Managerial Auditing Journal: Volume 34 Issue 4

Female directors and the cost of debt: does gender diversity in the boardroom matter to lenders?

Muhammad Usman, Muhammad Umar Farooq, Junrui Zhang, Muhammad Abdul Majid Makki, Muhammad Kaleem Khan

This paper aims to investigate the question concerning whether gender diversity in the boardroom matters to lenders or not?

How do audit fees change? Effects of firm size and section 404(b) compliance

Alexey Lyubimov

The purpose of this paper is to investigate the effect of the size of the audit firm and compliance with Section 404(b) on how audit fees change over time.

Audit roles and the review process: workpaper preparers’ and reviewers’ differing perspectives

Brandon Ater, Christine Gimbar, J. Gregory Jenkins, Gabriel Saucedo, Nicole S. Wright

This paper aims to examine the perceptions of auditor roles on the workpaper review process in current audit practice. Specifically, the paper investigates how an auditor’s…

Internal auditor communications: an experimental investigation of managerial perceptions

Maia Farkas, Rina Hirsch, Julia Kokina

The purpose of this paper is to examine potential determinants of management’s agreement with internal auditor recommendations of an interim assurance engagement.

Anglo-American governance adoption in non-Anglo-American settings: Assessing practitioner perceptions of corporate governance across three emerging economies

Geofry Areneke, Fatima Yusuf, Danson Kimani

Albeit the growing academic research on emerging economies corporate governance (CG) environments within accounting and finance literature, there exists a dearth of cross-country…