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Content
March 2020, Volume 35, Issue 5
- 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 - 322-342 Internal audit: from effectiveness to organizational significance
by Mélanie Roussy & Odile Barbe & Sophie Raimbault
June 2019, Volume 36, Issue 2
- 240-260 Fraud interpretation and disclaimer audit opinion
by Walter Cameron Malau & Paschal Ohalehi & Eldin Soha Badr & Kemi Yekini
September 2019, Volume 36, Issue 2
- 218-239 Protecting a new Achilles heel: the role of auditors within the practice of data protection
by Matteo La Torre & Vida Lucia Botes & John Dumay & Elza Odendaal
January 2019, Volume 36, Issue 2
- 193-217 Obtaining reasonable assurance on cyber resilience
by Filip Caron
May 2019, Volume 36, Issue 2
- 261-279 The role of accounting in conflicts resolution
by Zayyad Abdul-Baki
July 2019, Volume 36, Issue 1
- 17-39 Using analytic geometry to quantify the period-to-period changes in an array of values
by Mark J. Nigrini & William Karstens
August 2019, Volume 36, Issue 1
- 1-16 Data visualization and cognitive biases in audits
by Chengyee Janie Chang & Yan Luo
October 2019, Volume 35, Issue 4
- 477-497 Board of directors’ effectiveness and monitoring costs
by Waddah Kamal Hassan Omer & Adel Ali Al-Qadasi
September 2019, Volume 35, Issue 4
- 575-595 Does client industry importance affect auditor independence?
by Qiang Cao & Nanwei Hu & Lizhong Hao
November 2019, Volume 35, Issue 3
- 345-372 Financial report readability and audit fees: a simultaneous equation approach
by Qiao Xu & Guy Fernando & Kinsun Tam & Wei Zhang - 373-397 What drives board committee structure? Evidence from an emerging market
by Pornsit Jiraporn & Ali Uyar & Cemil Kuzey & Merve Kilic
November 2019, Volume 35, Issue 2
- 177-206 Audit committee attributes and cosmetic accounting in Nigeria
by Hussaini Bala & Noor Afza Amran & Hasnah Shaari - 207-237 Do statutory internal auditors influence stock price crash risk? Firm-level evidence from Korea
by Soo Yeon Park & Hyun-Young Park
October 2019, Volume 35, Issue 1
- 1-23 Development of a risk disclosure index and its application in an Indian context
by MV Shivaani & P.K. Jain & Surendra S. Yadav - 67-92 Audit committee gender diversity and financial reporting: evidence from restatements
by Javad Oradi & Javad Izadi - 111-151 An empirical analysis of audit pricing and auditor selection: evidence from India
by Arnab Bhattacharya & Pradip Banerjee
November 2019, Volume 35, Issue 1
- 43-66 Does environmental disclosure have an auditing effect?
by Sheng Yao & Lingling Pan & Zhipeng Zhang
December 2019, Volume 35, Issue 1
- 24-42 Annual report readability subsequent to going-concern opinions
by Brett S. Kawada & Jeff Jundong Wang
September 2019, Volume 35, Issue 1
- 93-110 An exploration of the choice to comply voluntarily with SOX section 404(b)
by Alan Blankley & David Hurtt & Jason MacGregor - 152-174 Auditing and credit granting to SMEs: an integrative perceptual model
by Estefanía Palazuelos & Ángel Herrero Crespo & Javier Montoya del Corte
October 2019, Volume 34, Issue 9
- 1149-1172 The impact of market inequality on audit price
by Kimberly Dunn & Mark Kohlbeck & Brian Mayhew
September 2019, Volume 34, Issue 9
- 1073-1100 Partners or opponents
by Arno Nuijten & Mark Keil & Gerrit Sarens & Mark van Twist - 1101-1130 Corporate social responsibility, firm performance and tax risk
by Xiaojun Lin & Ming Liu & Simon So & Desmond Yuen - 1131-1148 Share price response to the SEC administrative proceedings against Chinese auditors
by Guoping Liu & Jerry Sun
June 2019, Volume 34, Issue 8
- 871-894 Proposal readability, audit firm size and engagement success
by Yu-Tzu Chang & Dan N. Stone - 895-923 Why does decomposed audit proposal readability differ by audit firm size? A Coh-Metrix approach
by Yu-Tzu Chang & Dan N. Stone - 951-985 Narratives of the Big-4 transparency reports: country effects or firm strategy?
