Managerial Auditing Journal: Volume 36 Issue 1

Data visualization and cognitive biases in audits

Chengyee Janie Chang, Yan Luo

This paper aims to examine major cognitive biases in auditors’ analyses involving visualization, as well as proposes practical approaches to address such biases in data…

Using analytic geometry to quantify the period-to-period changes in an array of values

Mark J. Nigrini, William Karstens

This paper develops a vector variation score that quantifies the change in an array of data points from period-to-period. The array could be the amounts reported on an income tax…

The role of the Big 4 and second-tier international networks in redeveloping China’s audit market

Camillo Lento, Wing Him Yeung

This study aims to explore the audit quality supplied by the Big 4, large indigenous Chinese (LIC) and five largest second-tier international network (Tier 2) audit firms in China…

Gender diversity in audit committees and audit fees: evidence from China

Radwan Hussien Alkebsee, Gao-Liang Tian, Muhammad Usman, Muhammad Abubakkar Siddique, Adeeb A. Alhebry

This study aims to investigate whether the presence of female directors on audit committees affects audit fees in Chinese listed companies. This study also investigates whether…

Mandatory partner rotation, audit timeliness and audit pricing

Masoud Azizkhani, Sarowar Hossain, Alicia Jiang, Wenjing Yap

The purpose of this study is to provide further evidence on the ongoing debate on the costs and benefits of mandatory audit partner rotation (MPR). Specifically, this study…

Do audit efforts increase the future equity value of client firm?

Sang Ho Lee, Seung Uk Choi, Ji Yeon Ryu

The purpose of this study is to examine the association between additional audit efforts and clients’ future equity value. The study hypothesizes that auditors’ additional audit…

Investor reaction to the audit engagement partner disclosure rule

Hyungshin Park

This paper aims to examine whether investors perceive the adoption of Public Company Accounting Oversight Board (PCAOB) Rule 3211, which mandates disclosure of the identity of…