Managerial Auditing Journal: Volume 30 Issue 8/9

Audit research in the wake of SOX

W Robert Knechel

The purpose of this paper is to summarize the effect that the passage of the Sarbanes–Oxley Act of 2002 (SOX) by the US Congress had on audit research. More specifically, the…

An investigation into the roles, characteristics, expectations and evaluation practices of audit committees

Nonna Martinov-Bennie, Dominic S.B. Soh, Dale Tweedie

This paper aims to investigate how the roles, characteristics, expectations and evaluation practices of audit committees have adapted to regulatory change and what practices are…

The role of audit committee attributes in intellectual capital disclosures: Evidence from Malaysia

Abdifatah Ahmed Haji

This study aims to examine the role of audit committee attributes in non-financial information releases, with a focus on intellectual capital (IC) disclosures, following…

The management audit as a tool to foster corporate governance: an inquiry in Switzerland

Nathalie Brender, Bledi Yzeiraj, Emmanuel Fragniere

This paper aims to investigate management auditing, a thorough examination of an organization and the management in place, through an empirical research to gather data about how…

An analysis of risk management disclosures: Australian evidence

Sherrena Buckby, Gerry Gallery, Jiacheng Ma

Communication of risk management (RM) practices are a critical component of good corporate governance. Research, to date, has been of little benefit in informing regulators…

Transparency report disclosure by Australian audit firms and opportunities for research

Yi Fu, Elizabeth Carson, Roger Simnett

The purpose of this study is to compare the information disclosed by leading Australian audit firms in their first-time audit firm transparency reports. Australia has mandated the…

Was Andersen’s audit quality lower than its peers?: A comparative analysis of audit quality

Krishna Kumar, Lucy Lim

– This paper aims to examine whether Andersen’s audit quality in the five years preceding its collapse lagged that of other Big-Five auditors.

The impact of demographic characteristics of CEOs and directors on audit fees and audit delay

Maretno Agus Harjoto, Indrarini Laksmana, Robert Lee

– The purpose of this study is to examine the impact of gender and ethnicity of CEO and audit committee members (directors) on audit fees and audit delay in the US firms.

CEO characteristics and audit report timeliness: do CEO tenure and financial expertise matter?

Saeed Rabea Baatwah, Zalailah Salleh, Norsiah Ahmad

This paper aims to hypothesise that demographic characteristics of managers play a significant role in performing their duties amongst which is financial reporting. This study…