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Content
September 2024, Volume 39, Issue 7
- 731-752 How hours allocated to year-round auditing procedures affect audit quality
by Sangil Kim & Minjung Kang & Ho-Young Lee & Vivek Mande - 779-798 The impact of auditors creating flowcharts on auditors’ understanding of the flow of transactions and internal control evaluation
by Rebecca R. Perols & Johan L. Perols
November 2024, Volume 39, Issue 7
- 821-842 Clarifying the decision-making mystery: drivers of professional skepticism, ego depletion and overconfidence in independent auditors’ quality of judgment
by Hani Shirowzhan & Hossein Fakhari
October 2024, Volume 39, Issue 7
- 753-778 Common auditor, knowledge transfer and audit quality: international evidence
by Siwen Fu & Jeong Bon Kim - 799-820 How does audit digitalization stimulate corporate green innovation? The mediating role of R&D investment
by Zenglian Zhang & Wen Shi
July 2024, Volume 39, Issue 6
- 603-623 CEO inside debt and industry specialist auditor
by Hyeesoo (Sally) Chung & Jong-Yu Paula Hao & Jinyoung Wynn
August 2024, Volume 39, Issue 6
- 587-602 Ambiguity in international financial reporting standards (IFRS) and its impact on judgments of auditors
by Parmod Chand & Philomena Leung & Nonna Martinov-Bennie & Peter Carey - 624-647 The impact of remote auditing on audit quality: the moderating role of technology readiness
by Ruba Taleb Alma’aitah & Krayyem Al-Hajaya & Nedal Sawan & Abdulaziz Alzeban - 648-667 Product market competition and audit fees: new evidence
by Hanyong Chung & Jae B. Kim - 668-699 Does the adoption of artificial intelligence by audit firms and their clients affect audit quality and efficiency? Evidence from China
by Md Jahidur Rahman & Hongtao Zhu & Li Yue - 700-727 Digital age imperatives and firm internal control quality: evidence from CEOs personal trait and type of state-owned enterprises
by Umer Sahil Maqsood & Shihao Wang & R.M. Ammar Zahid
June 2024, Volume 39, Issue 5
- 477-499 Mandatory audit partner rotation and stock price crash risk: causal evidence from a natural experiment
by Yunqi Fan & Guanglei Hu & Xiaoxue Chen - 500-521 The effect of restatements on office-level audit quality
by Jonathan Nash & Cristina Bailey
May 2024, Volume 39, Issue 5
- 443-476 Hometown religiosity and financial reporting quality: evidence from chairpersons
by Emrah Arioglu & Metin Borak & Murat Ocak
July 2024, Volume 39, Issue 5
- 522-544 Audit committee cash compensation and related-party transactions: the role of directors’ affiliation
by Radwan Alkebsee & Adeeb A. Alhebry & Adriana Tiron-Tudor & Gubara Farah Gubara & Abdulkarim Alsayegh - 545-583 Investor response to engagement quality review hours
by Mijoo Lee & Daniel Sejun Hwang
March 2024, Volume 39, Issue 4
- 321-343 A value to voice? An examination of auditor upward feedback
by Christine Gimbar & Gabriel Saucedo & Nicole Wright - 396-418 The effect of gender diversity on the disclosure of key audit matters: examination of dual-signature environment
by Li Jen He & Faradillah Amalia Rivai
April 2024, Volume 39, Issue 4
- 344-369 Auditor tenure and non-GAAP earnings
by Pureum Kim & Myungsoo Son
May 2024, Volume 39, Issue 4
- 370-395 The governance role of R&D specialist auditors: Evidence from discretionary R&D expenditure
by Eugenia Y. Lee & Wonsuk Ha - 419-441 Does audit quality affect auditors’ career development? Evidence from Chinese audit firms’ demise
by Hanwen Chen & Yang Feng & Aiju Kou & Siyi Liu
January 2024, Volume 39, Issue 3
- 217-237 Measuring novice auditor orientation and its impact on judgment
by Ferdy van Beest & Robert Pinsker
February 2024, Volume 39, Issue 3
- 238-262 Are out-of-period adjustments a type of stealth restatement? An examination of nonaudit services and out-of-period adjustments
by Cori Crews & John Abernathy & Jimmy Carmenate & Divesh Sharma & Vineeta Sharma - 263-293 Pension funding gaps: do mandated external governance mechanisms matter?
