Managerial Auditing Journal: Volume 37 Issue 2

Factors associated with the adoption of data analytics by internal audit function

Sharif Islam, Thomas Stafford

The benefits of data analytics in the internal audit function (IAF) are clear; less is known about IAF adoption of analytics. The purpose of this study is to examine the factors…

Auditor switching, lowballing and conditional conservatism: evidence from selected Asian countries

Khairul Anuar Kamarudin, Ainul Islam, Ahsan Habib, Wan Adibah Wan Ismail

This paper aims to investigate the effect of auditor switching and lowballing on conditional conservatism, particularly how different types of auditor switching, namely, upward…

Political connections, political uncertainty and audit fees: evidence from Pakistan

Fawad Ahmad, Michael Bradbury, Ahsan Habib

This paper aims to examine the association between political connections, political uncertainty and audit fees. The authors use various measures of political connections and…

The effect of audit firm attributes on audit delay in the presence of financial reporting complexity

Chu Chen, Hongmei Jia, Yang Xu, David Ziebart

This study aims to examine the effects of audit firm attributes on audit delay associated with financial reporting complexity (FRC).