Quantcast
Channel: Emerald Group Publishing Limited: Managerial Auditing Journal: Table of Contents
Browsing all 96 articles
Browse latest View live

2012 Awards for Excellence

View Article



Special issue on assurance of non-financial information

View Article

Special issue on assurance: a concept in evolution

View Article

Editorial

View Article

Characteristics of audit committee financial experts: an empirical study

AbstractPurpose– The purpose of this paper is to examine the characteristics and qualifications of audit committee financial experts. Specifically, the paper examines if the majority of the financial...

View Article


Auditor industry specialization, board governance, and earnings management

AbstractPurpose– The purpose of this study is to investigate the interaction effect of auditor industry specialization and board governance on earnings management. This study examines whether board...

View Article

Income smoothing behaviour by Asian transportation firms

AbstractPurpose– Managers may “creatively” choose accounting methods in order to smooth income figures. Using a sample of 1,094 transportation firm-year observations before and throughout the global...

View Article

Corporate governance in five Arabian Gulf countries

AbstractPurpose– The purpose of this paper is to draw together available data as a means of comparing the state of corporate governance in five countries; Kuwait, Bahrain, the United Arab Emirates,...

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 96 articles
Browse latest View live




Latest Images