by Trevor England - 294-319 Do customers’ financial restatements affect how auditors respond to their suppliers? Evidence from China
by Sujie Hu & Yuting Qian & Sumin Hu
January 2024, Volume 39, Issue 2
- 113-137 Secrecy culture, client importance, and auditor reporting behavior: an international study
by Brian M. Lam & Phyllis Lai Lan Mo & Md Jahidur Rahman - 138-165 The effect of the internal audit function’s perceived assurance versus advisory purpose on the external auditor’s reliance decision
by Dereck Barr-Pulliam & Marc Eulerich & Nicole Ratzinger-Sakel - 166-190 The power of institutional investors: empirical evidence on their role in investment in internal audit function
by Adel Ali Al-Qadasi - 191-216 Stressors–performance relationship in public accounting firms: a quasi-longitudinal study
by Adrien Bonache
January 2024, Volume 39, Issue 1
- 71-110 Cognitive dissonance and auditor professional skepticism
by Ruwan Adikaram & Julia Higgs
December 2023, Volume 39, Issue 1
- 50-70 Audit quality and debt restructuring: evidence from Italy
by Carlotta Magri & Pier Luigi Marchini
November 2023, Volume 39, Issue 1
- 1-25 Does trust matter in external audits? The role of audit committee chair’s trust in external audits
by Kwok Yip Cheung & Chung Yee Lai - 26-49 High-speed rail network and earnings management techniques usage trade-off: the moderating effects of governance and religion
by Bin Li & Zhao Qizi & Yasir Shahab & Xun Wu & Collins G. Ntim
August 2023, Volume 38, Issue 7
- 973-996 Business sustainability reporting and assurance and sustainable development goals
by Zabihollah Rezaee & Saeid Homayoun & Nick J. Rezaee & Ehsan Poursoleyman - 1024-1052 Earnings string breaks, accounting litigation risk and audit fees
by Dahlia Robinson & Thomas Smith & James Devin Whitworth & Yiyang Zhang - 1053-1081 Modeling the factors affecting the internal auditor silence behavior
by Fahime Ebrahimi & Mehdi Sarikhani & Amin Rostami - 1082-1111 What affects auditor choice in emerging markets? New evidence on the role of cultural distance
by Merve Acar & Utku Şendurur
July 2023, Volume 38, Issue 7
- 997-1023 The effect of key audit matters on the association of credit risk and earnings quality
by Shuling Chiang & Gary Kleinman & Picheng Lee
November 2023, Volume 38, Issue 7
- 1187-1214 Audit partners’ gender and time variances of key audit matters
by Md Khokan Bepari & Abu Taher Mollik
September 2023, Volume 38, Issue 7
- 1112-1140 Effects of carbon emissions on audit fees
by Jianhua Tan & Kam C. Chan & Samuel Chang & Bin Wang - 1141-1161 Quality of internal auditing in federal educational institutions: an analysis of the perception of internal audit members and senior management
by Gislaine Borges & Leander Luiz Klein - 1162-1186 All my rowdy friends: the effect of Super Bowl hosting on audit and financial reporting timeliness
by Matthew D. Crook & Tamara A. Lambert & Brian R. Walkup & James D. Whitworth
May 2023, Volume 38, Issue 6
- 813-831 The objectivity of accounting professionals based in India
by Cristina Bailey & Richard G. Brody & Gaurav Gupta & Jonathan Nash - 832-862 Self-efficacy, remote audit proficiency, effort, and performance in the COVID-19 crisis: an auditor’s perspective
by Saeed Rabea Baatwah & Ali Ali Al-Ansi & Ehsan Saleh Almoataz & Zalailah Salleh
June 2023, Volume 38, Issue 6
- 863-900 Does mandatory CSR disclosure affect audit efficiency? Evidence from China
by Yonghai Wang & Jiawei Wang - 901-926 Implications of directors’ education for audit fees: does the audit committee matter?
by Sara Saggese & Fabrizia Sarto & Rosaria Romano & Riccardo Viganò - 927-946 Board informal hierarchy and audit quality: evidence from China
by Yi Zhang & Yang Wang & Jiaxin Liao
August 2023, Volume 38, Issue 6
- 947-971 The joint effects of partner rotation and allocation of audit hours on audit quality
by Minjung Kang & Sangil Kim & Ho-Young Lee
April 2023, Volume 38, Issue 6
- 758-782 Office level contagion: impact of a non-timely filing by a major busy season client
by Justyna Skomra & R. Drew Sellers & Piotr Antoni Skomra - 783-812 Does explanatory language convey the auditor’s perceived audit risk? A study using a novel big data analysis metric
by Seung Uk Choi & Hyung Jong Na & Kun Chang Lee
March 2023, Volume 38, Issue 6
- 733-757 The desire of prestigious audit committee chairs: what are the benefits for financial reporting quality?
