Managerial Auditing Journal: Volume 33 Issue 5

The impact of internal audit function characteristics on internal control quality

Ahmed Atef Oussii, Neila Boulila Taktak

This paper aims to investigate the association between internal audit function (IAF) characteristics and internal control quality.

Review of SOX in the business ethics literature

Irene M. Gordon, Jamal A. Nazari

This paper aims to examine the impact of the Sarbanes–Oxley Act of 2002 (SOX) on the academic business ethics literature with the intent of making this research more accessible to…

The impact of non-timely 10-Q filings and audit firm size on audit fees

Tiffany Chiu, Feiqi Huang, Yue Liu, Miklos A. Vasarhelyi

Prior studies suggest that non-timely 10-Q filings indicate higher potential risks than non-timely 10-K filings. Furthermore, larger audit firms tend to be more risk-averse and…

Audit fees via an indirect payment channel and professional skepticism

Sanghun Kim, Taewoo Kim, Sujin Pae, Sangphill Kim

This paper aims to examine the merit of an indirect payment system for audit fees, a system where an intermediary collects fees from the auditee and then pays this audit fee to…