Managerial Auditing Journal

1986 - 2024

Current editor(s): Professor Jie Zhou

From Emerald Group Publishing Limited
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Volume 30, issue 8/9, 2015

Audit research in the wake of SOX pp. 706-726

W Robert Knechel

An investigation into the roles, characteristics, expectations and evaluation practices of audit committees pp. 727-755

Nonna Martinov-Bennie, Dominic S.B. Soh and Dale Tweedie

The role of audit committee attributes in intellectual capital disclosures pp. 756-784

Abdifatah Ahmed Haji

The management audit as a tool to foster corporate governance: an inquiry in Switzerland pp. 785-811

Nathalie Brender, Bledi Yzeiraj and Emmanuel Fragniere

An analysis of risk management disclosures: Australian evidence pp. 812-869

Sherrena Buckby, Gerry Gallery and Jiacheng Ma

Transparency report disclosure by Australian audit firms and opportunities for research pp. 870-910

Yi Fu, Elizabeth Carson and Roger Simnett

Was Andersen’s audit quality lower than its peers? pp. 911-962

Krishna Kumar and Lucy Lim

The impact of demographic characteristics of CEOs and directors on audit fees and audit delay pp. 963-997

Maretno Agus Harjoto, Indrarini Laksmana and Robert Lee

CEO characteristics and audit report timeliness: do CEO tenure and financial expertise matter? pp. 998-1022

Saeed Rabea Baatwah, Zalailah Salleh and Norsiah Ahmad

Volume 30, issue 6/7, 2015

The growth of the internal audit profession is more than just numbers pp. 514-538

Philna Coetzee, Houdini Fourie and Pricilla A Burnaby

Influence of audit committees on internal audit conformance with internal audit standards pp. 539-559

Abdulaziz Alzeban

The perceived scope of internal audit function in Libyan public enterprises pp. 560-581

Wahid Omar Abuazza, Dessalegn Getie Mihret, Kieran James and Peter Best

An investigation of the control role and effectiveness of independent non-executive directors in Malaysian public listed companies pp. 582-609

Hairul Azlan Annuar and Hafiz Majdi Abdul Rashid

Stock market reaction to auditor opinions – Italian evidence pp. 610-632

Giuseppe Ianniello and Giuseppe Galloppo

A cross-sectional examination of non-Big 4 firms’ reliability pp. 633-656

Reginald Wilson

Capital verification and auditor liability: evidence from China pp. 657-680

Yingfa Lu, Falconer Mitchell and Chris Pong

External auditing and accountability in the Tanzanian local government authorities pp. 681-702

Siasa Issa Mzenzi and Abeid Francis Gaspar

Volume 30, issue 4/5, 2015

The impact of the global financial crisis on audit and non-audit fees pp. 302-323

Irina Alexeyeva and Tobias Svanström

Corporate governance, the GFC and independent directors pp. 324-346

Belinda Rachael Williams, Simone Bingham and Sonia Shimeld

Examining the influence of corporate governance on intellectual capital efficiency pp. 347-372

Ranjith Appuhami and Mohammed Bhuyan

Measuring the quality of the “comply or explain” approach pp. 373-412

Michail Nerantzidis

Do IT audits satisfy senior manager expectations? pp. 413-434

Giuseppe D'Onza, Rita Lamboglia and Roberto Verona

The effectiveness of fraud detection instruments in not-for-profit organizations pp. 435-455

Tyge-F. Kummer, Kishore Singh and Peter Best

Characteristics of statutory internal auditors and operating efficiency pp. 456-481

Moon-Kyung Cho, Ho-Young Lee and Hyun-Young Park

Did Japanese-SOX have an impact on earnings management and earnings quality? pp. 482-510

Masumi Nakashima and David A. Ziebart

Volume 30, issue 3, 2015

The effect of tenure on auditor realization rates pp. 206-225

Lynn Johnson and Terrence B. O'Keefe

Effects of awareness of prior-year testing strategies and engagement risk on audit decisions pp. 226-243

Rebecca Fay, J. Gregory Jenkins and Velina Popova

Do audit opinions reflect earnings persistence? pp. 244-276

Thanyaluk Vichitsarawong and Sompong Pornupatham

Corporate social responsibility disclosures and earnings quality pp. 277-298

Mohammad Muttakin, Arifur Khan and Mohammad I Azim

Volume 30, issue 2, 2015

Getting it right: directors’ assessment of information pp. 117-131

Kerri O’Donnell, Barry Hicks, John Streeter and Paul Shantapriyan

Leadership, governance and the mitigation of risk: a case study pp. 132-159

Jim Rooney and Suresh Cuganesan

Managing risk in mergers and acquisitions activity: beyond ‘good’ and ‘bad’ management pp. 160-175

Alnoor Bhimani, Mthuli Ncube and Prabhu Sivabalan

Adopting continuous auditing pp. 176-204

Ting Sun, Michael Alles and Miklos A. Vasarhelyi

Volume 30, issue 1, 2015

A synthesis of empirical internal audit effectiveness literature pointing to new research opportunities pp. 5-33

Rainer Lenz and Ulrich Hahn

A new vision for internal audit pp. 34-55

Andrew D. Chambers and Marjan Odar

Implementing combined assurance: insights from multiple case studies pp. 56-79

Loïc Decaux and Gerrit Sarens

Internal auditors’ perceptions of their role in environmental, social and governance assurance and consulting pp. 80-111

