Managerial Auditing Journal: Volume 34 Issue 3

Guest editorial

Jagdish Pathak

The role of shell entities in fraud and other financial crimes

Carl Pacini, William Hopwood, George Young, Joan Crain

The purpose of this paper is to review the use and application of shell entities, as they facilitate crime and terrorism, impede investigations and harm societies.

Relevance of big data to forensic accounting practice and education

Zabihollah Rezaee, Jim Wang

This paper aims to examine the relevance of Big Data to forensic accounting practice and education by gathering opinions from a sample of academics and practitioners in China.

Executive compensation and compensation risk: evidence from technology firms

Paul Dunn, Zhongzhi He, Samir Trabelsi, Zhimin (Jimmy) Yu

The purpose of this research is to investigate factors that contribute to technology firms paying higher compensation than non-technology firms, and why the mix of compensation at…

The impact of corruption on analyst coverage

Omaima Hassan, Gianluigi Giorgioni

This study aims to investigate the impact of country-level corruption and firms’ anti-bribery policies on analyst coverage. Analyst coverage has been identified as a powerful tool…

Financial fraud detection and big data analytics – implications on auditors’ use of fraud brainstorming session

Jiali Tang, Khondkar E. Karim

This paper aims to discuss the application of Big Data analytics to the brainstorming session in the current auditing standards.

Corporate governance, European bank performance and the financial crisis

Mohamed A. Ayadi, Nesrine Ayadi, Samir Trabelsi

This paper aims to analyze the effects of internal and external governance mechanisms on the performance and risk taking of banks from the Euro zone before and after the 2008…

Erratum