Managerial Auditing Journal: Volume 25 Issue 8

Citation “snapshot” of three leading international auditing journals

Thomas E. McKee

This paper aims to examine the “impact” of three leading international auditing journals via citation analysis.

The effects of task complexity and skill on over/under‐estimation of internal control

Maureen Francis Mascha, Cathleen L. Miller

Using Bonner's model, this paper aims to examine the effects of skill level and the two task complexity dimensions – clarity and quantity of information – on subjects' internal…

Multi‐risk level examination of going concern modifications

Antony Young, Yi Wang

The literature has revealed auditors' going concern risk disclosures are examined in research as a homogenous risk class. This is despite the various going concern modifications…

Value relevance of accounting information in China pre‐ and post‐2001 accounting reforms

Keryn Chalmers, Farshid Navissi, Wen Qu

This paper aims to investigate whether the accounting reform in China has improved the relevance of China's accounting information. It seeks to investigate the association between…

Transition to IFRS in Greece: financial statement effects and auditor size

Ioannis Tsalavoutas, Lisa Evans

The paper aims to explore the impact of the transition to International Financial Reporting Standards (IFRS) on Greek listed companies' financial statements with a focus on net…