Dominic S.B. Soh and Nonna Martinov-Bennie

Volume 29, issue 9, 2014

Audit quality: what’s important to users of audit services pp. 776-799

Alan Kilgore, Graeme Harrison and Renee Radich

Audit quality and decision-making in small companies pp. 800-817

Hannu Ojala, Mervi Niskanen, Jill Collis and Kati Pajunen

Does client participation in an external audit affect their satisfaction with the audit service? pp. 818-836

David N. Herda, Michael J. Petersen and Richard Fontaine

Audit quality of outsourced information technology controls pp. 837-862

Tatiana Mazza, Stefano Azzali and Luca Fornaciari

Volume 29, issue 8, 2014

Elevating professional scepticism pp. 674-694

Yi Fei Gong, Sarah Kim and Noel Harding

Guanxi, a two-edged sword! How Australian accounting professionals view the process within a moral framework pp. 695-716

Ying Han Fan, Gordon Woodbine and Glennda Scully

The association between PCAOB-identified audit deficiencies and small audit firms’ characteristics pp. 717-735

Fei Kang, Magdy Farag, Robert Hurt and Cheryl Wyrick

Internal control over financial reporting: opportunities using the COBIT framework pp. 736-771

Michele Rubino and Filippo Vitolla

Volume 29, issue 7, 2014

The association between disclosure of forward-looking information and corporate governance mechanisms pp. 578-595

Basil Al-Najjar and Suzan Abed

Auditor industry specialization and corporate risk-taking pp. 596-620

Jamie L. Hoelscher and Scott E. Seavey

(Un)useful risk disclosure: explanations from the Italian banks pp. 621-648

Marco Maffei, Massimo Aria, Clelia Fiondella, Rosanna Spanò and Claudia Zagaria

Determinants of voluntary formation of risk management committees pp. 649-671

Nkoko Blessy Sekome and Tesfaye Taddesse Lemma

Volume 29, issue 6, 2014

Audit tenure, auditor specialization and audit report lag pp. 490-512

Mai Dao and Trung Pham

Audit partner specialization and audit fees pp. 513-526

Albert L. Nagy

Corporate executive’s gender and audit fees pp. 527-547

Ting-Chiao Huang, Hua-Wei Huang and Chih-Chen Lee

Factors influencing non-compliance with ASU 2010-06 in the banking industry pp. 548-574

Hung-Yuan (Richard) Lu and Vivek Mande

Volume 29, issue 5, 2014

The regulation of statutory auditing: an institutional theory approach pp. 371-394

C. Richard Baker, Jean Bédard and Christian Prat dit Hauret

Auditors General ' s impact on administrations: a pan-Canadian study (2001-2011) pp. 395-426

Danielle Morin

Auditor-provided non-audit services in listed and private family firms pp. 427-454

Michael Dobler

Determinants of quality corporate governance in Sub-Saharan Africa pp. 455-485

Nelson Waweru

Volume 29, issue 4, 2014

Auditing service providers: supporting auditors in cross-organizational settings pp. 286-303

Daniel Bachlechner, Stefan Thalmann and Markus Manhart

Modeling voluntary CAAT utilization decisions in auditing pp. 304-326

Mary B. Curtis and Elizabeth A. Payne

Examining the adoption of computer-assisted audit tools and techniques pp. 327-349

Nurmazilah Mahzan and Andy Lymer

Technology in audit engagements: a case study pp. 350-365

Miklos A. Vasarhelyi and Silvia Romero

Volume 29, issue 3, 2014

The impact of audit reforms on objectivity during the performance of non-audit services pp. 222-236

Richard G. Brody, Christine M. Haynes and Craig G. White

Factors influencing the assurance of sustainability reports in the context of the economic crisis in Portugal pp. 237-252

Manuel Branco, Catarina Delgado, Sónia Ferreira Gomes and Teresa Cristina Pereira Eugénio

Impediments to CSR assurance in an emerging economy pp. 253-267

Faizah Darus, Yussri Sawani, Mustaffa Mohamed Zain and Tamoi Janggu

Guidance on internal audit's interface with regulators pp. 268-283

Andrew D. Chambers

Volume 29, issue 2, 2014

The effects of auditor rotation on client management's negotiation strategies pp. 110-130

Regan N. Schmidt and Britney E. Cross

Leaving a joint audit system: conditional fee reductions pp. 131-152

Claus Holm and Frank Thinggaard

Independent audit committee characteristics and real earnings management pp. 153-172

Jerry Sun, George Lan and Guoping Liu

Corporate governance, directors' and officers' insurance premiums and audit fees pp. 173-195

Hyeesoo H. Chung and Jinyoung P. Wynn

New guidance on internal audit – an analysis and appraisal of recent developments pp. 196-218

Andrew D. Chambers

Volume 29, issue 1, 2014

Audit fee stickiness pp. 2-26

Charl de Villiers, David Hay and Zhizi (Janice) Zhang

Professional skepticism and auditor cognitive performance in a hypothesis-testing task pp. 27-49

Marietta Peytcheva

Tax services, consequence severity, and jurors' assessment of auditor liability pp. 50-75

John M. Thornton and Michael K. Shaub

Environmental initiatives and earnings management pp. 76-106

Barri Litt, Divesh Sharma and Vineeta Sharma