Managerial Auditing Journal: Volume 37 Issue 6

Confucianism and auditor changes: evidence from China

Chengang Ye, Yanyan Wang, Yongmin Wu, Ming Jiang, Yasir Shahab, Yang Lu

The purpose of this study is to examine the impact of Confucianism on auditor changes by highlighting the role of the cultural embeddedness mechanism in audit contracts from the…

Key audit matters and debt contracting: evidence from China

Hui Liu, Jiaqi Ning, Yue Zhang, Junrui Zhang

In an effort to make audit reports more informative to users, the Public Company Accounting Oversight Board and the International Auditing and Assurance Standards Board adopted a…

An empirical evaluation of future auditors in the U.S.A. and India using the trifurcated dimensions of trait professional skepticism

Gabriel Dickey, R. Greg Bell, Sri Beldona

Understanding the factors that impact the audit quality of work performed by affiliated offshore entities has become imperative for US accounting firms. The purpose of this paper…

Audit demand and monitoring mechanisms: evidence from SEC comment letters and short sellers

Justyna Skomra, Pervaiz Alam, Piotr Antoni Skomra

The paper aims to explore the impact of two types of monitoring mechanisms, namely, Securities and Exchange Commission (SEC) comment letters (CLs) and short sellers, on…

CEO turnover and audit pricing: the role of media tone

Chia-Ling Chao

Prior research documents that chief executive officer (CEO) characteristics and succession planning affect audit fees. However, whether new CEOs’ media coverage influences audit…

Narrative forward-looking information disclosure, do ownership concentration, boardroom gender diversity and cultural values matter? A cross country study

Maysa Ali Mohamed Abdallah, Nayera Adeldayem Eltamboly

This study aims to identify the main factors that drive the differences in the levels of forward-looking information disclosure (FLID) across four countries. This study goes…