Managerial Auditing Journal: Volume 32 Issue 7

Does audit committee substitute or complement other corporate governance mechanisms: Evidence from an emerging economy

Yousef Hassan, Rafiq Hijazi, Kamal Naser

The purpose of this paper is to examine the relation between audit committee (AC) and a set of other corporate governance mechanisms in one of the emerging economies, United Arab…

The interaction between mandatory and voluntary risk disclosure: a comparative study

Michela Cordazzo, Marco Papa, Paola Rossi

The purpose of this paper is to investigate whether the interaction between mandatory and voluntary risk disclosure is a complementary or substitutive consequence of different…

Audit fee discounting in the post-SOX environment

Benjamin W. Hoffman, Albert L. Nagy

This paper aims to investigate whether the expected implementation of Section 404(b) of the Sarbanes-Oxley Act (SOX 404(b)) (the integrated audit requirement) caused auditors to…

Does family ownership reduce corporate tax avoidance? The moderating effect of audit quality

Safa Gaaya, Nadia Lakhal, Faten Lakhal

The purpose of this paper is to shed light on the effect of family ownership on corporate tax avoidance. It also investigates whether audit quality affects tax avoidance practices…