Managerial Auditing Journal: Volume 36 Issue 4

Organizational identity, professional identity salience and internal auditors’ assessments of the severity of internal control concerns

Ian Burt, Theresa Libby

This paper aims to examine whether increasing the salience of the internal auditor’s professional identity, defined by the expectations of their professional group, increases…

Female representation on the board of directors and accrual quality within the context of cultural dimensions and accounting values

Asma Yousuf, Husam Aldamen

This study aims to bridge the gap in the scarce and inconclusive literature concerning the impact of gender diversity on earnings quality by positioning this relationship within…

AI-based audit of fuzzy front end innovation using ISO56002

Rizwan Khan, Erwin Adi, Omar Hussain

This paper aims to develop an artificial intelligence (AI) audit tool for auditing text-based evidence and determine its efficiency and effectiveness.

Auditor-client relationship and related party transactions disclosure: the role of family controlling shareholders from a network perspective

Mohd Mohid Rahmat, Siti Hajar Asmah Ali, Norman Mohd Saleh

This study aims to examine the effect of the auditor-client relationship (ACR) on related party transaction (RPT) types of disclosure, either RPT-efficient or RPT-conflict. This…

Voluntary audit committees, auditor selection and audit quality: evidence from Taiwan

Mao-Feng Kao, Min-Jeng Shiue, Chien-Hao Tseng

This study aims to examine the Taiwan setting, where audit partners’ names are presented in the audit report and where audit committee formation is voluntary in the initial stage…

Economic policy uncertainty and audit effort: evidence from audit hours

Yongsuk Yun, Hongmin Chun

This paper aims to examine the association between economic policy uncertainty (EPU) and audit effort by focusing on audit hours. This paper also explores whether significant…