Managerial Auditing Journal: Volume 37 Issue 1

The effect of cash versus equity compensation on audit committee decision-making - evidence from the 2007 Deloitte censure

Matthew J. Behrend, Marshall K. Pitman

This study aims to investigate the effect of cash versus equity compensation on audit committee decision-making after the Public Companies Oversight Board’s 2007 censure of…

Upward feedback falling on deaf ears: the effect on provider organizational citizenship and counterproductive work behaviors in the audit profession

Brandon Vagner, Leslie Helen Blix, Marc Ortegren, Kate Sorensen

The purpose of this paper is to explore how firms can enhance feedback systems by studying the effects of offering junior auditors an opportunity to provide upward feedback and…

Trade-offs in the relationship between competition and audit quality

Nam Ho

Fears over public accounting becoming increasingly concentrated have inspired several attempts to study the relationship between competition and audit quality. These studies have…

Audit committee characteristics, enterprise risk management and stock price synchronicity

Zeshan Ghafoor, Irfan Ahmed, Arshad Hassan

This study aims to examine the impact of audit committee (AC) characteristics and enterprise risk management (ERM) on stock price synchronicity (SYNCH).

CEO characteristics, management support for internal audit and corporate performance: an analysis of listed Malaysian companies

Abdulaziz Alzeban

This study aims to advance the discussion on internal audit (IA) findings by empirically investigating the relationship between chief executive officer (CEO) characteristics and…

The combined effect of perspective-taking and incentives on professional skepticism

Shuk Ying Ho, Soon-Yeow Phang, Robyn Moroney

This paper aims to investigate the combined effect of two interventions, perspective taking and incentives, on auditors’ professional skepticism (hereafter skepticism) when…

The joint effect of supervisor influence and investor perspective: unintended consequences on assessing accounting estimates

Lei Dong, Lei Wang, Wen-Wen Chien

The purpose of this paper is to examine the joint effect of supervisor influence and investor perspective on novice auditors’ assessments of accounting estimates.

Audit sampling strategies and frauds: an evidence from Africa

Padmi Nagirikandalage, Arnaz Binsardi, Kaouther Kooli

This paper aims to investigate how professionals such as accountants, auditors, senior civil servants and academics perceive the use of audit sampling strategies adopted by…