Managerial Auditing Journal: Volume 21 Issue 6

Auditing, integral approach to quarterly reporting, and cosmetic earnings management

Liming Guan, Daoping He, David Yang

This study examines the effect of auditing and the integral approach to interim reporting on cosmetic earnings management, referred by Kinnunen and Koskela as earnings…

The effect of auditor interaction on decision making in the going‐concern task

Inshik Seol

To investigate the effects of auditor interaction on problem representation, information acquisition, and performance in the going‐concern task.

Are Spanish auditors skeptical in going concern evaluations?

Andrés Guiral, Francisco Esteo

This study is an attempt to explore Spanish auditors' sensitivity towards financial evidence and the implications of the so‐called “recency effect” in a context of an ambiguous…

Perceptions of auditor independence in Barbados

Philmore Alvin Alleyne, Dwayne Devonish, Peter Alleyne

The study investigates the perceptions of auditor independence (PAI) between auditors and users in Barbados.

Professional ethical crises: A case study of accounting majors

Christie L. Comunale, Thomas R. Sexton, Stephen C. Gara

To investigate how accounting majors have reacted to recent accounting scandals and to evaluate the extent to which they are familiar with the scandals, the effects of the…

The Public Company Accounting Oversight Board: national and international implications

Andrea Bather, Priscilla Burnaby

To investigate some unanswered questions and issues relating to the Public Company Accounting Oversight Board (PCAOB) and to consider the implications of this rule making model…

Special issue on Competitiveness of the audit services market