Managerial Auditing Journal: Volume 31 Issue 6/7

Auditor tenure and accounting conservatism: evidence from Greece

Laura K. Rickett, Anastasia Maggina, Pervaiz Alam

This study aims to examine the relationship between auditor tenure and conservatism for firms in Greece. Greece not only has a high incidence of earnings management but is also…

The joint impact of management expressed confidence and response timing on auditor professional skepticism in client email inquiries

Aleksandra B. Zimmerman

While academic research has been conducted on auditors’ ability to exercise professional skepticism in face-to-face client interviews, little is known about auditors’ application…

Corporate governance and information technology in fraud prevention and detection: Evidence from the UAE

Sawsan Saadi Halbouni, Nada Obeid, Abeer Garbou

This paper aims to investigate the role of corporate governance and information technology in fraud prevention and detection within the United Arab Emirates (UAE).

Characteristics of the internal audit and external audit hours: evidence from S. Korea

Ho-Young Lee, Hyun-Young Park

Using 5,055 sample firm-years in Korea between 2009 and 2013, this paper aims to examine the association between the characteristics of the internal audit and the number of…

Stakeholders’ interest in sustainability assurance process: An examination of assurance statements reported by Australian companies

Md Khokan Bepari, Abu Taher Mollik

This paper aims to critically analyse the content of the assurance statements of corporate sustainability reports to examine the degree to which assurance statements enhance and…

Internal control weakness and accounting conservatism in China

Xudong Ji, Wei Lu, Wen Qu

The purpose of this study is to investigate the impact of internal control weaknesses on accounting conservatism in Chinese listed firms. It also investigates the relationship…

International standards on auditing in the international financial services centres: What matters?

Pran Boolaky, Kamil Omoteso

This paper aims to investigate the position of international financial services centres (IFSCs) in the International Federation of Accountants’ countries’ status on the adoption…

Procurement fraud in the US Department of Defense: Implications for contracting processes and internal controls

Juanita M. Rendon, Rene G. Rendon

This paper aims to explore selected real-world procurement fraud incidents in the US Department of Defense (DoD) and the implications of these incidents to the DoD’s contracting…