Managerial Auditing Journal
Issue(s) available: 278 – From Volume: 1 Issue: 1, to Volume: 38 Issue: 2
Volume 37
Volume 36
Volume 35
Volume 32
Volume 34
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Issue 9 2019
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Issue 8 2019
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Issue 7 2019
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Issue 6 2019
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Issue 5 2019
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Issue 4 2019
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Issue 3 2019 Organizational Risk, Fraud, Forensics, Anti Money Laundering Laws and Controls, and Corporate Corruption
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Issue 2 2019
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Issue 1 2019 Meta-Analysis for Research in Professional Judgment, Assurance, Risk Assessment, and Governance
Volume 33
Volume 31
Volume 29
Volume 28
Volume 27
Volume 26
Volume 25
Volume 24
Volume 23
Volume 22
Volume 21
Volume 20
Volume 19
Volume 18
Volume 17
Volume 16
Volume 15
Volume 14
Volume 13
Volume 12
Volume 11
Volume 10
Volume 9
Does mandatory audit rotation affect insider trading? Evidence from China
He Xiao, Jianqun Xi, Hanjie MengThis study aims to investigate the impact of mandatory audit partner rotation (MAPR) on Chinese listed firms’ insider trading, as well as the moderating effects of firm…
The mediating effect of data analytics on the relationship between organizational psychological safety and advisory services
Ranto Partomuan Sihombing, Dian Agustia, Noorlailie SoewarnoData analytics can change the working of advisory services (AS) that internal auditors routinely carry out. Not getting psychological support from employers and co-workers…
The impact of capital-market liberalization on audit reporting and pricing: evidence from a quasi-experiment
Jin Jiang, Xiangyun Lu, Yihan Wu, Hua ZhangThe purpose of this study is to investigate the effects of capital market liberalization on audit reporting and pricing. The authors use the announcement of the…
Audit partner characteristics, career advancement and audit quality in the USA
Chen Cai, Stephen Ciccone, Huimin Li, Le Emily XuThis study aims to explore the relation among US audit partners’ characteristics, their career advancement and audit quality.
Psychological capital, moral courage and internal audit effectiveness (IAE): a complementary or substitution effect
Imen KhelilThis paper aims to examine the impact of two psychological drivers, namely, psychological capital (PsyCap) and moral courage on internal audit effectiveness (IAE) and…
Disclaimer effect of key audit matters in China: negative press coverage and boilerplate
Qianqun Ma, Jianan Zhou, Qi WangUsing China’s key audit matters (KAMs) data, this study aims to examine whether negative press coverage alleviates boilerplate KAMs.
The effect of the rules- versus principles-based accounting standards on opinion shopping
Heesun Chung, Yewon KimThe purpose of this study is to examine whether the change in accounting standards from the rules-based local GAAP to the principles-based IFRS influences a manager’s…
The impact of key audit matter reporting on analyst forecast accuracy and forecast dispersion: evidence from Chinese listed firms
Zhiying Hu, Yan Li, Beixin Lin, Gary KleinmanThe purpose of this study is to investigate the decision usefulness of key audit matters (KAMs) disclosures from the perspective of financial analysts.
Audit quality and independence concerns after major audit reforms within a developing country: stakeholder perceptions from Vietnam
Lan Anh Nguyen, Michael Kend, Hoa LuongThe purpose of this exploratory study is to investigate the perceptions of key stakeholders in Vietnam on the impact on audit quality and independence after major reforms to audit.
Do adjustments bring auditors peace of mind? The effect of previous audit adjustments on current-year audit pricing
Songsheng Chen, Michel Magnan, Zhili Tian, Li YaoThis paper aims to investigate the effect of prior years’ audit adjustments, a proxy for auditors’ private information regarding the persistence of their clients’ audit…
ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou
Further Information
