim Leung
- 期刊名称：《Managerial Auditing Journal》 | 2008年第9期
- Budgetary control;
- Japan;
- National cultures;
- Research work;
54.Are boards and institutional investors active monitors? Evidence from CEO dismissal

机译：董事会和机构投资者是否积极监督？首席执行官解雇的证据
- 作者：Annita Florou;Peter Pope
- 期刊名称：《Managerial Auditing Journal》 | 2008年第9期
- Accounting;
- Boards of directors;
- Chief executives;
- Dismissal;
- Organizational analysis;
- United Kingdom;
55.Top executive audits: strategic reviews of operational activities

机译：高管审计：对运营活动的战略审查
- 作者：Barry J. Witcher;Vinh Sum Chau;Paul Harding
- 期刊名称：《Managerial Auditing Journal》 | 2007年第1期
- Auditing;
- Chief executives;
- Performance management;
- Strategic management;
56.Audit judgment performance: assessing the effect of performance incentives, effort and task complexity

机译：审计判断绩效：评估绩效激励，努力和任务复杂性的效果
- 作者：Zuraidah Mohd-Sanusi;Takiah Mohd-Iskandar
- 期刊名称：《Managerial Auditing Journal》 | 2007年第1期
- Auditing;
- Financial analysis;
- Incentives (psychology);
- Task analysis;
57.Investors' attitudes toward source credibility

机译：投资者对货源信誉的态度
- 作者：David L. Schwarzkopf
- 期刊名称：《Managerial Auditing Journal》 | 2007年第1期
- Decision-making;
- Financial reporting;
- Information media;
- Performance measurement (quality);
58.Perceptions of preparers and users to accounting change: a case study in an Australian university

机译：准备者和用户对会计变更的看法：澳大利亚一所大学的案例研究
- 作者：Nazmi Saeb Jarrar;Malcolm Smith;Colin Dolley
- 期刊名称：《Managerial Auditing Journal》 | 2007年第1期
- Accounting;
- Activity based costs;
- Australia;
- Change management;
- Universities;
59.Restoring public confidence in capital markets through auditor rotation

机译：通过审计师轮换恢复公众对资本市场的信心
- 作者：Sandra K. Gates;D. Jordan Lowe;Philip M.J. Reckers
- 期刊名称：《Managerial Auditing Journal》 | 2007年第1期
- Auditors;
- Corporate governance;
- Laws and legislation;
- Regulation;
60.The impact of auditor-client relationships on the reversal of first-time audit qualifications

机译：审计师与客户之间的关系对首次审计资格撤销的影响
- 作者：Michael J. Meyer;John T. Rigsby;Jeff Boone
- 期刊名称：《Managerial Auditing Journal》 | 2007年第1期
- Auditors;
- Quality;
61.Choice of auditors and earnings management during the Asian financial crisis

机译：亚洲金融危机期间审计师的选择和盈余管理
- 作者：Yew Ming Chia;Irvine Lapsley;Hing-Wah Lee
- 期刊名称：《Managerial Auditing Journal》 | 2007年第2期
- Asian studies;
- Auditing;
- Corporate governance;
- Earnings;
- Financial performance;
62.Auditor concentration in a joint-auditing environment: the French market 1997-2003

机译：联合审计环境中的审计师集中度：1997-2003年法国市场
- 作者：Charles Piot
- 期刊名称：《Managerial Auditing Journal》 | 2007年第2期
- Auditors;
- France;
- Joint-consultations;
- Market share;
63.Determinants of audit fees for French quoted firms

机译：法国报价公司审计费用的决定因素
- 作者：Nathalie Gonthier-Besacier;Alain Schatt
- 期刊名称：《Managerial Auditing Journal》 | 2007年第2期
- Auditor's fees;
- France;
- Joint consultations;
64.Effects of the PricewaterhouseCoopers merger on the UK audit services market

