Managerial Auditing Journal: Volume 32 Issue 8

The determinants of internet risk disclosure: empirical study of Egyptian listed companies

Ali Khalil, Mona Maghraby

The purpose of this paper is to contribute to the existing disclosure literature by examining the determinants of corporate risk disclosure (CRD) in the internet reporting for a…

Internal auditors’ reputation and managers’ reliance decision

Fengchun Tang, Ling Yang, Huiqi Gan

The purpose of this paper is to investigate how internal auditors’ performance reputation for auditing and assurance engagements affects corporate managers’ reliance on their…

What can auditors tell us about accounting manipulations?

Zeljana Aljinovic Barac, Tina Vuko, Slavko Šodan

This paper aims to examine the frequency and the nature of International Financial Reporting Standards/International Accounting Standards (IFRS/IAS) violations that resulted in…

The initiation of environmental auditing in the United States

Tehmina Khan

The main purpose in this article is to highlight civil society activism that resulted in the inception of environmental auditing in the United States in the 1970s. The General…