by Géraldine Broye & Pauline Johannes
January 2023, Volume 38, Issue 5
- 553-578 The impact of capital-market liberalization on audit reporting and pricing: evidence from a quasi-experiment
by Jin Jiang & Xiangyun Lu & Yihan Wu & Hua Zhang
March 2023, Volume 38, Issue 5
- 602-633 “Tone at the top”: management’s discussion and analysis and audit quality
by Kinsun Tam & Qiao Xu & Guy Fernando & Richard A. Schneible - 659-684 Knowledge sharing via common auditors: evidence from corporate R&D investment
by Seunghee Yang & Wonsuk Ha
April 2023, Volume 38, Issue 5
- 685-709 Auditors’ legal liability and client firms’ comparability: evidence from China
by Yanghui Liu & Jeff Zeyun Chen & Wuchun Chi & Xiaohai Long - 710-730 Governing anti-corruption and perceived auditor independence
by Jihad Al-Okaily
February 2023, Volume 38, Issue 5
- 579-601 Auditor – client match: timing of auditor change following mismatch and improvement through the change
by Kam-Wah Lai & Patrick W. Leung - 634-658 Do clients’ environmental risks affect audit pricing? Evidence from environmental violations in China
by Sheng Yao & Siyu Wei & Lining Chen
February 2023, Volume 38, Issue 4
- 447-473 The impact of COVID-19 restrictions on audit fees and audit delay: evidence from auditor local offices
by Maretno Agus Harjoto & Indrarini Laksmana - 474-513 Multiple large shareholders and auditor choice: evidence from China
by Xiaoqing Feng & Wen Wen & Yun Ke & Ying He
January 2023, Volume 38, Issue 4
- 337-353 The mediating effect of data analytics on the relationship between organizational psychological safety and advisory services
by Ranto Partomuan Sihombing & Dian Agustia & Noorlailie Soewarno - 514-552 Does mandatory audit rotation affect insider trading? Evidence from China
by He Xiao & Jianqun Xi & Hanjie Meng
December 2022, Volume 38, Issue 4
- 354-388 Disclaimer effect of key audit matters in China: negative press coverage and boilerplate
by Qianqun Ma & Jianan Zhou & Qi Wang - 389-418 Audit partner characteristics, career advancement and audit quality in the USA
by Chen Cai & Stephen Ciccone & Huimin Li & Le Emily Xu - 419-446 Psychological capital, moral courage and internal audit effectiveness (IAE): a complementary or substitution effect
by Imen Khelil
December 2022, Volume 38, Issue 3
- 288-313 The impact of key audit matter reporting on analyst forecast accuracy and forecast dispersion: evidence from Chinese listed firms
by Zhiying Hu & Yan Li & Beixin Lin & Gary Kleinman
November 2022, Volume 38, Issue 3
- 264-287 The effect of the rules- versus principles-based accounting standards on opinion shopping
by Heesun Chung & Yewon Kim - 314-335 Audit quality and independence concerns after major audit reforms within a developing country: stakeholder perceptions from Vietnam
by Lan Anh Nguyen & Michael Kend & Hoa Luong
October 2022, Volume 38, Issue 3
- 241-263 Do adjustments bring auditors peace of mind? The effect of previous audit adjustments on current-year audit pricing
by Songsheng Chen & Michel Magnan & Zhili Tian & Li Yao
October 2022, Volume 38, Issue 2
- 158-185 Audit team equality and audit quality threatening behaviour
by Alice Annelin - 186-205 Audit fees, audit report lag and abnormal tone: evidence from China
by Zhong-Lu Teng & Jin Han - 206-240 Do socially responsible audit firms provide higher audit quality? An investigation of corporate social responsibility activity in audit firms
by Hanwen Chen & Siyi Liu & Xin Liu & Jiani Wang
July 2022, Volume 38, Issue 2
- 129-157 Audit fee premium for national and local level of industry expertise in Italy
by Tatiana Mazza & Stefano Azzali & Andrey Simonov
September 2022, Volume 38, Issue 1
- 1-34 Corporate governance and investment decisions of retail investors in equity: do group affiliation and firm age matter?