by Ana Zorio-Grima & Pedro Carmona - 986-1007 The effects of a public indicator of accounting aggressiveness on managers’ financial reporting decisions
by Erin L. Hamilton & Rina M. Hirsch & Jason T. Rasso & Uday S. Murthy - 1008-1028 Audit report lag and client industry homogeneity
by Errol G. Stewart & Timothy D. Cairney - 1029-1049 Non-audit fees and auditor independence: Nigerian evidence
by Paul Nnamdi Onulaka & Moade Fawzi Shubita & Alan Combs
July 2019, Volume 34, Issue 8
May 2019, Volume 34, Issue 8
- 924-950 Classifying internal audit quality using textual analysis: the case of auditor selection
by Georgia Boskou & Efstathios Kirkos & Charalambos Spathis
June 2019, Volume 34, Issue 7
- 750-782 Motivation to use big data and big data analytics in external auditing
by Lina Dagilienė & Lina Klovienė - 783-807 Banks’ audit committees, audit firm alumni and fees paid to audit firm
by Kim Ittonen & Emma-Riikka Myllymäki & Per Christen Tronnes - 835-862 Client and audit partner ethnicity and auditor-client alignment
by Nathan Robert Berglund & John Daniel Eshleman
July 2019, Volume 34, Issue 7
- 808-834 Cybersecurity in accounting research
by Elina Haapamäki & Jukka Sihvonen
May 2019, Volume 34, Issue 6
- 650-672 Timing of auditor terminations and client firm risk
by Young-Won Her & Jennifer Howard & Myungsoo Son - 673-695 Audit committee role: formal rituals or effective oversight process?
by Ahmed Atef Oussii & Mohamed Faker Klibi & Insaf Ouertani - 696-721 Earnings management, audit quality, and cost of debt: evidence from a Central Asian economy
by Nurlan Orazalin & Rassul Akhmetzhanov - 722-748 Do government-experienced auditors reduce audit quality?
by Murat Ocak & Gökberk Can
May 2019, Volume 34, Issue 5
- 518-548 Team composition and labor allocation in audit teams: a descriptive note
by Limei Che & Tobias Svanström - 549-574 The effect of gender composition in joint audits on earnings management
by Fan-Hua Kung & Yu-Shan Chang & Minting Zhou - 575-605 CEO ability and regulatory review risk
by Reza Hesarzadeh & Ameneh Bazrafshan - 606-626 The patterns of the numbers used in occupational fraud schemes
by Mark J. Nigrini - 627-652 Investment in internal auditing and governance characteristics
by Hyun-Young Park & Ho-Young Lee & Jin Wook Kim
April 2019, Volume 34, Issue 4
- 374-392 Female directors and the cost of debt: does gender diversity in the boardroom matter to lenders?
by Muhammad Usman & Muhammad Umar Farooq & Junrui Zhang & Muhammad Abdul Majid Makki & Muhammad Kaleem Khan
May 2019, Volume 34, Issue 4
- 393-437 How do audit fees change? Effects of firm size and section 404(b) compliance
by Alexey Lyubimov - 438-461 Audit roles and the review process: workpaper preparers’ and reviewers’ differing perspectives
by Brandon Ater & Christine Gimbar & J. Gregory Jenkins & Gabriel Saucedo & Nicole S. Wright - 462-485 Internal auditor communications: an experimental investigation of managerial perceptions
by Maia Farkas & Rina Hirsch & Julia Kokina
March 2019, Volume 34, Issue 4
- 486-514 Anglo-American governance adoption in non-Anglo-American settings
by Geofry Areneke & Fatima Yusuf & Danson Kimani
January 2019, Volume 34, Issue 3
- 338-371 Corporate governance, European bank performance and the financial crisis
by Mohamed A. Ayadi & Nesrine Ayadi & Samir Trabelsi
January 2019, Volume 34, Issue 2
- 118-141 Conflict management style and exhaustion in public accounting
by Mary L. Cooper & Margaret E. Knight & M. Lance Frazier & Daniel W. Law - 142-161 Impact of corporate governance attributes on cost of equity
by Varnita Srivastava & Niladri Das & Jamini Kanta Pattanayak - 162-188 A framework for enterprise risk identification and management: the resource-based view
by Birendra K. Mishra & Erik Rolland & Asish Satpathy & Michael Moore - 189-207 Mitigating financial leakages through effective money laundering investigation
by Sharifah Nazatul Faiza Syed Mustapha Nazri & Salwa Zolkaflil & Normah Omar
September 2018, Volume 34, Issue 3
- 247-267 The role of shell entities in fraud and other financial crimes
