Managerial Auditing Journal: Volume 34 Issue 6

Timing of auditor terminations and client firm risk

Young-Won Her, Jennifer Howard, Myungsoo Son

The purpose of this study is to examine whether the timing of auditor terminations signals the riskiness of client firms.

Audit committee role: formal rituals or effective oversight process?

Ahmed Atef Oussii, Mohamed Faker Klibi, Insaf Ouertani

The purpose of this paper is to analyze the perception held by attendees about the role and the effectiveness of their audit committees.

Earnings management, audit quality, and cost of debt: evidence from a Central Asian economy

Nurlan Orazalin, Rassul Akhmetzhanov

This study aims to examine the effects of earnings management and audit quality on cost of debt of listed companies in Kazakhstan. The study also investigates the effects of audit…

Do government-experienced auditors reduce audit quality?

Murat Ocak, Gökberk Can

Recent studies regarding auditor experience generally focus on auditor overall experience in accounting, auditing, finance and related fields (Hardies et al., 2014), auditor…