by Dipanwita Chakraborty & Neeraj Gupta & Jitendra Mahakud & Manoj Kumar Tiwari
October 2022, Volume 38, Issue 1
- 37-57 Partner cross-contagion in audit offices and client reporting quality
by John Goodwin & Pamela Fae Kent & Richard Kent & James Routledge - 58-84 Religion and disclosure of non-GAAP earnings
by Wei Jiang & Pureum Kim & Myungsoo Son - 85-128 COVID-19 pandemic resilience: an analysis of firm valuation and disclosure of sustainability practices of listed firms
by Soon-Yeow Phang & Christofer Adrian & Mukesh Garg & Anh Viet Pham & Cameron Truong
July 2022, Volume 37, Issue 8
- 993-1016 Hometown sentiment: CEO hometown identity and company audit fees
by Jingxin Lv & Shuang Zhang & Shuang Zhang - 1062-1090 Audit committee members’ proximity to corporate headquarters and audit fees
by Maryam Firoozi & Michel Magnan
June 2022, Volume 37, Issue 8
- 967-992 Non-audit services and auditor independence in stable and unstable economic conditions
by Ammad Ahmed & Sumit Dhull & Richard Kent - 1017-1037 Audit quality and COVID-19 restrictions
by Sabrina Gong & Nam Ho & Justin Yiqiang Jin & Kiridaran Kanagaretnam
May 2022, Volume 37, Issue 8
- 937-966 The effect of individual auditor quality on audit outcomes: opening the black box of audit quality
by Derrald Stice & Han Stice & Roger White
September 2022, Volume 37, Issue 8
- 1113-1145 Does audit firm tenure enhance firm value? Closing the expectation gap through corporate social responsibility
by Li (Lily) Zheng Brooks & Susan Gill & Bernard Wong-On-Wing & Michael D. Yu
August 2022, Volume 37, Issue 8
- 1038-1061 The effect of personalized audit communication and evidence inconsistency on auditor judgments and decision-making
by Brandon Vagner - 1091-1112 Directors’ and officers’ liability insurance and accounting conservatism: empirical evidence from China
by Wanjiao Jia & Shuoshuo Bi & Yingjie Du
January 2022, Volume 37, Issue 7
- 775-797 Earnings management and investor protection during the COVID-19 pandemic: evidence from G-12 countries
by Heba Ali & Hala M.G. Amin & Diana Mostafa & Ehab K.A. Mohamed - 798-818 Key audit risks and audit procedures during the initial year of the COVID-19 pandemic: an analysis of audit reports 2019-2020
by Michael Kend & Lan Anh Nguyen
August 2022, Volume 37, Issue 7
- 908-933 Impact of auditor characteristics and Covid-19 Pandemic on KAMs reporting
by Mohamed Abdel Aziz Hegazy & Rasha El-Haddad & Noha Mahmoud Kamareldawla
March 2022, Volume 37, Issue 7
- 869-885 Lessons from leveraging technology in auditing during COVID-19: an emerging economy perspective
by Neeraj Sharma & Garima Sharma & Mahesh Joshi & Sharad Sharma
February 2022, Volume 37, Issue 7
- 819-849 Relevance of supplementary fair value disclosures under market uncertainty: effects on audit fees and investors’ pricing
by Laura Mehnaz & Asheq Rahman & Humayun Kabir - 850-868 The impact of COVID-19 pandemic on earnings management and the value relevance of earnings: US evidence
by Guoping Liu & Jerry Sun
April 2022, Volume 37, Issue 7
- 886-907 Impact of COVID-19 pandemic on auditors’ responsibility: evidence from European listed companies on key audit matters
by Camelia-Daniela Hategan & Ruxandra-Ioana Pitorac & Andreea Claudia Crucean
May 2022, Volume 37, Issue 6
- 625-656 Confucianism and auditor changes: evidence from China
by Chengang Ye & Yanyan Wang & Yongmin Wu & Ming Jiang & Yasir Shahab & Yang Lu - 679-699 An empirical evaluation of future auditors in the U.S.A. and India using the trifurcated dimensions of trait professional skepticism
by Gabriel Dickey & R. Greg Bell & Sri Beldona - 700-720 Audit demand and monitoring mechanisms: evidence from SEC comment letters and short sellers
by Justyna Skomra & Pervaiz Alam & Piotr Antoni Skomra
June 2022, Volume 37, Issue 6
- 657-678 Key audit matters and debt contracting: evidence from China
by Hui Liu & Jiaqi Ning & Yue Zhang & Junrui Zhang - 721-741 CEO turnover and audit pricing: the role of media tone
by Chia-Ling Chao - 742-765 Narrative forward-looking information disclosure, do ownership concentration, boardroom gender diversity and cultural values matter? A cross country study
by Maysa Ali Mohamed Abdallah & Nayera Adeldayem Eltamboly
April 2022, Volume 37, Issue 5
- 565-593 Relation among corporate environmental disclosure, earnings management and accounting conservatism: evidence from Chinese listed firms
by Jianqun Xi & He Xiao - 594-624 Judicial hellholes and other differential characteristics: is state-level legal risk reflected in audit fee pricing?
