Managerial Auditing Journal: Volume 33 Issue 2

Auditor choice in private firms: a stakeholders perspective

Maarten Corten, Tensie Steijvers, Nadine Lybaert

This paper aims to examine whether a private firm’s demand for a Big4 auditor is influenced by the auditor choice of its main supplier, customer and competitor. The authors rely…

Corporate governance compliance and accrual earnings management in eastern Africa: Evidence from Kenya and Tanzania

Nelson M. Waweru, Ntui Ponsian Prot

The purpose of this paper is to examine whether compliance with corporate governance (CG) requirements has constrained earnings management (EM) for companies listed in Kenya and…

The consequences of audit committee quality

Yu-Chun Lin

This study aims to examine the consequences when audit committees have different economic incentives (i.e. incentive-based compensation) to switch auditors.

Board monitoring and audit fees: the moderating role of CEO/chair dual roles

Mohammad Jizi, Rabih Nehme

This paper aims to examine whether CEO/chair dual roles influence board monitoring-audit fees nexus. The impact of corporate governance on audit fees literature is lacking in the…