Managerial Auditing Journal: Volume 25 Issue 3

Audit committee financial expertise and misappropriation of assets

Sameer T. Mustafa, Nourhene Ben Youssef

The purpose of this paper is to investigate the relationship between the financial expertise of the audit committee (AC) and the incidence of misappropriation of assets in…

Organisational commitment, role tension and affective states in audit firms

Alice Garcia, Olivier Herrbach

The purpose of this paper is to investigate the relationships between auditors' organisational commitment, role tension and affective states at work.

CPAs' employment with former audit clients and auditor independence in the post‐Enron era

Philip Law

Auditors' employment with their former audit clients has been an issue of concern to regulators and accounting bodies because of its perceived effect on auditor independence…

Investor reactions to disclosures of material internal control weaknesses

Kim Ittonen

The purpose of this paper is to examine investor reactions to material internal control weakness disclosures. In particular, the abnormal returns, the change in volatility, and…

The relationship between accounting students' love of money and their ethical perception

Rafik Z. Elias, Magdy Farag

The purpose of this paper is to investigate how accounting students view cheating actions inside and outside the classroom. It relates the love of money, a psychological variable…

Call for papers for Journal of Financial Reporting & Accounting