Managerial Auditing Journal: Volume 30 Issue 3

The effect of tenure on auditor realization rates

Lynn Johnson, Terrence B. O'Keefe

The purpose of this study is to test whether the realization rate on audit engagements increases with auditor tenure in competitive markets, suggesting the presence of initial…

Effects of awareness of prior-year testing strategies and engagement risk on audit decisions

Rebecca Fay, J. Gregory Jenkins, Velina Popova

– The purpose of the study is to examine how awareness of the prior year fraud detection testing strategy impacts auditor judgments at differing levels of engagement risk.

Do audit opinions reflect earnings persistence?

Thanyaluk Vichitsarawong, Sompong Pornupatham

– The purpose of this paper is to examine the association between audit opinion and earnings persistence of listed companies in Thailand from 2004 to 2008.

Corporate social responsibility disclosures and earnings quality: Are they a reflection of managers’ opportunistic behavior?

Mohammad Badrul Muttakin, Arifur Khan, Mohammad I Azim

This paper aims to explore the relationship between corporate social responsibility (CSR) disclosures and earnings quality proxied by earnings accruals. Specifically, we examine…