Managerial Auditing Journal

1986 - 2024

Current editor(s): Professor Jie Zhou

From Emerald Group Publishing Limited
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Volume 28, issue 9, 2013

Internal audit function, board quality and financial reporting quality: evidence from Malaysia pp. 780-814

Shireenjit K. Johl, Satirenjit Kaur Johl, Nava Subramaniam and Barry Cooper

Effect ofguanxiand ethical orientations on Chinese auditors' ethical reasoning pp. 815-837

Mingzhi Liu

Competition, corporate governance, ownership structure and risk reporting pp. 838-865

Ekramy Said Mokhtar and Howard Mellett

Firm size and the voluntary disclosure of nonfinancial information by private versus public firm managers pp. 866-892

Khondkar E. Karim, Robert Pinsker and Ashok Robin

Volume 28, issue 8, 2013

“Big 4 fee premium” and audit quality: latest evidence from UK listed companies pp. 680-707

Domenico Campa

Forced auditor change, industry specialization and audit fees pp. 708-734

Winifred D. Scott and Willie E. Gist

Audit fees during initial engagement in Malaysia pp. 735-754

Effiezal Aswadi bn Abdul Wahab and Mazlina Mat Zain

Overvalued equities and audit fees: a research note pp. 755-776

Ahsan Habib, Rong Gong and Mahmud Hossain

Volume 28, issue 7, 2013

Auditors' time pressure: does ethical culture support audit quality? pp. 572-591

Jan Svanberg and Peter Öhman

Implementation of the continuous auditing system in the ERP‐based environment pp. 592-627

Il‐hang Shin, Myung‐gun Lee and Woojin Park

Do Big 4 audit firms improve the value relevance of earnings and equity? pp. 628-646

Hsien‐Li Lee and Hua Lee

Corporate social responsibility disclosures over time: evidence from Malaysia pp. 647-676

Abdifatah Ahmed Haji

Volume 28, issue 6, 2013

Board composition and bank performance in Kuwait: an empirical study pp. 472-494

Mejbel Al‐Saidi and Bader Al‐Shammari

Informal interactions between audit committees and internal audit functions pp. 495-515

Mahbub Zaman and Gerrit Sarens

Loan defaults and hazard models for bankruptcy prediction pp. 516-541

Benjamin P. Foster and Jozef Zurada

The association between earnings management and asset misappropriation pp. 542-567

Dan‐Bee Song, Ho‐Young Lee and Eun‐Jung Cho

Volume 28, issue 5, 2013

Antecedents and consequences of audit expectation gap pp. 384-406

Amirhossein Taebi Noghondari and Soon‐Yau Foong

The effects of recurring and non‐recurring non‐audit services on auditor independence pp. 407-425

Deborah Alexander and David Hay

The role of causal links in performance measurement models pp. 426-443

Yulia Kasperskaya and Michael Tayles

Value relevance of voluntary disclosure and the global financial crisis: evidence from China pp. 444-468

Zhuoming Wang, Muhammad Jahangir Ali and Mahmoud Al‐Akra

Volume 28, issue 4, 2013

Internal and external auditor ethical decision‐making pp. 300-322

Donald F. Arnold, Jack W. Dorminey, A.A. Neidermeyer and Presha E. Neidermeyer

Agency conflicts and the demand for non‐audit services pp. 323-344

Reiner Quick, Matthias Sattler and Daniela Wiemann

Going‐concern audit opinions for bankrupt companies – impact of credit rating pp. 345-363

Dorothy Feldmann and William J. Read

The impact of hardiness on accounting task performance pp. 364-380

Casey J. McNellis

Volume 28, issue 3, 2013

A meta‐analysis of the determinants of modified audit opinion decisions pp. 184-216

Ahsan Habib

Ethical climate, goal interdependence, and commitment among Asian auditors pp. 217-244

William E. Shafer, Margaret C.C. Poon and Dean Tjosvold

Do auditors perceive that there exists earnings management in goodwill accounting under IFRS? pp. 245-260

Kati Pajunen and Jani Saastamoinen

A study of voluntary disclosure of listed Chinese firms – a stakeholder perspective pp. 261-294

Wen Qu, Philomena Leung and Barry Cooper

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 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? 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 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 Garcia‐Perez de Lema

From legitimacy by character to legitimacy by image 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 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

Audit committee characteristics and loss reserve error pp. 355-377

Fang Sun, Xiangjing Wei and Yang Xu

The impact of expertise on the mediating role of the audit committee pp. 378-402

Zalailah Salleh and Jenny Stewart

Audit committee effectiveness and timeliness of reporting: Indonesian evidence pp. 403-424

Siti Rochmah Ika and Nazli A. Mohd Ghazali

Determinants of audit committee meeting frequency: evidence from Chinese listed companies pp. 425-444

Feng Yin, Simon Gao, Wanli Li and Huaili Lv

Volume 27, issue 3, 2012

Extent of corporate tax evasion when taxable earnings and accounting earnings coincide pp. 228-250

Stavroula Kourdoumpalou and Theofanis Karagiorgos

Audit partner specialization: the case of Andersen followers pp. 251-262

Albert Nagy

Incentive contracts and time pressure on audit judgment performance pp. 263-283

Hua Lee

Environmental event materiality and decision making pp. 284-298

Jeffrey Faux

Euro adoption and the quality of accounting information pp. 299-328

Panagiotis E. Dimitropoulos, Dimitrios Asteriou and Costas Siriopoulos

Volume 27, issue 2, 2012

The determinants of web‐based corporate reporting in France pp. 126-155

Sabri Boubaker, Faten Lakhal and Mehdi Nekhili

The effect of board structure and process disclosure on corporate performance in the emerging African markets pp. 156-174

Hakim Ben Othman

The influence of connotation on readability and obfuscation in Australian chairman addresses pp. 175-198

Leopold Bayerlein and Paul Davidson

Narrative disclosure of corporate social responsibility in Islamic financial institutions pp. 199-222

Zakaria Ali Aribi and Simon S. Gao

Volume 27, issue 1, 2012

Auditor independence pp. 5-40

Graeme Wines

Auditing and reporting in Europe: an analysis using country‐level data pp. 41-65

Pran Krishansing Boolaky

Earnings management and board oversight: an international comparison pp. 66-86

Habib Jouber and Hamadi Fakhfakh

Determinants of corporate reporting on the internet pp. 87-104

Ali Uyar

Male and female auditors' overconfidence pp. 105-118

Kris Hardies, Diane Breesch and Joël Branson