Managerial Auditing Journal: Volume 31 Issue 4/5

Measuring annual report narratives disclosure: Empirical evidence from forward-looking information in the UK prior the financial crisis

Suzan Abed, Basil Al-Najjar, Clare Roberts

This paper aims to investigate empirically the common alternative methods of measuring annual report narratives. Five alternative methods are employed, a weighted and un-weighted…

Independent accountant’s reports: signaling and early-stage venture funding

Benjamin Patrick Foster, Robert P. Garrett, Jr, Trimbak Shastri

This paper aims to examine whether the ability of early-stage ventures to obtain external funding and the amount of additional information provided to potential investors are…

SOX 404(b) exemption effects on auditor changes

Benjamin W. Hoffman, Albert L. Nagy

This paper aims to investigate whether the Sarbanes-Oxley Act: Section 404(b) exemption caused an increase in auditor changes due to changes in expectations for both auditors and…

Audit committee – internal audit interaction and moral courage

Imen Khelil, Khaled Hussainey, Hedi Noubbigh

This paper aims to offer empirical evidence about the effect of the interaction between the audit committee and the internal audit function (IAF) on the moral courage of the chief…

Does good corporate governance enhance accruals quality during financial crises?

Husam Aldamen, Keith Duncan

The purpose of this study is to examine the efficacy of corporate governance systems in enhancing earnings quality during the recent global financial crisis (GFC). The literature…

Auditor choice in Italian non-listed firms

Gaetano Matonti, Jon Tucker, Aurelio Tommasetti

This paper aims to investigate auditor choice in those Italian non-listed firms adopting the “traditional” model of corporate governance. In Italy, non-listed firms can choose…

Setting a fox to guard the henhouse? Determinants in elections for presidents of supreme audit institutions: Evidence from the German federal states (1991–2011)

Markus Seyfried

The purpose of this paper is to provide evidence regarding the selection procedures for and characteristics of senior officials in supreme audit institutions (SIAs).

Managing strategic uncertainty: The diversity and use of performance measures in the balanced scorecard

Mandy M. Cheng, Kerry A. Humphreys

Strategic uncertainty from emerging threats and opportunities in the business environment can significantly impact managers’ abilities to successfully implement their business…