Managerial Auditing Journal: Volume 35 Issue 2

Audit committee attributes and cosmetic accounting in Nigeria: The moderating effect of audit price

Hussaini Bala, Noor Afza Amran, Hasnah Shaari

The literature on the influence of audit committees (ACs) and cosmetic accounting (CSA) is scarce. This paper aims to examine the influence of AC attributes on CSA and how this…

Do statutory internal auditors influence stock price crash risk? Firm-level evidence from Korea

Soo Yeon Park, Hyun-Young Park

Based on 1,798 firm-year observations from 2009 to 2013, using publicly available disclosure data for Korean listed firms, this study aims to examine whether statutory internal…

Internal audit effectiveness: operationalization and influencing factors

Oktay Turetken, Stevens Jethefer, Baris Ozkan

The purpose of this paper is to introduce a framework that presents how internal audit effectiveness can be operationalized and what factors are available to influence the…

Audit committee characteristics and tax aggressiveness

Manon Deslandes, Anne Fortin, Suzanne Landry

This study aims to analyze the relationship between a company’s use of aggressive tax planning and several audit committee members’ characteristics, namely, independence…

Turnover in public accounting firms: a literature review

Hossein Nouri, Robert James Parker

This paper reviews and synthesizes the extensive literature that investigates turnover in public accounting firms.

Internal audit: from effectiveness to organizational significance

Mélanie Roussy, Odile Barbe, Sophie Raimbault

From the perspective of two groups of governance actors, this paper aims to understand how internal audit (IA) achieves and consolidates organizational significance.