Managerial Auditing Journal: Volume 35 Issue 3

Financial report readability and audit fees: a simultaneous equation approach

Qiao Xu, Guy Fernando, Kinsun Tam, Wei Zhang

This paper aims to investigate whether audit fees and financial report readability are bi-directionally related.

What drives board committee structure? Evidence from an emerging market

Pornsit Jiraporn, Ali Uyar, Cemil Kuzey, Merve Kilic

Board committees enable boards to function effectively, as committees improve the quality of corporate governance by fulfilling specific, assigned tasks. This study aims to…

Female audit committee directorship and audit fees

Yosra Mnif Sellami, Imen Cherif

The purpose of this paper is to examine the association between female audit committee representation and audit fees, taking into account their demographic attributes.

The effect of CEO friendship and perceived pay equity on the earnings management behavior of business-unit managers

Andrea Gouldman, Lisa Victoravich

The purpose of this study is to examine the possibility of adverse consequences regarding the recently enacted Dodd–Frank Act (DFA) pay-equity disclosure requirement in the USA…

Corporate governance and compliance with IFRS 7: The case of financial institutions listed in Canada

Yosra Mnif, Oumaima Znazen

This paper aims to investigate the impact of the characteristics of two corporate governance mechanisms, namely, board of directors and audit committee (hereafter AC), on the…