Managerial Auditing Journal: Volume 21 Issue 9

The effect of format and experience on internal control evaluation

James Lloyd Bierstaker, Jay C. Thibodeau

The purpose of this paper is to investigate whether the use of a questionnaire or a narrative documentation format will impact an auditor's performance in identifying internal…

Internal auditors: their role in the institutions of higher education in Malaysia

Zamzulaila Zakaria, Susela Devi Selvaraj, Zarina Zakaria

To provide evidence on the establishment of the internal audit function in the higher education institutions in Malaysia and also to obtain the perceptions of the management of…

Auditee and audit firm characteristics as determinants of audit qualifications: Evidence from the Athens stock exchange

Constantinos Caramanis, Charalambos Spathis

The objective of this paper is to test the extent to which combinations of financial information with non‐financial variables, such as audit fees and type of audit firm, can be…

The effect of audit committee performance on earnings quality

Jerry W. Lin, June F. Li, Joon S. Yang

The role of audit committees in ensuring the quality of corporate financial reporting has come under considerable scrutiny due to recent high‐profile “earnings management” cases…

Corporate reputation and organisational performance: an Australian study

Robert Inglis, Clive Morley, Paul Sammut

To test for a relationship between corporate reputation and financial performance, using Australian data.

The stock market reaction to Ernst & Young's sale of its consulting unit to Cap Gemini

Carol Liu, Sandeep Nabar

The purpose of this paper is to investigate how the stock prices of Ernst & Young's (E&Y's) audit clients reacted to the sale of the accounting firm's consulting unit to Cap…