Managerial Auditing Journal: Volume 37 Issue 7

Guest editorial: The COVID-19 pandemic: a catalyst for digital transformation

Abdalmuttaleb Musleh Alsartawi, Mohamed Abdel Aziz Hegazy, Karim Hegazy

Earnings management and investor protection during the COVID-19 pandemic: evidence from G-12 countries

Heba Ali, Hala M.G. Amin, Diana Mostafa, Ehab K.A. Mohamed

The purpose of this paper is to examine the inter-relations among the strength of investor protection institutions, earnings management (EM) and the COVID-19 pandemic.

Key audit risks and audit procedures during the initial year of the COVID-19 pandemic: an analysis of audit reports 2019-2020

Michael Kend, Lan Anh Nguyen

The purpose of this study is to explore audit procedure disclosures related to key audit risks, during the prior year and the initial year of the COVID-19 outbreak, by reporting…

Relevance of supplementary fair value disclosures under market uncertainty: effects on audit fees and investors’ pricing

Laura Mehnaz, Asheq Rahman, Humayun Kabir

Concerns relating to the representational faithfulness and, consequently, the relevance of fair value (FV) estimates are likely to be heightened in the wake of market uncertainty…

The impact of COVID-19 pandemic on earnings management and the value relevance of earnings: US evidence

Guoping Liu, Jerry Sun

The purpose of this study is to examine whether the COVID-19 pandemic has affected earnings management and the value relevance of earnings in the USA.

Lessons from leveraging technology in auditing during COVID-19: an emerging economy perspective

Neeraj Sharma, Garima Sharma, Mahesh Joshi, Sharad Sharma

This study aims to examine the challenges posed by COVID-19 restrictions for audit processes in India and explore the perceptions of the profession on how technology was leveraged…

Impact of COVID-19 pandemic on auditors’ responsibility: evidence from European listed companies on key audit matters

Camelia-Daniela Hategan, Ruxandra-Ioana Pitorac, Andreea Claudia Crucean

This research seeks to assess the impact of the COVID-19 pandemic on the quality of financial reporting and the auditor's responsibility. This paper aims to investigate how the…

Impact of auditor characteristics and Covid-19 Pandemic on KAMs reporting

Mohamed Abdel Aziz Hegazy, Rasha El-Haddad, Noha Mahmoud Kamareldawla

This paper aims to investigate how auditors’ characteristics affect key audit matters (KAMs) in the new audit report. It also provides an understanding of the effect of the…