Managerial Auditing Journal: Volume 36 Issue 5

Audit committee ownership and the cost of equity capital

Ahsan Habib, Md. Borhan Uddin Bhuiyan, Julia Y.H. Wu

This paper aims to investigate whether audit committee ownership (consisting of both equity holdings and option holdings) is associated with the cost of equity capital.

Undergraduate business students’ perception of auditing: impact of proximity and knowledge on auditors’ stereotype

Marcela Espinosa-Pike, Edurne Aldazabal, Itsaso Barrainkua

This study aims to explore undergraduate students’ stereotypes of auditing and the influence of knowledge of the profession and its sources on the stereotype.

Auditor tenure and audit quality: an investigation of moderating factors prior to the commencement of mandatory rotations in India

Nemiraja Jadiyappa, L. Emily Hickman, Ram Kumar Kakani, Qambar Abidi

The Indian Companies Act 2013 mandated auditor rotations in the financial year 2018–2019. Similar regulations are being considered in many countries, based on the assumption that…

Litigation against clients and audit report lag: an examination of the role of state ownership and regional legal development in China

Hui Liu, Charles Cullinan, Junrui Zhang

Companies may be defendants in lawsuits that are unresolved at year-end. This paper aims to consider whether the financial statements of companies facing litigation claims…

Tracking the development of audit committees in Singapore listed companies

Mui Kim Chu, Yew Kee Ho, Lay Huay Yeap

This study aims to show how best practices and baseline surveys influence the development of the audit committees (ACs) in Singapore Listed Companies over the period from 2008 to…

The influence of private family firm characteristics on audit fees: the family name as a red flag

Bennet Schierstedt, Maarten Corten

This study aims to examine the relationship between family firm characteristics and audit fees. It also examines the extent to which the family name is considered a red flag…