Managerial Auditing Journal: Volume 34 Issue 2

Conflict management style and exhaustion in public accounting

Mary L. Cooper, Margaret E. Knight, M. Lance Frazier, Daniel W. Law

As exhaustion is a core dimension of job burnout, the purpose of this paper is to demonstrate that individual perceptions of supervisor conflict management style (collaborative…

Impact of corporate governance attributes on cost of equity: Evidence from an emerging economy

Varnita Srivastava, Niladri Das, Jamini Kanta Pattanayak

The purpose of this study is to construct a comprehensive Indian corporate governance index in light of the recently introduced Companies Act, 2013, which is further validated by…

A framework for enterprise risk identification and management: the resource-based view

Birendra K. Mishra, Erik Rolland, Asish Satpathy, Michael Moore

This study aims to examine the factors influencing enterprise risk management and propose a framework for identifying and explaining the components of enterprise risk management…

Mitigating financial leakages through effective money laundering investigation

Sharifah Nazatul Faiza Syed Mustapha Nazri, Salwa Zolkaflil, Normah Omar

This paper aims to conduct a comparison on the effectiveness of the law enforcement agencies (LEAs) of Australia and Malaysia in investigating money laundering cases by looking…

The puzzle of internal audit function budget toward specialist auditor choice and audit fees: Does family ownership matter? Malaysian evidence

Adel Ali AL-Qadasi, Shamharir Abidin, Hamdan Amer Al-Jaifi

This study is motivated by the lack of internal audit function (IAF) research and by the call for research on the impact of dominant owners such as family shareholders on audit…