Managerial Auditing Journal: Volume 38 Issue 3

Do adjustments bring auditors peace of mind? The effect of previous audit adjustments on current-year audit pricing

Songsheng Chen, Michel Magnan, Zhili Tian, Li Yao

This paper aims to investigate the effect of prior years’ audit adjustments, a proxy for auditors’ private information regarding the persistence of their clients’ audit risk, on…

The effect of the rules- versus principles-based accounting standards on opinion shopping

Heesun Chung, Yewon Kim

The purpose of this study is to examine whether the change in accounting standards from the rules-based local GAAP to the principles-based IFRS influences a manager’s…

The impact of key audit matter reporting on analyst forecast accuracy and forecast dispersion: evidence from Chinese listed firms

Zhiying Hu, Yan Li, Beixin Lin, Gary Kleinman

The purpose of this study is to investigate the decision usefulness of key audit matters (KAMs) disclosures from the perspective of financial analysts.

Audit quality and independence concerns after major audit reforms within a developing country: stakeholder perceptions from Vietnam

Lan Anh Nguyen, Michael Kend, Hoa Luong

The purpose of this exploratory study is to investigate the perceptions of key stakeholders in Vietnam on the impact on audit quality and independence after major reforms to audit.