Managerial Auditing Journal: Volume 34 Issue 5

Team composition and labor allocation in audit teams: a descriptive note

Limei Che, Tobias Svanström

The purpose of this paper is to describe, illustrate and provide a deeper understanding of team composition and labor allocation in audit teams by quantifying the exact value of…

The effect of gender composition in joint audits on earnings management

Fan-Hua Kung, Yu-Shan Chang, Minting Zhou

This paper aims to examine the association between gender composition of joint auditor pairs and the quality of reported financial information. More specifically, the authors…

CEO ability and regulatory review risk

Reza Hesarzadeh, Ameneh Bazrafshan

Chief executive officer (CEO) ability may have an effect on various corporate reporting decisions, and consequently, the CEO ability is subject to scrutiny by regulatory…

The patterns of the numbers used in occupational fraud schemes

Mark J. Nigrini

This study aims to classify the numbers used in recent financial statement, corruption and asset misappropriation fraud schemes in such a way that these classes can be used to…

Investment in internal auditing and governance characteristics: Evidence from statutory internal auditors in South Korea

Hyun-Young Park, Ho-Young Lee, Jin Wook Kim

Based on 3,775 firm-year observations from 2009 to 2013 using publicly available disclosure data for Korean listed firms, this study examines whether and how firm-level governance…