by James C. Hansen & Susan M. Murray & Sang Hyun Park & Nari Shin
March 2022, Volume 37, Issue 5
- 521-541 MASs, alliance and performance: an evidence of SOX effects
by Yahn-Shir Chen & Enny Susilowati Mardjono & Yi-Fang Yang - 542-564 Auditee’s payout policies: does audit quality matter?
by Mohammad Hendijani Zadeh
February 2022, Volume 37, Issue 4
- 409-437 Audit fees, board ethnicity and board independence: evidence from South Africa
by Balachandran Muniandy
March 2022, Volume 37, Issue 4
- 438-463 Board gender diversity and firm risk: international evidence
by Zhongtian Li & Jing Jia & Larelle Chapple - 464-485 Signing networks of audit partners and accruals quality: evidence from Taiwan
by Min-Jeng Shiue & Peng-Chia Chiu & Li-Chun Kuo & Shu-Ling Yeh - 486-518 Impacts of reporting lines and joint reviews on internal audit effectiveness
by Yusun Jung & Moon-Kyung Cho
February 2022, Volume 37, Issue 3
- 305-335 Effects of qualitative factors and auditors’ personal characteristics on materiality judgments
by Mohamed Abdel Aziz Hegazy & Samar Salama - 336-357 Insights into neo-institutional theory in accounting and auditing regulation research
by Elina Haapamäki - 358-379 The coherence of the auditor-client relationship quality and auditor tenure with client’s perceptions on added-value in SME audits: a sociological perspective
by Niels van Nieuw Amerongen & Erdi Coskun & Joost van Buuren & Hans B. Duits - 380-405 Analyst forecasting during COVID-19 pandemic
by Rubin Hao & Jing Xue & Ling Na Belinda Yau & Chunqiu Zhang
January 2022, Volume 37, Issue 2
- 224-254 Auditor switching, lowballing and conditional conservatism: evidence from selected Asian countries
by Khairul Anuar Kamarudin & Ainul Islam & Ahsan Habib & Wan Adibah Wan Ismail - 283-302 The effect of audit firm attributes on audit delay in the presence of financial reporting complexity
by Chu Chen & Hongmei Jia & Yang Xu & David Ziebart
December 2021, Volume 37, Issue 2
- 193-223 Factors associated with the adoption of data analytics by internal audit function
by Sharif Islam & Thomas Stafford - 255-282 Political connections, political uncertainty and audit fees: evidence from Pakistan
by Fawad Ahmad & Michael Bradbury & Ahsan Habib
October 2021, Volume 37, Issue 1
July 2021, Volume 37, Issue 1
- 17-38 Upward feedback falling on deaf ears: the effect on provider organizational citizenship and counterproductive work behaviors in the audit profession
by Brandon Vagner & Leslie Helen Blix & Marc Ortegren & Kate Sorensen
November 2021, Volume 37, Issue 1
- 69-101 Audit committee characteristics, enterprise risk management and stock price synchronicity
by Zeshan Ghafoor & Irfan Ahmed & Arshad Hassan - 102-128 CEO characteristics, management support for internal audit and corporate performance: an analysis of listed Malaysian companies
by Abdulaziz Alzeban - 129-150 The combined effect of perspective-taking and incentives on professional skepticism
by Shuk Ying Ho & Soon-Yeow Phang & Robyn Moroney - 170-192 Audit sampling strategies and frauds: an evidence from Africa
by Padmi Nagirikandalage & Arnaz Binsardi & Kaouther Kooli
December 2021, Volume 37, Issue 1
- 1-16 The effect of cash versus equity compensation on audit committee decision-making - evidence from the 2007 Deloitte censure
by Matthew J. Behrend & Marshall K. Pitman - 151-169 The joint effect of supervisor influence and investor perspective: unintended consequences on assessing accounting estimates
by Lei Dong & Lei Wang & Wen-Wen Chien
September 2021, Volume 36, Issue 8
- 1025-1052 Key audit matters: did IAASB unravel the knots of confusion in audit reports decisions?
