Managerial Auditing Journal: Volume 39 Issue 6

Ambiguity in international financial reporting standards (IFRS) and its impact on judgments of auditors

Parmod Chand, Philomena Leung, Nonna Martinov-Bennie, Peter Carey

This paper aims to conduct an experiment that investigates the effect of the ambiguity present in international financial reporting standards (IFRS) on the judgments of auditors…

CEO inside debt and industry specialist auditor

Hyeesoo (Sally) Chung, Jong-Yu Paula Hao, Jinyoung Wynn

This paper aims to examine the effect of executive compensation incentives, specifically CEO inside debt holdings, on the choice of industry specialist auditor.

The impact of remote auditing on audit quality: the moderating role of technology readiness

Ruba Taleb Alma’aitah, Krayyem Al-Hajaya, Nedal Sawan, Abdulaziz Alzeban

This study aims to investigate the impact of remote auditing on audit quality and explore the moderating role of both the client’s and the audit firm’s technology readiness in…

Product market competition and audit fees: new evidence

Hanyong Chung, Jae B. Kim

The purpose of this study is to examine the relation between product market competition and audit fees by using firm-level product market competition measures and mitigating the…

Does the adoption of artificial intelligence by audit firms and their clients affect audit quality and efficiency? Evidence from China

Md Jahidur Rahman, Hongtao Zhu, Li Yue

This study aims to examine whether the adoption of artificial intelligence (AI) by audit firms and their clients affects audit efficiency and audit quality.

Digital age imperatives and firm internal control quality: evidence from CEOs personal trait and type of state-owned enterprises

Umer Sahil Maqsood, Shihao Wang, R.M. Ammar Zahid

In the context of an evolving digital-based global economy, this study aims to investige the impact of digital transformation (DT) on a firm’s internal control (IC) quality. It…