机译：普华永道会计师事务所的合并对英国审计服务市场的影响
- 作者：Darren Duxbury;Peter Moizer;Wan Azmimi Wan-Mohamed
- 期刊名称：《Managerial Auditing Journal》 | 2007年第2期
- Auditing standards;
- Competitors;
- Markov processes;
- United Kingdom;
65.Accounting firms cautiously maneuver in the new audit environment – a note

机译：会计师事务所在新的审计环境中谨慎行事–注意
- 作者：Albert L. Nagy;William J. Cenker
- 期刊名称：《Managerial Auditing Journal》 | 2007年第2期
- Auditors;
- Corporate governance;
- External auditing;
- Quality;
66.Competition in the UK accounting services market

机译：英国会计服务市场的竞争
- 作者：Kevin P. McMeeking
- 期刊名称：《Managerial Auditing Journal》 | 2007年第2期
- Accounting;
- Competitors;
- Services;
- United Kingdom;
67.Fifteen years of reformation – what next?

机译：改革十五年-接下来是什么？
- 作者：J.P. (Ian) Percy
- 期刊名称：《Managerial Auditing Journal》 | 2007年第2期
- Auditing;
- Professional services;
68.Management practices and performance reporting in the Sri Lankan apparel sector

机译：斯里兰卡服装行业的管理实践和绩效报告
- 作者：Anton Malmadana Kapuge;Malcolm Smith
- 期刊名称：《Managerial Auditing Journal》 | 2007年第3期
- Business policy;
- Management attitudes;
- Performance management;
- Sri Lanka;
- Textile industry;
- Total quality management;
69.The audit expectation gap: evidence from Lebanon

机译：审计期望差距：来自黎巴嫩的证据
- 作者：Yusuf Munir Sidani
- 期刊名称：《Managerial Auditing Journal》 | 2007年第3期
- Attitudes;
- Auditing;
- Expectation;
- Lebanon;
- Perception;
70.Overcoming barriers to sustainable implementation of the ISO 9001 system

机译：克服可持续实施ISO 9001体系的障碍
- 作者：S.X. Zeng;P. Tian;C.M. Tam
- 期刊名称：《Managerial Auditing Journal》 | 2007年第3期
- China;
- ISO 9000 series;
- Quality management;
- Sustainable development;
71.Disclosure and corporate governance in developing countries: evidence from Ghana

机译：发展中国家的信息披露与公司治理：加纳的证据
- 作者：Mathew Tsamenyi;Elsie Enninful-Adu;Joseph Onumah
- 期刊名称：《Managerial Auditing Journal》 | 2007年第3期
- Corporate governance;
- Developing countries;
- Disclosure;
- Ghana;
72.A multivariate analysis of the determinants of auditors' opinions on Asian banks

机译：审计师对亚洲银行观点的决定因素的多元分析
- 作者：Chrysovalantis Gaganis;Fotios Pasiouras
- 期刊名称：《Managerial Auditing Journal》 | 2007年第3期
- Auditing;
- Banks;
- China;
- Japan;
- South East Asia;
73.Sarbanes-Oxley: are audit committees up to the task?

机译：Sarbanes-Oxley：审核委员会是否可以完成任务？
- 作者：Chun-Keung (Stan) Hoi;Ashok Robin;Daniel Tessoni
- 期刊名称：《Managerial Auditing Journal》 | 2007年第3期
- Audit committees;
- Directors;
- Risk management;
- Shareholders;
74.Staff auditor reporting decisions under time deadline pressure

机译：员工审计师在时间期限压力下报告决策
- 作者：Jesse C. Robertson
- 期刊名称：《Managerial Auditing Journal》 | 2007年第4期
- Information facilities;
- Reports;
- Time-based management;
75.Motivations for environmental collaboration within the building and construction industry

机译：建筑业中环境合作的动机
- 作者：Terese Fiedler;Craig Deegan
- 期刊名称：《Managerial Auditing Journal》 | 2007年第4期
- Construction industry;
- Environmental management;
76.Embedding risk management: structures and approaches

机译：嵌入风险管理：结构和方法
- 作者：Ian Fraser;William Henry
- 期刊名称：《Managerial Auditing Journal》 | 2007年第4期
- Audit committees;
- Internal auditing;
- Risk management;
77.Industrial sector and financial distress

