Managerial Auditing Journal: Volume 37 Issue 8

The effect of individual auditor quality on audit outcomes: opening the black box of audit quality

Derrald Stice, Han Stice, Roger White

This study aims to examine the effect of individual auditor quality (below the partner level) on overall audit quality.

Non-audit services and auditor independence in stable and unstable economic conditions

Ammad Ahmed, Sumit Dhull, Richard Kent

The purpose of this study is to examine the association between non-audit service fees provided by the auditor and auditor independence in stable and unstable economic conditions…

Hometown sentiment: CEO hometown identity and company audit fees

Jingxin Lv, Shuang Zhang, Shuang Zhang

The purpose of this study is to examine the impact of chief executive officer (CEO) hometown identity on company audit fees in the Chinese setting.

Audit quality and COVID-19 restrictions

Sabrina Gong, Nam Ho, Justin Yiqiang Jin, Kiridaran Kanagaretnam

This study aims to examine declines in audit quality after the COVID-19 travel restrictions/stay-at-home orders were issued in the USA in early 2020.

The effect of personalized audit communication and evidence inconsistency on auditor judgments and decision-making

Brandon Vagner

The purpose of this study is to explore the effects of personalized task communication and examine auditor willingness to rely on and factor into their judgments and decisions…

Audit committee members’ proximity to corporate headquarters and audit fees

Maryam Firoozi, Michel Magnan

This study aims to investigate how audit committee members’ geographical location relative to corporate headquarters affects audit fees. The motivation for the paper rests on the…

Directors’ and officers’ liability insurance and accounting conservatism: empirical evidence from China

Wanjiao Jia, Shuoshuo Bi, Yingjie Du

This study analyses Chinese data to revisit the relationship between directors’ and officers’ (D&O) insurance and accounting conservatism, aiming to investigate the impact of…

Does audit firm tenure enhance firm value? Closing the expectation gap through corporate social responsibility

Li (Lily) Zheng Brooks, Susan Gill, Bernard Wong-On-Wing, Michael D. Yu

This study aims to examine the moderating effect of audit firm tenure on the association between corporate social responsibility (CSR) and firm value. Prior studies provide mixed…