Managerial Auditing Journal: Volume 33 Issue 8/9

Audit negotiations: The effect of communicating national office involvement and auditor approach on negotiation outcomes

Carolyn MacTavish

Audit negotiations are impacted by many factors. This study aims to investigate how two such factors, communication of the National Office Accounting Consultation Unit (ACU) and…

Tax avoidance, tax risk and the cost of debt in a bank-dominated economy

Jost Hendrik Kovermann

The purpose of this paper is to investigate whether tax avoidance has a positive or negative effect on firms’ cost of debt. It further investigates whether the implications for…

An empirical examination of the determinants of audit report delay in France

Nouha Khoufi, Walid Khoufi

This study aims to investigate the determinants of delay in publishing audited reports.

Does Part II of the PCAOB inspection report provide new information to the market?: A re-examination of prior evidence

William Buslepp, R. Jared DeLisle, Lisa Victoravich

Part II of the Public Company Accounting Oversight Board (PCAOB) inspection report is released only when firms fail to remediate quality control criticisms and is intended to be a…

An examination of reduced audit quality practices within the beyond the role stress model

Kenneth J. Smith, David J. Emerson, Charles R. Boster

The purpose of this paper is to investigate the role stress model originally developed by Fogarty et al. (2000) using more refined measures, a context-specific performance metric…

Earnings management: do attendance and changes of audit committee members matter?

Murad Abdulsalam Qamhan, Mohd Hassan Che Haat, Hafiza Aishah Hashim, Zalailah Salleh

This paper aims to examine the association between new audit committee characteristics – attendance of audit committee members at meetings and changes of members through the…

Related-party transactions: a review of the regulation, governance and auditing literature

Moataz El-Helaly

Several studies, especially in Asian economies, have investigated the antecedents, implications and consequences of related-party transactions (RPTs). This paper aims to review…

The influence of the chief audit executive’s leadership style on factors related to internal audit effectiveness

Luciano Oreste Dal Mas, Karin Barac

The purpose of this paper is to investigate the relationship between the leadership style of a chief audit executive (CAE) and the perceived effectiveness of the internal auditing…