Managerial Auditing Journal

1986 - 2024

Current editor(s): Professor Jie Zhou

From Emerald Group Publishing Limited
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Volume 26, issue 9, 2011

An empirical examination of hiring decisions of experienced auditors in public accounting 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 pp. 794-816

Philomena Leung, Barry J. Cooper and Luckmika Perera

Risk‐related disclosures by non‐finance companies 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 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 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 pp. 501-518

Philip Law

Indirect government controls over Australia's social security expenditure 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? 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 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 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, Ainul Islam and Amirus Salat

Improving auditor effectiveness in assessing KYC/AML practices pp. 182-203

Dieter De Smet and Anne‐Laure Mention

Volume 26, issue 1, 2011

Auditor and non‐mentor supervisor relationships 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? pp. 51-64

Gerrit Sarens, Marco Allegrini, Giuseppe D'Onza and Robert Melville

The asymmetric relationship between corporate environmental responsibility and earnings management pp. 65-88

Wendy Heltzer

Volume 25, issue 9, 2010

Managers' and auditors' perceptions of intellectual capital reporting pp. 844-860

Atef Ahmed and Khaled Hussainey

Fraud detection, redress and reporting by auditors pp. 861-881

Harold Hassink, Roger Meuwissen and Laury Bollen

An empirical investigation of the use of ISA 520 “analytical procedures” among Big 4 versus non‐Big 4 audit firms in Egypt pp. 882-911

Khaled Samaha and Mohamed Hegazy

Insights into current practices in auditing environmental matters pp. 912-933

Christina Chiang

Challenges and opportunities from greenhouse gas emissions reporting and independent auditing pp. 934-942

Eric G. Olson

Volume 25, issue 8, 2010

Citation “snapshot” of three leading international auditing journals pp. 724-733

Thomas E. McKee

The effects of task complexity and skill on over/under‐estimation of internal control pp. 734-755

Maureen Francis Mascha and Cathleen L. Miller

Multi‐risk level examination of going concern modifications pp. 756-791

Antony Young and Yi Wang

Value relevance of accounting information in China pre‐ and post‐2001 accounting reforms pp. 792-813

Keryn Chalmers, Farshid Navissi and Wen Qu

Transition to IFRS in Greece: financial statement effects and auditor size pp. 814-842

Ioannis Tsalavoutas and Lisa Evans

Volume 25, issue 7, 2010

Auditor quality and earnings management: Singaporean evidence pp. 618-638

Rusmin Rusmin

Auditor conservatism following audit failures pp. 639-658

Stephan A. Fafatas

Neural networks: the panacea in fraud detection? pp. 659-678

Maria Krambia‐Kapardis, Chris Christodoulou and Michalis Agathocleous

Corporate environmental disclosure, corporate governance and earnings management pp. 679-700

Nan Sun, Aly Salama, Khaled Hussainey and Murya Habbash

The making of accountants: the continuing influence of early career experiences pp. 701-719

R. Drew Sellers and Timothy J. Fogarty

Volume 25, issue 6, 2010

External auditors' reliance on internal auditors and its impact on audit fees pp. 509-525

Mishiel Said Suwaidan and Amer Qasim

Financial restatements and corporate governance among Malaysian listed companies pp. 526-552

Shamsul Nahar Abdullah, Nor Zalina Mohamad Yusof and Mohamad Naimi Mohamad Nor

Perceived effectiveness of fraud detection audit procedures in a stock and warehousing cycle pp. 553-568

Philmore Alleyne, Nadini Persaud, Peter Alleyne, Dion Greenidge and Peter Sealy

Earnings management and the performance of seasoned private equity placements pp. 569-590

Daoping (Steven) He, David C. Yang and Liming Guan

Corporate social responsibility disclosure and its relation on institutional ownership pp. 591-613

Mustaruddin Saleh, Norhayah Zulkifli and Rusnah Muhamad

Volume 25, issue 5, 2010

The value of audit qualifications in China pp. 404-426

Robert Czernkowski, Wendy Green and Yi Wang

Audit committee effectiveness: a public sector case study pp. 427-443

Johnathan Magrane and Sue Malthus

Do client dependence and amount of audit fees affect lending decisions? pp. 444-457

Arnold Schneider

Effective use of qualitative materiality factors: evidence from Spain pp. 458-483

Javier Montoya del Corte, Francisco Javier Martínez García and Ana Fernández Laviada

Examination of the actual turnover decisions of female auditors in public accounting pp. 484-502

Philip Law

Volume 25, issue 4, 2010

The association between corporate governance guidelines and risk management and internal control practices pp. 288-308

Gerrit Sarens and Joe Christopher

Internal audit and audit fees: further evidence pp. 309-327

Harjinder Singh and Rick Newby

Internal audit independence and objectivity: emerging research opportunities pp. 328-360

Jenny Stewart and Nava Subramaniam

The effect of client industry structure on client preference for privacy and auditor concentration pp. 361-376

R. Mithu Dey

Effects of ethical context on conflict and commitment among Chinese accountants pp. 377-400

William E. Shafer and Zhihong Wang

Volume 25, issue 3, 2010

Audit committee financial expertise and misappropriation of assets pp. 208-225

Sameer T. Mustafa and Nourhene Ben Youssef

Organisational commitment, role tension and affective states in audit firms pp. 226-239

Alice Garcia and Olivier Herrbach

CPAs' employment with former audit clients and auditor independence in the post‐Enron era pp. 240-258

Philip Law

Investor reactions to disclosures of material internal control weaknesses pp. 259-268

Kim Ittonen

The relationship between accounting students' love of money and their ethical perception pp. 269-281

Rafik Z. Elias and Magdy Farag

Volume 25, issue 2, 2010

Audit fee premium and auditor change: the effect of Sarbanes‐Oxley Act pp. 102-121

Ahmed Ebrahim

Audit pricing and the Big4 fee premium: evidence from Belgium pp. 122-139

Tom Van Caneghem

Determinants of internal control characteristics influencing voluntary and mandatory disclosures pp. 140-159

Hasnah Haron, Dato' Daing Nasir Ibrahim, K. Jeyaraman and Ong Hock Chye

Time pressure, task complexity, and audit effectiveness pp. 160-181

Anthony R. Bowrin and James King

Determinants of corporate internet reporting: evidence from Egypt pp. 182-202

Doaa Aly, Jon Simon and Khaled Hussainey

Volume 25, issue 1, 2010

Do investors perceive the going‐concern opinion as useful for pricing stocks? pp. 4-16

Dennis M. O'Reilly

What prompts firms to choose between business and geographic segments as a primary segment? pp. 17-31

Mohammad Talha and Abdullah Sallehhuddin Abdullah Salim

Assessing the perceptions of the quality of reported earnings in Egypt pp. 32-52

Hany Kamel and Said Elbanna

National culture effects on groups evaluating internal control pp. 53-78

Marc Sim

Factors associated with the adoption of risk‐based internal auditing pp. 79-98

Nuno Castanheira, Lúcia Lima Rodrigues and Russell Craig