Managerial Auditing Journal: Volume 29 Issue 2

The effects of auditor rotation on client management's negotiation strategies

Regan N. Schmidt, Britney E. Cross

– The purpose of this paper is to examine how audit partner rotation impacts the negotiation strategies client management intends to use to resolve a financial reporting issue.

Leaving a joint audit system: conditional fee reductions

Claus Holm, Frank Thinggaard

The authors aim to exploit a natural experiment in which voluntary replace mandatory joint audits for Danish listed companies and analyse audit fee implications of using one or…

Independent audit committee characteristics and real earnings management

Jerry Sun, George Lan, Guoping Liu

The purpose of this study is to investigate the effectiveness of independent audit committees in constraining real earnings management. This study examines the relationships…

Corporate governance, directors' and officers' insurance premiums and audit fees

Hyeesoo H. Chung, Jinyoung P. Wynn

This study aims to examine the association between corporate governance and audit fees using directors' and officers' (D&O) insurance premiums as a proxy for overall governance…

New guidance on internal audit – an analysis and appraisal of recent developments

Andrew D. Chambers

– The purpose of this paper is to analyse and comment on recent enhanced pronouncements on internal auditing.