Managerial Auditing Journal: Volume 34 Issue 8

Editorial

Louise Hayes

Proposal readability, audit firm size and engagement success: Do more readable proposals win governmental audit engagements?

Yu-Tzu Chang, Dan N. Stone

This paper aims to examine the effects of firm size on audit proposal readability and audit proposal readability on auditor selection using readability metrics.

Why does decomposed audit proposal readability differ by audit firm size? A Coh-Metrix approach

Yu-Tzu Chang, Dan N. Stone

This paper aims to introduce the emerging artificial-intelligence-based readability metrics (Coh-Metrix) to examine the effects of firm size on audit proposal readability.

Classifying internal audit quality using textual analysis: the case of auditor selection

Georgia Boskou, Efstathios Kirkos, Charalambos Spathis

This paper aims to assess internal audit quality (IAQ) by using automated textual analysis of disclosures of internal audit mechanisms in annual reports.

Narratives of the Big-4 transparency reports: country effects or firm strategy?

Ana Zorio-Grima, Pedro Carmona

The purpose of this paper is to examine whether audit firms use transparency reports (TRs) as a tool to standardize their brand image or whether the semantic and content analysis…

The effects of a public indicator of accounting aggressiveness on managers’ financial reporting decisions

Erin L. Hamilton, Rina M. Hirsch, Jason T. Rasso, Uday S. Murthy

The purpose of this paper is to examine how publicly available accounting risk metrics influence the aggressiveness of managers’ discretionary accounting decisions by making those…

Audit report lag and client industry homogeneity

Errol G. Stewart, Timothy D. Cairney

This study aims to examine the association between audit report lag (ARL), the length of time between the fiscal year end and the date the auditors’ report is signed, and client…

Non-audit fees and auditor independence: Nigerian evidence

Paul Nnamdi Onulaka, Moade Fawzi Shubita, Alan Combs

This study aims to investigate the extent to which the provision of non-audit services (NAS) by external auditors to audit clients affects auditors’ independence and the audit…

Does risk management committee gender diversity matter? A financial distress perspective

Jing Jia

Using 2010 corporate governance principles and recommendations (CGPR) as a natural setting, the purpose of this paper is to investigate the relationship between risk management…