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 | About the journal Managerial Auditing Journal aims to provide a dynamic international forum for the examination of current practice in auditing (both internal and independent). The journal seeks to inform current research and practice in financial and managerial reporting, accounting and auditing judgements, corporate governance, control and risk issues and review standards. |
The Journal of Financial Regulation and Compliance reflects this to provide a peer-reviewed forum for expert analysis and applied research, which focuses on the regulation of financial institutions both nationally and internationally. | |
雑誌概要 The Managerial Auditing Journal (MAJ) は変遷していく監査人の役割を独自な視点から取り上げ、監査人の役割の専門的な側面だけでなく、経営面を研究していきます。また、MAJは企業方針、企業統治、および組織開発における監査のプラス効果を探求します。本誌は国や学術分野を超えた寄稿をまとめ、最新の知識・研究に関する説明やガイダンスの枠組みを提供する影響力のある雑誌であり、専門的能力の開発とキャリア開発に関する有益な洞察を提供しています。 |
Editorial Criteria The journal welcomes a wide range of theoretical, technical and practical papers, utilising quantitative or qualitative research and comparative evaluations. The current authorship of the journal is wholly international and the editors aim to maintain the level of diversity currently on offer. Thus they welcome any contribution that looks to make a significant contributon to topics that fall within the scope of the journal. |
Coverage The key areas addressed are: ・Audit and Assurance (financial and non-financial) ・Financial and Managerial Reporting ・Governance, controls, risks and ethics ・Organisational issues including firm cultures, performance and development In addition, the evaluation of changes occurring in the auditing profession, as well as the broader fields of accounting and assurance, are also explored. Debates concerning organisational performance and professional competence are also covered. |