Quantcast
Channel: Emerald Group Publishing Limited: Managerial Auditing Journal: Table of Contents
Browsing all 100 articles
Browse latest View live

Shareholder activism in family-controlled firms in Malaysia

AbstractPurpose – The purpose of this paper is to investigate the impact of shareholder activism led by the Minority Shareholder Watchdog Group (MSWG) on the performance of family-controlled firms in...

View Article



From legitimacy by character to legitimacy by image: Ethics and accounting...

AbstractPurpose – From a historical perspective, the purpose of this paper is to show how the current New Zealand Accountants' Code of Ethics (COE) differs from the first 1927 COE. The lengthy, current...

View Article

Internal audit and financial reporting in the Spanish banking industry

AbstractPurpose – The purpose of this paper is to examine the relationship between a firm's internal audit function (IAF) and the quality of its financial reporting. Since regulations on corporate...

View Article

Public accounting firms' mix of service revenue and average productivity:...

AbstractPurpose – The purpose of this study is to examine the impact of public accounting firms' mix of service revenue on their average productivity measured by total revenue per partner....

View Article

The effects of internal audit role and reporting relationships on investor...

AbstractPurpose – The purpose of this paper is to assess whether internal audit role and reporting relationships affect investor perceptions of disclosure credibility. Design/methodology/approach – The...

View Article


Corporate ownership characteristics and timeliness of remediation of internal...

AbstractPurpose – The purpose of the paper is to examine the association between the corporate ownership characteristics and the timely remediation of internal control weaknesses over financial...

View Article

Do client firms manage the perception of auditor independence?: Evidence from...

AbstractPurpose – The purpose of this paper is examine whether agency conflicts between controlling and minority shareholders affect firms' decisions to purchase non-audit services (NAS). The author...

View Article

Auditor perceptions of prior involvement and reputation threats as...

AbstractPurpose – The purpose of this paper is to investigate practicing auditors' beliefs regarding the effect of prior involvement on the occurrence of quality threatening behaviour (QTB) during an...

View Article


MAJ – APIRA Special Issue

View Article


Special issue on the practice of risk management

View Article

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...

View Article

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...

View Article

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...

View Article


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...

View Article

The Association between Earnings Management and Asset Misappropriation

AbstractPurpose - The purpose of this paper is to determine whether earnings management is related to the incidence of fraud and the amount of misappropriated assets. By examining the research...

View Article


Loan Defaults and Hazard Models for Bankruptcy Prediction

AbstractPurpose - Recent bankruptcy research uses hazard models and extensive samples of companies. The large samples used have precluded the inclusion of a variable related to companies' loan default...

View Article

INFORMAL INTERACTIONS BETWEEN AUDIT COMMITTEES AND INTERNAL AUDIT FUNCTIONS:...

AbstractPurpose - This paper recognises the importance of informal processes within corporate governance and complements existing research in this area by investigating factors associated with the...

View Article


Board Composition and Bank Performance in Kuwait: An empirical study

AbstractPurpose - This study examines the relationship between board composition (i.e., non-executive directors, family directors, role duality and board size) and bank performance. The study uses a...

View Article

Corporate Social Responsibility Disclosures over Time: Evidence from Malaysia

AbstractPurpose - The purpose of this study is to examine corporate social responsibility (CSR) disclosures over a period of time when the business environment, particularly the Malaysian environment,...

View Article

Do Big 4 Audit Firms Improve the Value Relevance of Earnings and Equity?

AbstractPurpose - This paper examines the association between audit quality and value relevance of representative accounting measures, such as earnings and book value of...

View Article
Browsing all 100 articles
Browse latest View live




Latest Images