Managerial Auditing Journal: Volume 35 Issue 9

The effect of audit of outgoing leading officials’ natural resource accountability on environmental governance: evidence from China

Xiting Wu, Qun CAO, Xiaoping Tan, Liang Li

This paper aims to examine the relationship between the audit of outgoing leading officials' natural resource accountability and environmental governance, as well as the internal…

Strength of auditing and reporting standards, corruption and money laundering: a cross-country investigation

Ines Amara, Hichem Khlif, Anis El Ammari

This paper aims to investigate the relationship between the strength of auditing and reporting standards (SARS) and money laundering, and test whether the SARS moderates the…

Client negotiation strategy spillover to integrated audit judgments

Sanaz Aghazadeh, Tamara Lambert, Yi-Jing Wu

This study aims to explore the effect of negotiating audit differences on auditors’ internal control deficiency (ICD) severity assessments, an ensuing, non-negotiated judgment, in…

CEO power and corporate social responsibility (CSR) disclosure: does stakeholder influence matter?

Afzalur Rashid, Syed Shams, Sudipta Bose, Habib Khan

This study examines the association between Chief Executive Officer (CEO) power and the level of corporate social responsibility (CSR) disclosure, as well as the moderating role…

Audit committee expertise in large European firms

César Zarza Herranz, Felix Lopez-Iturriaga, Nuria Reguera-Alvarado

This paper aims to study how audit committee member expertise is related to certain features of the committee and to the audit process.

Religiosity at the top: does it interact with accounting expertise to limit real earnings management?

Saeed Rabea Baatwah, Adel Ali Al-Qadasi, Abood Mohammad Al-Ebel

Research investigating the association between religiosity and earnings management has concentrated on accruals-based earnings management, relying heavily on society’s…

What matters in cost of debt: audit partner public-client specialization or busyness?

Kanyarat (Lek) Sanoran

This study aims to examine whether audit partner public-client specialization and busyness impact the cost of debt.