Managerial Auditing Journal: Volume 38 Issue 4

The mediating effect of data analytics on the relationship between organizational psychological safety and advisory services

Ranto Partomuan Sihombing, Dian Agustia, Noorlailie Soewarno

Data analytics can change the working of advisory services (AS) that internal auditors routinely carry out. Not getting psychological support from employers and co-workers can…

Disclaimer effect of key audit matters in China: negative press coverage and boilerplate

Qianqun Ma, Jianan Zhou, Qi Wang

Using China’s key audit matters (KAMs) data, this study aims to examine whether negative press coverage alleviates boilerplate KAMs.

Audit partner characteristics, career advancement and audit quality in the USA

Chen Cai, Stephen Ciccone, Huimin Li, Le Emily Xu

This study aims to explore the relation among US audit partners’ characteristics, their career advancement and audit quality.

Psychological capital, moral courage and internal audit effectiveness (IAE): a complementary or substitution effect

Imen Khelil

This paper aims to examine the impact of two psychological drivers, namely, psychological capital (PsyCap) and moral courage on internal audit effectiveness (IAE) and whether…

The impact of COVID-19 restrictions on audit fees and audit delay: evidence from auditor local offices

Maretno Agus Harjoto, Indrarini Laksmana

This study aims to examine the impact of COVID-19 public health restrictions on audit fees and audit delay at the auditor local office level.

Multiple large shareholders and auditor choice: evidence from China

Xiaoqing Feng, Wen Wen, Yun Ke, Ying He

This study aims to examine whether a firm's demand for high-quality auditors is influenced by multiple large shareholders (MLS). As one type of ownership structure, MLS have…

Does mandatory audit rotation affect insider trading? Evidence from China

He Xiao, Jianqun Xi, Hanjie Meng

This study aims to investigate the impact of mandatory audit partner rotation (MAPR) on Chinese listed firms’ insider trading, as well as the moderating effects of firm…