Managerial Auditing Journal: Volume 34 Issue 7

Motivation to use big data and big data analytics in external auditing

Lina Dagilienė, Lina Klovienė

This paper aims to explore organisational intentions to use Big Data and Big Data Analytics (BDA) in external auditing. This study conceptualises different contingent motivating…

Banks’ audit committees, audit firm alumni and fees paid to audit firm

Kim Ittonen, Emma-Riikka Myllymäki, Per Christen Tronnes

This paper focuses on bank audit committees and examines whether audit committee members who are former auditors are associated with the acquisition of audit and non-audit…

Cybersecurity in accounting research

Elina Haapamäki, Jukka Sihvonen

This paper aims to update the cybersecurity-related accounting literature by synthesizing 39 recent theoretical and empirical studies on the topic. Furthermore, the paper provides…

Client and audit partner ethnicity and auditor-client alignment

Nathan Robert Berglund, John Daniel Eshleman

The purpose of this study is to examine the role of ethnic similarity in the audit partner–client manager relationship and its impact on auditor selection and retention decisions.