机译：工业部门和财务困境
- 作者：Malcolm Smith;Dah-Kwei Liou
- 期刊名称：《Managerial Auditing Journal》 | 2007年第4期
- Business failures;
- Industrial services;
- Manufacturing industries;
78.Organizational commitment and auditors in public accounting

机译：公共会计中的组织承诺和审计师
- 作者：Lawrence P. Kalbers;William J. Cenker
- 期刊名称：《Managerial Auditing Journal》 | 2007年第4期
- Auditors;
- Job satisfaction;
- Organizational politics;
- Role ambiguity;
79.The “economic paradigm” in management accounting: Return on equity and the use of various management accounting artifacts in a Brazilian context

机译：管理会计中的“经济范式”：在巴西背景下的净资产收益率和各种管理会计工具的使用
- 作者：Fábio Frezatti
- 期刊名称：《Managerial Auditing Journal》 | 2007年第5期
- Brazil;
- Companies;
- Management accounting;
- Management techniques;
80.Performance evaluation measures in the private sector: Egyptian practice

机译：私营部门的绩效评估措施：埃及的做法
- 作者：Tariq H. Ismail
- 期刊名称：《Managerial Auditing Journal》 | 2007年第5期
81.Organizational-professional conflict and cultural differences among auditors in emerging markets: The case of Jordan and Kuwait

机译：新兴市场审计师之间的组织专业冲突和文化差异：约旦和科威特的情况
- 作者：Mohamad T.A. El-Rajabi
- 期刊名称：《Managerial Auditing Journal》 | 2007年第5期
- Conflict;
- Job satisfaction;
- Jordan;
- Kuwait;
- Organizational philosophy;
- Professional ethics;
82.Determinants and consequences of non-audit service fees: Preliminary evidence from Bangladesh

机译：非审计服务费的决定因素和后果：孟加拉国的初步证据
- 作者：Ahsan Habib;Ainul Islam
- 期刊名称：《Managerial Auditing Journal》 | 2007年第5期
- Auditing standards;
- Bangladesh;
- Earnings;
83.Internal audit effectiveness: an Ethiopian public sector case study

机译：内部审计的有效性：埃塞俄比亚公共部门案例研究
- 作者：Dessalegn Getie Mihret;Aderajew Wondim Yismaw
- 期刊名称：《Managerial Auditing Journal》 | 2007年第5期
- Ethiopia;
- Internal auditing;
- Management attitudes;
- Organizational behaviour;
- Public sector accounting;
84.Antecedents of budgetary participation: enhancing employees' job performance

机译：预算参与的前提：提高员工的工作绩效
- 作者：Desmond Yuen
- 期刊名称：《Managerial Auditing Journal》 | 2007年第5期
- Achievement tests;
- Budgetary control;
- Job analysis;
- Macau;
- Work psychology;
85.An improved process model for internal auditing

机译：改进的内部审计流程模型
- 作者：Michael Elliott;Ray Dawson;Janet Edwards
- 期刊名称：《Managerial Auditing Journal》 | 2007年第6期
- Continuous improvement;
- Internal auditing;
- ISO 9000 series;
- Quality;
86.Organizational risk in large audit firms

机译：大型审计公司的组织风险
- 作者：Kim K. Jeppesen
- 期刊名称：《Managerial Auditing Journal》 | 2007年第6期
- Auditing;
- Risk analysis;
- Risk management;
87.The impact of codes of ethics and experience on auditor judgments

机译：道德守则和经验对审计师判断的影响
- 作者：Gary Pflugrath;Nonna Martinov-Bennie;Liang Chen
- 期刊名称：《Managerial Auditing Journal》 | 2007年第6期
- Auditing;
- Competences;
- Ethics;
- Standards;
88.Ownership structure, board composition and corporate voluntary disclosure: Evidence from listed companies in China

