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Managerial Auditing Journal
2008 - 2013
Edited by Barry Cooper , Philomena Leung and Nonna Martinov-Bennie
from Emerald Group Publishing
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Volume 28, issue 2 , 2013
The utilisation of generalized audit software (GAS) by external auditors pp. 88-113 Aidi Ahmi and Simon Kent The current status of greenhouse gas reporting by Chinese companies: A test of legitimacy theory pp. 114-139 Choi Ieng Chu , Bikram Chatterjee and Alistair Brown Exploration of skepticism, client-specific experiences, and audit judgments pp. 140-160 Velina Popova SEC enforcement releases and audit fees pp. 161-177 Abhijit Barua and Antoinette L. Smith Volume 28, issue 1 , 2013
Corporate governance in five Arabian Gulf countries pp. 7-22 Nabil Baydoun , William Maguire , Neal Ryan and Roger Willett Income smoothing behaviour by Asian transportation firms pp. 23-44 Rusmin Rusmin , Glennda Scully and Greg Tower Auditor industry specialization, board governance, and earnings management pp. 45-64 Jerry Sun and Guoping Liu Characteristics of audit committee financial experts: an empirical study pp. 65-78 Venkataraman M. Iyer , E. Michael Bamber and Jeremy Griffin Volume 27, issue 9 , 2012
Auditor perceptions of prior involvement and reputation threats as antecedents of quality threatening audit behavior pp. 796-820 Marietta Peytcheva and Peter R. Gillett Do client firms manage the perception of auditor independence?: Evidence from the Swedish non-audit service market pp. 821-845 Mikko Zerni Corporate ownership characteristics and timeliness of remediation of internal control weaknesses pp. 846-877 Santanu Mitra , Mahmud Hossain and Barry R. Marks The effects of internal audit role and reporting relationships on investor perceptions of disclosure credibility pp. 878-898 Travis P. Holt Volume 27, issue 8 , 2012
Public accounting firms' mix of service revenue and average productivity: Evidence using revenue per partner pp. 712-727 Magdy S. Farag and Rafik Z. Elias Internal audit and financial reporting in the Spanish banking industry pp. 728-753 Ester Gras-Gil , Salvador Marin-Hernandez and Domingo García Pérez de Lema From legitimacy by character to legitimacy by image: Ethics and accounting practices in New Zealand pp. 754-773 Keith Hooper and Gina Xu Shareholder activism in family-controlled firms in Malaysia pp. 774-794 Siti Sakinah Azizan and Rashid Ameer Volume 27, issue 7 , 2012
Corporate governance and accounting enforcement actions in Italy pp. 622-638 Giulia Romano and Andrea Guerrini Determinants of internal governance quality: evidence from Sweden pp. 639-665 Peter Franck and Stefan Sundgren Was Dodd-Frank justified in granting internal control audit exemption to small firms? pp. 666-692 R. Mithu Dey and Mary W. Sullivan Past control risk and current audit fees pp. 693-708 Thomas G. Calderon , Li Wang and Thomas Klenotic Volume 27, issue 6 , 2012
Reflections on the internal auditing profession: what might have gone wrong? pp. 532-549 Rainer Lenz and Gerrit Sarens Lending relationships, auditor quality and debt costs pp. 550-572 Monika Causholli and W. Robert Knechel Voluntary IFRS disclosures: evidence from the transition from UK GAAP to IFRSs pp. 573-597 George Emmanuel Iatridis Semester-specific ethical instruction for auditing students pp. 598-619 Conor O'Leary Volume 27, issue 5 , 2012
Do auditors assess inherent risk as if there are no controls? pp. 448-461 Timothy C. Miller , Michael Cipriano and Robert J. Ramsay Enhancing auditors' performance: The importance of motivational factors and the mediation effect of effort pp. 462-476 Takiah Mohd Iskandar , Ria Nelly Sari , Zuraidah Mohd-Sanusi and Rita Anugerah Client satisfaction and usefulness to external stakeholders from an audit client perspective pp. 477-499 Peter Öhman , Einar Häckner and Dag Sörbom Indicators of audit fees and fraud classification: impact of SOX pp. 500-525 Mary Jane Lenard , Karin A. Petruska , Pervaiz Alam and Bing Yu Volume 27, issue 4 , 2012
Governance characteristics and role effectiveness of audit committees pp. 336-354 Akeel M. Lary and Dennis W. Taylor The impact of expertise on the mediating role of the audit committee pp. 378-402 Zalailah Salleh and Jenny Stewart Determinants of audit committee meeting frequency: evidence from Chinese listed companies pp. 425-444 Feng Yin , Simon S Gao , Wanli Li and Huaili Lv Volume 26, issue 9 , 2011
An empirical examination of hiring decisions of experienced auditors in public accounting: Evidence from Hong Kong pp. 760-777 Philip K.F. Law and Desmond C.Y. Yuen Auditor gender and corporate earnings management behavior in private Finnish firms pp. 778-793 Jyrki Niskanen , Jukka Karjalainen , Mervi Niskanen and Jussi Karjalainen Accountability structures and management relationships of internal audit: An Australian study pp. 794-816 Philomena Leung , Barry J. Cooper and Luckmika Perera Risk-related disclosures by non-finance companies: Portuguese practices and disclosure characteristics pp. 817-839 Jonas Oliveira , Lúcia Lima Rodrigues and Russell Craig Volume 26, issue 8 , 2011
