E-Book Content
maj cover (i).qxd
1/5/05
2:36 PM
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ISBN 1-84544-072-2
ISSN 0268-6902
Volume 20 Number 1 2005
Managerial Auditing Journal Auditing standards and perceptions Editor: Gerald Vinten
www.emeraldinsight.com
Managerial Auditing Journal
ISSN 0268-6902 Volume 20 Number 1 2005
Auditing standards and perceptions Editor Gerald Vinten
Access this journal online ________________________
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Editorial advisory board _________________________
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The effect of audit outcomes on evaluators’ perceptions Keith T. Jones and Clement C. Chen ______________________________
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Audit anticipation: does it impact job performance? Adolph A. Neidermeyer and Presha E. Neidermeyer _________________
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Investment appraisal under conditions of continuous and discrete cash flows and discounting Tariq Ismail and Melinda Cline __________________________________
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Auditing standards in Poland: past, present and future Richard G. Brody, Stephen Moscove and Robert Wnek _______________
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Earnings management: evidence from SFAS No. 142 reporting Suzanne Sevin and Richard Schroeder ____________________________
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CONTENTS
CONTENTS continued
Real-option valuation of research and development investments: implications for performance measurement Hemantha S.B. Herath and Wayne G. Bremser _____________________
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Auditors’ perception of fraud risk indicators: Malaysian evidence Malcolm Smith, Normah Haji Omar, Syed Iskandar Zulkarnain Sayd Idris and Ithnahaini Baharuddin _____________________________________
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Audit quality and earnings management for Taiwan IPO firms Ken Y. Chen, Kuen-Lin Lin and Jian Zhou_________________________
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