机译：股权结构，董事会组成和企业自愿披露：来自中国上市公司的证据
- 作者：Xiao Huafang;Yuan Jianguo
- 期刊名称：《Managerial Auditing Journal》 | 2007年第6期
- Boards of directors;
- China;
- Corporate ownership;
- Disclosure;
89.The progress of accounting harmonization in China: A comparison of A-share and H-share financial results

机译：中国会计协调进展：A股和H股财务业绩比较
- 作者：Ip Chi Kuan;Carlos Noronha
- 期刊名称：《Managerial Auditing Journal》 | 2007年第6期
- Accounting standards;
- China;
90.Money laundering and the risk of diminishing returns

机译：洗钱和收益递减的风险
- 作者：John Davies
- 期刊名称：《Managerial Auditing Journal》 | 2007年第7期
- Money laundering;
- Regulation;
91.Quality assurance review programs of auditing firms: an international perspective

机译：审计公司的质量保证审查计划：国际视角
- 作者：Yass A. Alkafaji
- 期刊名称：《Managerial Auditing Journal》 | 2007年第7期
- Accountants;
- Auditing;
- Quality assurance;
92.Audit costs, material weaknesses under SOX Section 404

机译：审计费用，SOX第404条规定的重大缺陷
- 作者：Benjamin P. Foster;William Ornstein;Trimbak Shastri
- 期刊名称：《Managerial Auditing Journal》 | 2007年第7期
- Auditing;
- Compliance costs;
- Financial reporting;
93.Earnings management and the audit opinion: evidence from Malaysia

机译：盈余管理和审计意见：马来西亚的证据
- 作者：Shireenjit Johl;Christine A. Jubb;Keith A. Houghton
- 期刊名称：《Managerial Auditing Journal》 | 2007年第7期
- Auditing;
- Earnings;
- Malaysia;
- Quality;
94.Transparent financial disclosure and SFAS No. 142

机译：透明的财务披露和SFAS No.142
- 作者：Suzanne Sevin;Richard Schroeder;Sak Bhamornsiri
- 期刊名称：《Managerial Auditing Journal》 | 2007年第7期
- Compliance costs;
- Disclosure;
- Financial reporting;
- Goodwill accounting;
95.CEO duality, audit committee effectiveness and audit risks: A study of the Malaysian market

机译：首席执行官的双重性，审计委员会的有效性和审计风险：对马来西亚市场的研究
- 作者：Mark A. Bliss;Balachandran Muniandy;Abdul Majid
- 期刊名称：《Managerial Auditing Journal》 | 2007年第7期
- Auditing;
- Corporate governance;
- Malaysia;
- Management effectiveness;
96.Regression analysis for equipment auditing

机译：设备审计的回归分析
- 作者：Sri Beldona;Vernon E. Francis
- 期刊名称：《Managerial Auditing Journal》 | 2007年第8期
- Auditing;
- Inventory;
- Regression analysis;
97.Engagement quality review: insights from the academic literature

机译：参与度评价：来自学术文献的见解
- 作者：Arnold Schneider;William F. Messier
- 期刊名称：《Managerial Auditing Journal》 | 2007年第8期
- Audit standards;
- Auditing;
98.Corporate governance: measurement and determinant analysis

机译：公司治理：度量和决定因素分析
- 作者：Imen Khanchel
- 期刊名称：《Managerial Auditing Journal》 | 2007年第8期
- Audit committees;
- Boards of directions;
- Corporate governance;
- United States of America;
99.Governance factors affecting internal auditors' ethical decision-making: An exploratory study

机译：影响内部审计师道德决策的治理因素：一项探索性研究
- 作者：Conor OLeary;Jenny Stewart
- 期刊名称：《Managerial Auditing Journal》 | 2007年第8期
- Corporate governance;
- Decision making;
- Ethics;
- External auditing;
- Internal auditing;
100.Auditor fees and audit quality

机译：审核员费用和审核质量
- 作者：Rani Hoitash;Ariel Markelevich;Charles A. Barragato
- 期刊名称：《Managerial Auditing Journal》 | 2007年第8期
- Auditors;
- Auditor's fees;
- Quality;

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