Managerial Auditing Journal: Volume 35 Issue 4

Board of directors’ effectiveness and monitoring costs: The role of family control. Malaysian evidence

Waddah Kamal Hassan Omer, Adel Ali Al-Qadasi

Responding to the call for research into the behavior of family companies to provide better understanding of corporate governance, this paper aims to examine the impact of boards’…

Repeat offenders: examining cases of multiple years of internal control weaknesses

Kathleen Bakarich, Devon Baranek

This study aims to identify characteristics of firms reporting multiple years of material weaknesses in internal control over financial reporting (MWICFR), labeled “Repeat…

Using generalized audit software to detect material misstatements, control deficiencies and fraud: How financial and IT auditors perceive net audit benefits

Marianne Bradford, Dave Henderson, Ryan J. Baxter, Patricia Navarro

As technology integration in auditing continues to grow, it is important to understand how auditors perceive connections between use of generalized audit software (GAS) and audit…

Offshore trading activities and audit fees: a textual approach

Janus Jian Zhang, Yun Ke, Shuo Li, Yanan Zhang

The purpose of this paper is to investigate whether and how auditors’ pricing decisions are affected by their clients’ offshore trading activities, which are comprehensively…

Does client industry importance affect auditor independence?

Qiang Cao, Nanwei Hu, Lizhong Hao

The purpose of this paper is to examine whether client industry importance affects auditor independence.