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Awards for Excellence - 2012

Outstanding Papers

Award journal index

Managerial Auditing Journal

Dr Larry Sawyer Award
Named after the 'grandfather' figure of internal auditing. He is the author of countless articles and has written Sawyer’s Internal Auditing, a text which is globally used and respected.


Volume 26 number 5
Effects of ethical context and Machiavellianism on attitudes toward earnings management in China
William E. Shafer and Zhihong Wang

Highly commended

Volume 26 number 2
Big 4 auditor affiliation and accruals quality in Bangladesh
M. Humayun Kabir, Divesh Sharma, Md Ainul Islam and Amirus Salat

Volume 26 number 5
Audit quality and accrual persistence: evidence from the pre- and post-Sarbanes-Oxley periods
Dennis Chambers and Jeff Payne