Managerial Auditing Journal: Volume 27 Issue 1

Auditor independence: Shared meaning between the demand and supply sides of the audit services market?

Graeme Wines

The purpose of the paper is to examine the extent to which there is shared meaning of the concept of auditor independence between the three major groups of parties on the demand…

Auditing and reporting in Europe: an analysis using country‐level data

Pran Krishansing Boolaky

This paper aims to investigate the determinants of the strength of auditing and reporting standards (SARS) in 41 European countries. It posits that there are a number of…

Earnings management and board oversight: an international comparison

Habib Jouber, Hamadi Fakhfakh

This paper attempts to investigate the relationships between the board of directors' characteristics and earnings management being a proxy of earnings quality in two separate…

Determinants of corporate reporting on the internet: An analysis of companies listed on the Istanbul Stock Exchange (ISE)

Ali Uyar

The primary objective of this study is to investigate the utilization of the internet by the Turkish companies listed on the Istanbul Stock Exchange (ISE) for corporate reporting;…

Male and female auditors' overconfidence

Kris Hardies, Diane Breesch, Joël Branson

The purpose of this paper is to examine if there exists a gender difference in overconfidence within an auditor population. Studies outside the accounting domain have found that…

Erratum