Managerial Auditing Journal


Accounting and Finance

Table Of Contents: Volume 28 Issue 2

The utilisation of generalized audit software (GAS) by external auditors

Aidi Ahmi, Simon Kent

Generalized audit software (GAS) is the tool use by auditors to automate various audit tasks. As most accounting transactions are now computerized, auditing of accounting…

The current status of greenhouse gas reporting by Chinese companies

Choi Ieng Chu, Bikram Chatterjee, Alistair Brown

The purpose of this paper is to investigate the factors driving greenhouse gas reporting by Chinese companies.

Exploration of skepticism, client‐specific experiences, and audit judgments

Velina Popova

The purpose of this paper is to examine how levels of trait professional skepticism (i.e. professional skepticism based on personal traits) and different experiences with…

SEC enforcement releases and audit fees

Abhijit Barua, Antoinette L. Smith

The purpose of this study is to examine whether firms subject to an SEC enforcement action experience audit fee premiums in subsequent years.



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Emerald Publishing Limited

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  • Dr Vivek Mande