Managerial Auditing Journal: Volume 25 Issue 6

External auditors' reliance on internal auditors and its impact on audit fees: An empirical investigation

Mishiel Said Suwaidan, Amer Qasim

The purpose of this paper is to investigate the perceptions of a sample of Jordanian external auditors for the importance given by them to a number of factors which may influence…

Financial restatements and corporate governance among Malaysian listed companies

Shamsul Nahar Abdullah, Nor Zalina Mohamad Yusof, Mohamad Naimi Mohamad Nor

This paper seeks to examine the effects of Malaysian Code on Corporate Governance on the nature of financial restatements in Malaysia and whether corporate governance…

Perceived effectiveness of fraud detection audit procedures in a stock and warehousing cycle: Additional evidence from Barbados

Philmore Alleyne, Nadini Persaud, Peter Alleyne, Dion Greenidge, Peter Sealy

The purpose of this paper is to explore perceptions of fraud detection techniques in the stock and warehouse cycle in Barbados.

Earnings management and the performance of seasoned private equity placements: Evidence from Japanese issuers

Daoping (Steven) He, David C. Yang, Liming Guan

The purpose of this paper is to examine whether Japanese private placement issuers manipulate their earnings around the time of issuance and the relationship between earnings…

Corporate social responsibility disclosure and its relation on institutional ownership: Evidence from public listed companies in Malaysia

Mustaruddin Saleh, Norhayah Zulkifli, Rusnah Muhamad

The aim of this paper is to explore corporate social responsibility (CSR) disclosure and its relation to institutional ownership (IO) of Malaysian public listed companies (PLCs).

Journal of Financial Reporting & Accounting