Managerial Auditing Journal: Volume 36 Issue 7

Debt financing and classification shifting of private firms

Heesun Chung, Bum-Joon Kim, Eugenia Y. Lee, Hee-Yeon Sunwoo

This study aims to examine whether debt financing creates incentives for private firms to engage in earnings management via classification shifting. Especially, the authors…

Internal audit quality and earnings management: evidence from the UK

Hazem Ramadan Ismael, Hany Kamel

This study aims to examine the association between internal audit quality and the involvement of UK companies in earnings management practices.

Market reactions to the internal control reporting presentation format: combined vs separate audit reports:

Hyeesoo (Sally) Chung, Sudha Krishnan, John Lauck, Jinyoung Wynn

This paper aims to investigate whether the stock market reacts to presentation options available to auditors under AS 2 (providing separate financial statement audit and internal…

Attributes of the internal audit function and effectiveness of internal audit services: evidence from local government authorities in Tanzania

Athuman Kalokola Mahyoro, Pendo Shukrani Kasoga

The purpose of this study is to examine how the level of attributes of the internal audit function relates to the effectiveness of internal audit services in local government…