Managerial Auditing Journal, Volume 17 Number 3 2002: Critical Perspectives On Accounting And Finance

ISSN 0268-6902 Managerial Auditing Journal Volume 17, Number 3, 2002 Critical perspectives on accounting and finance This issue is part of a comprehensive multiple access information service comprising: Paper format Managerial Auditing Journal includes nine issues in traditional paper format. The contents of this issue are detailed below. Contents 110 Access to Managerial Auditing Journal online 111 Abstracts & keywords 113 Accounting and auditing requirements of the Sudan Companies Act 1925: time for change John A. Brierley, Hussein M. El-Nafabi and David R. Gwilliam 117 Re-engineering recruitment to the accounting profession Malcolm Smith and Christopher Graves 122 A critical evaluation of the effect of participation in budget target setting on motivation Pamela Reid 130 An assessment of the newly defined internal audit function Albert L. Nagy and William J. Cenker 138 Auditing the indirect consequences of rework in construction: a case based approach Peter E.D. Love 147 Corporate governance: communications from internal and external auditors Janet L. Colbert 153 Slack in public administration: conceptual and methodological issues Tor Busch Internet Online Publishing with Archive, Active Reference Linking, Emerald WIRE, Key Readings, Institution-wide Licence, E-mail Alerting Service, and Usage Statistics. Access via the Emerald Web site: http://www.emeraldinsight.com/ft See overleaf for full details of subscriber entitlements. Managerial Auditing Journal online An advanced knowledge resource for the entire organization Access via the Emerald Web site – http://www.emeraldinsight.com/ft Subscribers to this journal benefit from access to a fully searchable knowledge resource stretching far beyond the current volume and issue. Managerial Auditing Journal online is enhanced with a wealth of features to meet the need for fast, effortless, and instant access to the core body of knowledge. Furthermore, this user-friendly electronic library may be networked throughout the subscribing organization to maximize the use and value of the subscription. This is augmented with advanced search facilities and ‘‘choice of access’’ through a variety of alternative journal gateways. Emerald online access includes: Institution-wide Licence Our liberal licence allows everyone within your institution to access the journals via the Internet, making your subscription more costeffective. It has been designed to provide a comprehensive, simple system with minimum administration. Access can be granted by IP range or username and password. ATHENS authentication is enabled. Current Issue + Journal Archive Internet access via Emerald Fulltext to information as it becomes available online and to material from past volumes. Users can choose to browse the database for relevant articles or search using the powerful search engine provided. Active Reference Linking Direct links from the journal article references to abstracts of the most influential articles cited. Where possible, this link is to the full text of the article. Emerald WIRE A fully searchable subject specific database, brought to you by Emerald Management Reviews, providing article abstracts from the world’s top management, computing and engineering journals. Directly relating to the journal subject area, the database is updated monthly and gives users details of how to obtain the full text of original articles. available online and are updated regularly upon publication of the latest issue. Emerald Alert The table of contents e-mail alerting service will e-mail you the contents page of any chosen journal whenever the latest issue becomes available online. For further information please go to http://www. emeraldinsight.com/alerts S