Audit tenure, auditor specialization and audit report lag
AbstractPurpose - This paper examines (1) the association between audit firm tenure and audit report lag; and (2) the impact of auditor industry specialization on the association between audit firm...
View ArticleDeterminants of voluntary formation of risk management committees: Evidence...
AbstractPurpose - This paper aims to examine the nexus between firm-specific attributes and a company’s decision to setup a separate risk management committee (RMC) as a sub-committee of the board...
View Article(Un)useful risk disclosure: Explanations from the Italian banks
AbstractPurpose - The aim of the paper is to better understand how mandatory risk categories are disclosed and to provide a better understanding of the reasons why risk disclosure looks less useful...
View ArticleAuditor industry specialization and corporate risk-taking
AbstractPurpose - The purpose of this study is to examine the effects of higher quality auditors on corporate risk-taking.Design/methodology/approach - Agency theory suggests that managers have...
View ArticleThe association between disclosure of forward-looking information and...
AbstractPurpose - This paper witnesses the importance of corporate governance mechanisms and investigates the relationship between the quality of disclosure of forward looking information in the...
View ArticleAudit quality of outsourced information technology controls
Managerial Auditing Journal, Volume 29, Issue 9, Page 837-862, September 2014. Purpose – This paper aims to test the positive relationship between audit quality (AQ) of outsourced information...
View ArticleDoes client participation in an external audit affect their satisfaction with...
Managerial Auditing Journal, Volume 29, Issue 9, Page 818-836, September 2014. Purpose – The purpose of this paper is to determine if self-serving bias affects audit client satisfaction level with...
View ArticleAudit quality and decision-making in small companies
Managerial Auditing Journal, Volume 29, Issue 9, Page 800-817, September 2014. Purpose – This paper aims to focus on economic consequences of audit outcomes by investigating the concept of audit...
View ArticleAudit quality: what’s important to users of audit services
Managerial Auditing Journal, Volume 29, Issue 9, Page 776-799, September 2014. Purpose – This paper aims to investigate the relative importance of audit-team and audit-firm attributes in perceptions of...
View ArticleGuest editorial on internal assurance: a concept in evolution
Managerial Auditing Journal, Volume 30, Issue 1, January 2015.
View ArticleInternal auditors’ perceptions of their role in environmental, social and...
Managerial Auditing Journal, Volume 30, Issue 1, Page 80-111, January 2015. Purpose – The purpose of this paper is to investigate the nature and extent of internal audit functions’ (IAFs) involvement...
View ArticleImplementing combined assurance: insights from multiple case studies
Managerial Auditing Journal, Volume 30, Issue 1, Page 56-79, January 2015. Purpose – This purpose of this paper is to investigate how to implement a combined assurance program....
View ArticleA new vision for internal audit
Managerial Auditing Journal, Volume 30, Issue 1, Page 34-55, January 2015. Purpose – The purpose of this paper is to explore how internal auditing may recover from being one of the corporate governance...
View ArticleA synthesis of empirical internal audit effectiveness literature pointing to...
Managerial Auditing Journal, Volume 30, Issue 1, Page 5-33, January 2015. Purpose – The purpose of this paper is to provide a synopsis of what academic literature says about internal audit (IA)...
View ArticleDoes explanatory language convey the auditor’s perceived audit risk? A study...
Does explanatory language convey the auditor’s perceived audit risk? A study using a novel big data analysis metricSeung Uk Choi, Hyung Jong Na, Kun Chang LeeManagerial Auditing Journal, Vol....
View ArticleDoes mandatory CSR disclosure affect audit efficiency? Evidence from China
Does mandatory CSR disclosure affect audit efficiency? Evidence from ChinaYonghai Wang, Jiawei WangManagerial Auditing Journal, Vol. ahead-of-print, No. ahead-of-print, pp.-This study aims to examine...
View ArticleBoard informal hierarchy and audit quality: evidence from China
Board informal hierarchy and audit quality: evidence from ChinaYi Zhang, Yang Wang, Jiaxin LiaoManagerial Auditing Journal, Vol. ahead-of-print, No. ahead-of-print, pp.-Improving audit quality is an...
View ArticleThe desire of prestigious audit committee chairs: what are the benefits for...
The desire of prestigious audit committee chairs: what are the benefits for financial reporting quality?Géraldine Broye, Pauline JohannesManagerial Auditing Journal, Vol. ahead-of-print, No....
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