Managerial Auditing Journal: Volume 38 Issue 7

Business sustainability reporting and assurance and sustainable development goals

Zabihollah Rezaee, Saeid Homayoun, Nick J. Rezaee, Ehsan Poursoleyman

This paper aims to examine the association between sustainable development goals (SDGs) at the micro level and firms’ inclination to sustainability reporting and assurance (SRA).

The effect of key audit matters on the association of credit risk and earnings quality

Shuling Chiang, Gary Kleinman, Picheng Lee

The purpose of this study is to examine whether the required disclosure and the high frequency of key audit matters (KAMs) are likely to moderate the effect of higher credit risk…

Earnings string breaks, accounting litigation risk and audit fees

Dahlia Robinson, Thomas Smith, James Devin Whitworth, Yiyang Zhang

This study aims to investigate whether accounting-related litigation is associated with a break in the client’s earnings string and the auditor’s response to a break in the…

Modeling the factors affecting the internal auditor silence behavior

Fahime Ebrahimi, Mehdi Sarikhani, Amin Rostami

The purpose of this study is to investigate the factors affecting the silence of internal auditors. To this end, the impacts of the perceived climate of silence, professional…

What affects auditor choice in emerging markets? New evidence on the role of cultural distance

Merve Acar, Utku Şendurur

This paper aims to examine whether the cultural distance between an international audit firm and target audit clients in emerging countries is associated with auditor choice…

Effects of carbon emissions on audit fees

Jianhua Tan, Kam C. Chan, Samuel Chang, Bin Wang

This paper aims to examine the effect of carbon emissions on audit fees. The authors hypothesize that firms in cities with higher carbon emission levels have lower reporting…

Quality of internal auditing in federal educational institutions: an analysis of the perception of internal audit members and senior management

Gislaine Borges, Leander Luiz Klein

This paper aims to analyze the factors that influence the quality of internal audits in Brazilian federal educational institutions.

All my rowdy friends: the effect of Super Bowl hosting on audit and financial reporting timeliness

Matthew D. Crook, Tamara A. Lambert, Brian R. Walkup, James D. Whitworth

The purpose of this paper is to examine the impact hosting the Super Bowl has on audit completion and financial reporting timeliness for companies headquartered in Super Bowl…

Audit partners’ gender and time variances of key audit matters

Md Khokan Bepari, Abu Taher Mollik

This study aims to examine whether audit partners’ gender affects the year-to-year changes (year-to-year additions and drops) of key audit matters (KAMs) identified in the audit…