by Mohamed Abdel Aziz Hegazy & Noha Mahmoud Kamareldawla - 1092-1113 The relationship between justice perceptions and organizational commitment among alternative work arrangement participants and non-participants
by Leslie H. Blix & Marc Ortegren & Kate Sorensen & Brandon Vagner
August 2021, Volume 36, Issue 8
- 1053-1067 Economic theory and social pressure: audit committee director departures in India
by R. Narayanaswamy & K. Raghunandan & Dasaratha V. Rama - 1068-1091 The effect of engagement partner workload on audit quality
by Yun Cheng & Christine M. Haynes & Michael D. Yu
August 2021, Volume 36, Issue 7
- 921-950 Debt financing and classification shifting of private firms
by Heesun Chung & Bum-Joon Kim & Eugenia Y. Lee & Hee-Yeon Sunwoo - 951-978 Internal audit quality and earnings management: evidence from the UK
by Hazem Ramadan Ismael & Hany Kamel - 979-998 Market reactions to the internal control reporting presentation format: combined vs separate audit reports
by Hyeesoo (Sally) Chung & Sudha Krishnan & John Lauck & Jinyoung Wynn - 999-1023 Attributes of the internal audit function and effectiveness of internal audit services: evidence from local government authorities in Tanzania
by Athuman Kalokola Mahyoro & Pendo Shukrani Kasoga
August 2021, Volume 36, Issue 6
- 813-855 Audit committee characteristics and bank performance: evidence from India
by Neeraj Gupta & Jitendra Mahakud - 856-871 An examination of a pragmatic approach to minimizing underreporting of time
by Naomy Palamanga Thiombiano & Ifeoma Udeh - 872-888 Effects of digitalisation of organisations on internal audit activities and practices
by Nathanaël Betti & Gerrit Sarens & Ingrid Poncin - 889-919 Close auditor-client relationships: adverse effects and the potential mitigating role of partner rotation
by Qiliang Liu & Lei Zhao & Li Tian & Jian Xie
July 2021, Volume 36, Issue 5
- 699-723 Undergraduate business students’ perception of auditing: impact of proximity and knowledge on auditors’ stereotype
by Marcela Espinosa-Pike & Edurne Aldazabal & Itsaso Barrainkua - 744-769 Litigation against clients and audit report lag: an examination of the role of state ownership and regional legal development in China
by Hui Liu & Charles Cullinan & Junrui Zhang - 770-784 Tracking the development of audit committees in Singapore listed companies
by Mui Kim Chu & Yew Kee Ho & Lay Huay Yeap - 785-811 The influence of private family firm characteristics on audit fees: the family name as a red flag
by Bennet Schierstedt & Maarten Corten
August 2021, Volume 36, Issue 5
- 665-698 Audit committee ownership and the cost of equity capital
by Ahsan Habib & Md. Borhan Uddin Bhuiyan & Julia Y.H. Wu - 724-743 Auditor tenure and audit quality: an investigation of moderating factors prior to the commencement of mandatory rotations in India
by Nemiraja Jadiyappa & L. Emily Hickman & Ram Kumar Kakani & Qambar Abidi
June 2021, Volume 36, Issue 4
- 535-563 Female representation on the board of directors and accrual quality within the context of cultural dimensions and accounting values
by Asma Yousuf & Husam Aldamen - 616-642 Voluntary audit committees, auditor selection and audit quality: evidence from Taiwan
by Mao-Feng Kao & Min-Jeng Shiue & Chien-Hao Tseng
July 2021, Volume 36, Issue 4
- 513-534 Organizational identity, professional identity salience and internal auditors’ assessments of the severity of internal control concerns
by Ian Burt & Theresa Libby - 564-590 AI-based audit of fuzzy front end innovation using ISO56002
by Rizwan Khan & Erwin Adi & Omar Hussain - 591-615 Auditor-client relationship and related party transactions disclosure: the role of family controlling shareholders from a network perspective
by Mohd Mohid Rahmat & Siti Hajar Asmah Ali & Norman Mohd Saleh - 643-662 Economic policy uncertainty and audit effort: evidence from audit hours
by Yongsuk Yun & Hongmin Chun
June 2021, Volume 36, Issue 3
- 365-385 How do the current auditing standards fit the emergent use of blockchain?
by Marion Pauline Gauthier & Nathalie Brender - 463-484 Auditor ethics: do experience and gender influence auditors’ moral awareness?
