Managerial Auditing Journal: Volume 27 Issue 3

Extent of corporate tax evasion when taxable earnings and accounting earnings coincide

Stavroula Kourdoumpalou, Theofanis Karagiorgos

The purpose of this paper is to examine the extent of corporate tax evasion and its implications on the protection of the shareholders and on the function of the capital market.

Audit partner specialization: the case of Andersen followers

Albert Nagy

The purpose of this paper is to examine the effects of auditor specialization, at both the partner and office levels, on audit quality within a developed market (the USA).

Incentive contracts and time pressure on audit judgment performance

Hua Lee

The purpose of this paper is to explore the effects of varying motivation induced by financial incentives and common uncertainty caused by time pressure on audit judgment…

Environmental event materiality and decision making

Jeffrey Faux

The purpose of this paper is to investigate environmental event materiality and user decision making, providing an empirical basis for reporting entities disclosures regarding…

Euro adoption and the quality of accounting information

Panagiotis E. Dimitropoulos, Dimitrios Asteriou, Costas Siriopoulos

The purpose of this paper is to consider the impact of the drachma's replacement by the euro on the quality of accounting information published by Greek listed firms.