Managerial Auditing Journal: Volume 27 Issue 8

Public accounting firms' mix of service revenue and average productivity: Evidence using revenue per partner

Magdy S. Farag, Rafik Z. Elias

The purpose of this study is to examine the impact of public accounting firms' mix of service revenue on their average productivity measured by total revenue per partner.

Internal audit and financial reporting in the Spanish banking industry

Ester Gras‐Gil, Salvador Marin‐Hernandez, Domingo Garcia‐Perez de Lema

The purpose of this paper is to examine the relationship between a firm's internal audit function (IAF) and the quality of its financial reporting. Since regulations on corporate…

From legitimacy by character to legitimacy by image: Ethics and accounting practices in New Zealand

Keith Hooper, Gina Xu

From a historical perspective, the purpose of this paper is to show how the current New Zealand Accountants' Code of Ethics (COE) differs from the first 1927 COE. The lengthy…

Shareholder activism in family‐controlled firms in Malaysia

Siti Sakinah Azizan, Rashid Ameer

The purpose of this paper is to investigate the impact of shareholder activism led by the Minority Shareholder Watchdog Group (MSWG) on the performance of family‐controlled firms…