Impact of the CFO's affiliation on auditor independence pp. 656-671 Nonna Martinov-Bennie , Jeffrey Cohen and Roger Simnett The decision to outsource management advisory services pp. 672-696 Pamela Kent Corporate environmental responsibility and audit risk pp. 697-733 Mary Mindak and Wendy Heltzer Internal auditing in the Americas pp. 734-756 Priscilla A. Burnaby and Susan Hass Volume 26, issue 7 , 2011
Exploring the role of country and client type on the auditor's client risk assessments and audit planning decisions pp. 543-565 Michael De Martinis , Hironori Fukukawa and Theodore J. Mock Management accounting and risk management in Malaysian financial institutions: An exploratory study pp. 566-585 Siti Zaleha Abdul Rasid , Abdul Rahim Abdul Rahman and Wan Khairuzzaman Wan Ismail Internal audit involvement in enterprise risk management pp. 586-604 Laura de Zwaan , Jenny Stewart and Nava Subramaniam The internal audit function: Perceptions of internal audit roles, effectiveness and evaluation pp. 605-622 Dominic S.B. Soh and Nonna Martinov-Bennie The effectiveness of audit committees for low- and mid-cap firms pp. 623-650 Won Sil Kang , Alan Kilgore and Sue Wright Volume 26, issue 6 , 2011
External auditors' reliance on internal auditing: further evidence pp. 464-481 Lois Munro and Jenny Stewart Materiality in the context of audit: the real expectations gap pp. 482-500 Keith A. Houghton , Christine Jubb and Michael Kend Corporate governance and no fraud occurrence in organizations: Hong Kong evidence pp. 501-518 Philip Law Indirect government controls over Australia's social security expenditure: A Foucauldian analysis pp. 519-533 Robert J. Grose Volume 26, issue 5 , 2011
Effects of ethical context and Machiavellianism on attitudes toward earnings management in China pp. 372-392 William E. Shafer and Zhihong Wang Political connections, corporate governance and audit fees in Malaysia pp. 393-418 Effiezal Aswadi Abdul Wahab , Mazlina Mat Zain and Kieran James Agency theory and managerial ownership: evidence from Malaysia pp. 419-436 Mazlina Mustapha and Ayoib Che Ahmad Audit quality and accrual persistence: evidence from the pre- and post-Sarbanes-Oxley periods pp. 437-456 Dennis Chambers and Jeff Payne Volume 26, issue 4 , 2011
Client-specific litigation risk and audit quality differentiation pp. 300-316 Jerry Sun and Guoping Liu Do audit tenure and firm size contribute to audit quality?: Empirical evidence from Jordan pp. 317-334 Ali Abedalqader Al-Thuneibat , Ream Tawfiq Ibrahim Al Issa and Rana Ahmad Ata Baker The riskiness of audit firm continuing clients' portfolio pp. 335-349 Samer Khalil Firm ownership type, earnings management and auditor relationships: evidence from India pp. 350-369 Saibal Ghosh Volume 26, issue 3 , 2011
Determinants of board and audit committee meeting frequency: Evidence from Italian companies pp. 208-229 Giulio Greco Further evidence on knowledge spillover and the joint determination of audit and non-audit fees pp. 230-247 Gopal V. Krishnan and Wei Yu Numeric-to-verbal translation of probability expressions in SFAS 5 pp. 248-262 Ning Du and Kevin Stevens The functional-institutional and consequential-conflictual sociological approaches to accounting ethics education: Integrations from sustainability and ecological resources management literature pp. 263-294 Seleshi Sisaye Volume 26, issue 2 , 2011
Audit fees and discretionary accruals: compensation structure effect pp. 90-113 Fatima Alali External auditor characteristics and internal control reporting under SOX section 302 pp. 114-129 Nathaniel M. Stephens Perceptions of auditors and financial-statement users regarding auditor independence in Bahrain pp. 130-160 Jasim Al-Ajmi and Shahrokh Saudagaran Big 4 auditor affiliation and accruals quality in Bangladesh pp. 161-181 M. Humayun Kabir , Divesh Sharma , Md Ainul Islam and Amirus Salat Improving auditor effectiveness in assessing KYC/AML practices: Case study in a Luxembourgish context pp. 182-203 Dieter De Smet and Anne-Laure Mention Volume 26, issue 1 , 2011
Auditor and non-mentor supervisor relationships: Effects of mentoring and organizational justice pp. 5-31 Cathleen L. Miller , Philip H. Siegel and Alan Reinstein Do audit delays affect client retention? pp. 32-50 Vivek Mande and Myungsoo Son Are internal auditing practices related to the age of the internal audit function?: Exploratory evidence and directions for future research pp. 51-64 Gerrit Sarens , Marco Allegrini , Giuseppe D'Onza and Robert Melville The asymmetric relationship between corporate environmental responsibility and earnings management: Evidence from the United States pp. 65-88 Wendy Heltzer
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