by Nieves Carrera & Berend Van Der Kolk - 485-509 Female CEO succession and audit fees: evidence from China
by Ammar Ali Gull & Muhammad Atif & Ayman Issa & Muhammad Usman & Muhammad Abubakkar Siddique
May 2021, Volume 36, Issue 3
- 386-404 Do key audit matters (KAMs) matter? Auditors’ perceptions of KAMs and audit quality in Finland
by Antti Rautiainen & Jani Saastamoinen & Kati Pajunen - 437-462 The perceived impact of the KAM reforms on audit reports, audit quality and auditor work practices: stakeholders’ perspectives
by Lan Anh Nguyen & Michael Kend
July 2021, Volume 36, Issue 3
- 405-436 Auditors’ response to corporate fraud: evidence from audit fees and auditor turnover
by Eugenia Yujin Lee & Wonsuk Ha
February 2021, Volume 36, Issue 2
- 280-313 Research patterns and intellectual structure ofManagerial Auditing Journal: a retrospective using bibliometric analysis during 1986-2019
by Satish Kumar & Nitesh Pandey & Bruce Burton & Riya Sureka - 314-333 The institutional change in the role of the public sector accountant in facilitating accountability: a longitudinal study of Australian local councils
by Belinda Williams & Sumit Lodhia & Mitali Panchal Arora & Lisa McManus
April 2021, Volume 36, Issue 2
- 334-362 Governmental customer concentration and audit pricing
by Hanmei Chen & Weishi Jia & Shuo Li & Zenghui Liu
February 2021, Volume 36, Issue 1
- 105-131 Mandatory partner rotation, audit timeliness and audit pricing
by Masoud Azizkhani & Sarowar Hossain & Alicia Jiang & Wenjing Yap - 132-166 Do audit efforts increase the future equity value of client firm?
by Sang Ho Lee & Seung Uk Choi & Ji Yeon Ryu - 167-190 Investor reaction to the audit engagement partner disclosure rule
by Hyungshin Park
March 2021, Volume 36, Issue 1
- 72-104 Gender diversity in audit committees and audit fees: evidence from China
by Radwan Hussien Alkebsee & Gao-Liang Tian & Muhammad Usman & Muhammad Abubakkar Siddique & Adeeb A. Alhebry
December 2020, Volume 36, Issue 1
- 40-71 The role of the Big 4 and second-tier international networks in redeveloping China’s audit market
by Camillo Lento & Wing Him Yeung
September 2020, Volume 35, Issue 9
- 1279-1312 CEO power and corporate social responsibility (CSR) disclosure: does stakeholder influence matter?
by Afzalur Rashid & Syed Shams & Sudipta Bose & Habib Khan
November 2020, Volume 35, Issue 9
- 1213-1241 The effect of audit of outgoing leading officials’ natural resource accountability on environmental governance: evidence from China
by Xiting Wu & Qun CAO & Xiaoping Tan & Liang Li - 1261-1278 Client negotiation strategy spillover to integrated audit judgments
by Sanaz Aghazadeh & Tamara Lambert & Yi-Jing Wu - 1313-1341 Audit committee expertise in large European firms
by César Zarza Herranz & Felix Lopez-Iturriaga & Nuria Reguera-Alvarado - 1343-1377 Religiosity at the top: does it interact with accounting expertise to limit real earnings management?
by Saeed Rabea Baatwah & Adel Ali Al-Qadasi & Abood Mohammad Al-Ebel
October 2020, Volume 35, Issue 9
- 1243-1259 Strength of auditing and reporting standards, corruption and money laundering: a cross-country investigation
by Ines Amara & Hichem Khlif & Anis El Ammari - 1379-1399 What matters in cost of debt: audit partner public-client specialization or busyness?
