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MAJ – APIRA Special Issue

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Special issue on the practice of risk management

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SEC enforcement releases and audit fees

AbstractPurpose– The purpose of this study is to examine whether firms subject to an SEC enforcement action experience audit fee premiums in subsequent years. Design/methodology/approach– The paper...

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Exploration of skepticism, client-specific experiences, and audit judgments

AbstractPurpose– The purpose of this paper is to examine how levels of trait professional skepticism (i.e. professional skepticism based on personal traits) and different experiences with a specific...

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The current status of greenhouse gas reporting by Chinese companies: A test...

AbstractPurpose– The purpose of this paper is to investigate the factors driving greenhouse gas reporting by Chinese companies. Design/methodology/approach– Content analysis of annual reports and...

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The utilisation of generalized audit software (GAS) by external auditors

AbstractPurpose– Generalized audit software (GAS) is the tool use by auditors to automate various audit tasks. As most accounting transactions are now computerized, auditing of accounting data is also...

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Firm Size and the Voluntary Disclosure of Nonfinancial Information by Private...

AbstractPurpose - The specific purpose of our study is to understand how firm size and public/private affiliation (employment status) affect voluntary disclosure decisions concerning quantitatively...

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Competition, corporate governance, ownership structure and risk reporting

AbstractPurpose - This study aims to measure the extent of mandatory and voluntary risk reporting and investigate the impact of competition, corporate governance and ownership structure on risk...

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Effect of Guanxi and Ethical Orientations on Chinese Auditors’ Ethical Reasoning

AbstractPurpose - The purpose of this study is to investigate the effect of Chinese auditors’ personal values (guanxi and ethical orientations) on their ethical reasoning (ethical judgments and...

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Internal Audit Function, Board Quality and Financial Reporting Quality:...

AbstractPurpose - In this paper, we test the impact of the internal audit function (IAF), an increasingly common internal governance mechanism, on a firm’s financial reporting quality. Specifically, we...

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Firm size and the voluntary disclosure of nonfinancial information by private...

AbstractPurpose– The specific purpose of this study is to understand how firm size and public/private affiliation (employment status) affect voluntary disclosure decisions concerning quantitatively...

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Competition, corporate governance, ownership structure and risk reporting

AbstractPurpose– This study aims to measure the extent of mandatory and voluntary risk reporting and investigate the impact of competition, corporate governance and ownership structure on risk...

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Effect of guanxi and ethical orientations on Chinese auditors' ethical reasoning

AbstractPurpose– The purpose of this study is to investigate the effect of Chinese auditors' personal values (guanxi and ethical orientations) on their ethical reasoning (ethical judgments and...

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Internal audit function, board quality and financial reporting quality:...

AbstractPurpose– The purpose of this paper is to test the impact of the internal audit function (IAF), an increasingly common internal governance mechanism, on a firm's financial reporting quality....

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Environmental initiatives and earnings management

AbstractPurpose - The purpose of this paper is to provide initial evidence on the association between environmental initiatives and earnings management. Prior literature documents firms participating...

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Tax services, consequence severity, and jurors’ assessment of auditor liability

AbstractPurpose - The purpose of this research is to determine whether the type of tax services provided by a public accounting firm to its audit client and the consequence severity of an audit...

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Professional skepticism and auditor cognitive performance in a...

AbstractPurpose - This paper studies the effects of two different types of state skepticism prompts, as well as the effect of the trait of professional skepticism on auditor cognitive performance in a...

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Audit fee stickiness

AbstractPurpose - This study contributes to our understanding of audit pricing and the competitiveness of the audit fee market by examining audit fee stickiness.Design/methodology/approach - We explore...

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2013 Awards for Excellence

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Environmental initiatives and earnings management

AbstractPurpose– The purpose of this paper is to provide initial evidence on the association between environmental initiatives and earnings management. Prior literature documents firms participating in...

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