Managerial Auditing Journal: Volume 39 Issue 1

Does trust matter in external audits? The role of audit committee chair’s trust in external audits

Kwok Yip Cheung, Chung Yee Lai

This study aims to investigate the impact of the audit committee chair’s trust on the quality of interactions between the external auditor and the audit committee chair in Hong…

High-speed rail network and earnings management techniques usage trade-off: the moderating effects of governance and religion

Bin Li, Zhao Qizi, Yasir Shahab, Xun Wu, Collins G. Ntim

This study aims to investigate the impact of the development of high-speed rail (HSR) network on earnings management, especially on the trade-off between the usage of…

Audit quality and debt restructuring: evidence from Italy

Carlotta Magri, Pier Luigi Marchini

This study aims to investigate the link between audit quality and in-court debt restructuring. The aim is to understand whether the confirmation of debt restructuring plans is…

Cognitive dissonance and auditor professional skepticism

Ruwan Adikaram, Julia Higgs

This study aims to demonstrate how pressures (incentives) in the audit environment can lower audit quality because of a breakdown between professionally skeptical (PS) judgment…