Managerial Auditing Journal: Volume 26 Issue 1

Auditor and non‐mentor supervisor relationships: Effects of mentoring and organizational justice

Cathleen L. Miller, Philip H. Siegel, Alan Reinstein

This paper seeks to examine the effects of mentoring and organizational justice on auditors' relationships with their non‐mentor supervisors. While having a mentor should cause…

Do audit delays affect client retention?

Vivek Mande, Myungsoo Son

The purpose of this study is to examine whether lengthy audit delays lead to auditor changes in the subsequent year. The paper hypothesizes that a lengthy interaction between…

Are internal auditing practices related to the age of the internal audit function?: Exploratory evidence and directions for future research

Gerrit Sarens, Marco Allegrini, Giuseppe D'Onza, Robert Melville

This study seeks to analyze and explore whether the organizational profile, the size of the internal audit function (IAF) and internal audit (IA) practices are related to the age…

The asymmetric relationship between corporate environmental responsibility and earnings management: Evidence from the United States

Wendy Heltzer

The purpose of this paper is to examine the relationships between earnings management (EM) and subsamples of corporate environmental responsibility (CER).

A new company descriptor takes us into a new era

Rebecca Marsh