by Kanyarat (Lek) Sanoran
August 2020, Volume 35, Issue 8
- 1009-1031 The effect of religiosity–morality interaction on auditor independence in Egypt
by Diana Mostafa & Mostaq Hussain & Ehab K.A. Mohamed - 1033-1055 Whistleblowing by auditors: the role of professional commitment and independence commitment
by Tuan Mastiniwati Tuan Mansor & Akmalia Mohamad Ariff & Hafiza Aishah Hashim - 1057-1093 CEO characteristics and bank performance: evidence from India
by Neeraj Gupta & Jitendra Mahakud - 1121-1142 Ownership structure and auditor selection
by Curtis M. Hall & Benjamin W. Hoffman & Zenghui Liu
July 2020, Volume 35, Issue 8
- 1095-1119 Consequences of the implementation of expanded audit reports with key audit matters (KAMs) on audit quality
by Weerapong Kitiwong & Naruanard Sarapaivanich
September 2020, Volume 35, Issue 8
- 1143-1166 Determinants and consequences of internal audit functions within colleges and universities
by Steven DeSimone & Kevin Rich - 1167-1188 Can internal audit functions improve firm operational efficiency? Evidence from China
by Ying Chen & Bin Lin & Lizhen Lu & Gaoguang Zhou - 1189-1211 Auditors’ judgment subordination and the theory of planned behavior
by Dominic Cyr & Sylvie Héroux & Richard Fontaine
July 2020, Volume 35, Issue 7
- 861-896 Mandatory audit firm rotation: a critical composition of practitioner views from an emerging economy
by Michael Harber & Warren Maroun - 897-926 Audit committee members with CEO experience and the value of cash holdings
by Sunhwa Choi & Jinwoong Han & Taejin Jung & Bomi Song - 927-953 The affiliations and characteristics of female directors and earnings management: evidence from Turkey
by Emrah Arioglu - 955-978 An examination of factors associated with investment in internal auditing technology
by Sarah Garven & Audrey Scarlata - 979-1006 The internal control manager and operational efficiency: evidence from Korea
by Hyejeong Shin & Sorah Park
May 2020, Volume 35, Issue 6
- 705-729 Military reform, militarily-connected firms and auditor choice
by Iman Harymawan - 731-757 Affiliation of local audit firms with Big4 auditors and capital structure: evidence from Indonesia
by Heny Kurniawati & Philippe Van Cauwenberge & Heidi Vander Bauwhede - 759-793 Salary perception and career prospects in audit firms
by Ahmad Hammami & Rucsandra Moldovan & Elisabeth Peltier
July 2020, Volume 35, Issue 6
- 819-858 Financial market consequences of early adoption of international standards on auditing: international evidence
by Ibrahim Khalifa Elmghaamez & Ali Meftah Gerged & Collins G. Ntim
June 2020, Volume 35, Issue 6
- 795-817 The association between voluntary disclosure in audit committee reports and banks’ earnings management
by Najib Sahyoun & Michel Magnan
March 2020, Volume 35, Issue 5
- 645-665 The effect of family control on audit fees during financial crisis
by Jihad Al-Okaily - 667-684 Politics and institution of corporate governance in Vietnamese state-owned enterprises
by Nguyen Cong Phuong & Tran Dinh Khoi Nguyen & Ha Phuoc Vu - 685-704 Spillover effect of regulatory accounting inspections on accounting quality of peer companies
by Eunjung Cho & Jeehong Kim & Sooin Kim
February 2020, Volume 35, Issue 5
- 597-619 Do tournament incentives motivate chief executive officers to be socially responsible?
by Shahid Ali & Junrui Zhang & Muhammad Usman & Muhammad Kaleem Khan & Farman Ullah Khan & Muhammad Abubakkar Siddique - 621-643 A cross-firm analysis of corporate governance compliance and performance in Indonesia
by Miranda Tanjung
January 2020, Volume 35, Issue 4
- 499-520 Repeat offenders: examining cases of multiple years of internal control weaknesses
by Kathleen Bakarich & Devon Baranek - 521-547 Using generalized audit software to detect material misstatements, control deficiencies and fraud
by Marianne Bradford & Dave Henderson & Ryan J. Baxter & Patricia Navarro - 549-573 Offshore trading activities and audit fees: a textual approach
by Janus Jian Zhang & Yun Ke & Shuo Li & Yanan Zhang
February 2020, Volume 35, Issue 3
- 429-447 The effect of CEO friendship and perceived pay equity on the earnings management behavior of business-unit managers
by Andrea Gouldman & Lisa Victoravich - 448-474 Corporate governance and compliance with IFRS 7
by Yosra Mnif & Oumaima Znazen
January 2020, Volume 35, Issue 3
- 398-428 Female audit committee directorship and audit fees
by Yosra Mnif Sellami & Imen Cherif
January 2020, Volume 35, Issue 2
- 238-271 Internal audit effectiveness: operationalization and influencing factors
by Oktay Turetken & Stevens Jethefer & Baris Ozkan - 272-293 Audit committee characteristics and tax aggressiveness
by Manon Deslandes & Anne Fortin & Suzanne Landry - 294-321 Turnover in public accounting firms: a literature review
by Hossein Nouri & Robert James Parker