Managerial Auditing Journal


Accounting and Finance

Table Of Contents: Volume 22 Issue 2 - Special Issue: Competitiveness of the Audit Services Market

Effects of the PricewaterhouseCoopers merger on the UK audit services market

Darren Duxbury, Peter Moizer, Wan Azmimi Wan‐Mohamed

This paper seeks to investigate the effect of the PricewaterhouseCoopers (PwC) merger on the market for audit services in the UK. To this end a “what if” analysis is…

Determinants of audit fees for French quoted firms

Nathalie Gonthier‐Besacier, Alain Schatt

This study seeks to contribute to the international literature by researching the factors influencing audit fees in France, where law requires a joint auditing process…

Auditor concentration in a joint‐auditing environment: the French market 1997‐2003

Charles Piot

The French law uses joint‐auditing as an audit quality device. This regulation also indirectly preserves market competition by reducing the domination of the large audit…

Choice of auditors and earnings management during the Asian financial crisis

Yew Ming Chia, Irvine Lapsley, Hing‐Wah Lee

This study sets out to examine the effect of the choice of auditors in constraining earnings management within a rule‐based reporting framework during the Asian financial crisis.

Competition in the UK accounting services market

Kevin P. McMeeking

The purpose of this paper is to examine the relationship between market structure, competition and pricing in the UK accounting services market. This association is…

Accounting firms cautiously maneuver in the new audit environment – a note

Albert L. Nagy, William J. Cenker

This paper seeks to discuss the effect that the Sarbanes‐Oxley Act (SOA) had on both the nature of the external audit function and overall audit quality. Additionally, it…

Fifteen years of reformation – what next?

J.P. (Ian) Percy

This paper aims to look back from the point of view of a non‐executive director on the changes in the auditing profession in the last 15 years and to give reflections on…



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  • Dr Vivek Mande