by Carl Pacini & William Hopwood & George Young & Joan Crain
October 2018, Volume 34, Issue 3
- 268-288 Relevance of big data to forensic accounting practice and education
by Zabihollah Rezaee & Jim Wang - 289-304 Executive compensation and compensation risk: evidence from technology firms
by Paul Dunn & Zhongzhi He & Samir Trabelsi & Zhimin (Jimmy) Yu - 305-323 The impact of corruption on analyst coverage
by Omaima Hassan & Gianluigi Giorgioni - 324-337 Financial fraud detection and big data analytics – implications on auditors’ use of fraud brainstorming session
by Jiali Tang & Khondkar E. Karim
December 2018, Volume 34, Issue 2
- 208-243 The puzzle of internal audit function budget toward specialist auditor choice and audit fees
by Adel Ali AL-Qadasi & Shamharir Abidin & Hamdan Amer Al-Jaifi
December 2018, Volume 34, Issue 1
- 6-43 The associations between audit firm attributes and audit quality-specific indicators
by Bahaaeddin Ahmed Alareeni - 76-95 The potential for greater use of meta-analysis in archival auditing research
by David Hay - 96-115 The application of citation count regression to identify important papers in the literature on non-audit fees
by Piotr Staszkiewicz
October 2018, Volume 34, Issue 1
- 44-75 The determinants of audit report lag: a meta-analysis
by Giselle Durand
November 2018, Volume 33, Issue 8/9
- 736-759 An examination of reduced audit quality practices within the beyond the role stress model
by Kenneth J. Smith & David J. Emerson & Charles R. Boster
October 2018, Volume 33, Issue 8/9
- 658-682 Audit negotiations
by Carolyn MacTavish - 683-699 Tax avoidance, tax risk and the cost of debt in a bank-dominated economy
by Jost Hendrik Kovermann - 700-714 An empirical examination of the determinants of audit report delay in France
by Nouha Khoufi & Walid Khoufi - 715-735 Does Part II of the PCAOB inspection report provide new information to the market?
by William Buslepp & R. Jared DeLisle & Lisa Victoravich - 760-778 Earnings management: do attendance and changes of audit committee members matter?
by Murad Abdulsalam Qamhan & Mohd Hassan Che Haat & Hafiza Aishah Hashim & Zalailah Salleh - 779-806 Related-party transactions: a review of the regulation, governance and auditing literature
by Moataz El-Helaly - 807-835 The influence of the chief audit executive’s leadership style on factors related to internal audit effectiveness
by Luciano Oreste Dal Mas & Karin Barac
August 2018, Volume 33, Issue 6/7
- 538-557 The impact of external audit on the accountability of the common fund of the Mozambique National Institute of Statistics
by Luís Leonardo Cumbe & Helena Inácio
September 2018, Volume 33, Issue 6/7
- 558-585 Firm- and country-level antecedents of corporate governance compliance and disclosure in MENA countries
by Ahmed A. Sarhan & Collins G. Ntim - 586-612 Corporate governance and performance of REITs
by Jayalakshmy Ramachandran & Khoo Kok Chen & Ramaiyer Subramanian & Ken Kyid Yeoh & Kok Wei Khong - 613-632 Family firms, political connections and audit fees: evidence from Malaysian firms
by Chwee Ming Tee
July 2018, Volume 33, Issue 6/7
- 633-654 Client-identified auditor’s initial negotiation tactics: a social-identity perspective
by Jan Svanberg & Peter Öhman & Presha E. Neidermeyer
May 2018, Volume 33, Issue 5
- 450-469 The impact of internal audit function characteristics on internal control quality
by Ahmed Atef Oussii & Neila Boulila Taktak
June 2018, Volume 33, Issue 5
- 503-516 The impact of non-timely 10-Q filings and audit firm size on audit fees
by Tiffany Chiu & Feiqi Huang & Yue Liu & Miklos A. Vasarhelyi - 517-534 Audit fees via an indirect payment channel and professional skepticism
by Sanghun Kim & Taewoo Kim & Sujin Pae & Sangphill Kim
April 2018, Volume 33, Issue 5
- 470-502 Review of SOX in the business ethics literature
by Irene M. Gordon & Jamal A. Nazari
May 2018, Volume 33, Issue 4
- 360-376 Cyber security assurance process from the internal audit perspective
by Sezer Bozkus Kahyaoglu & Kiymet Caliyurt
April 2018, Volume 33, Issue 4
- 377-409 Factors associated with security/cybersecurity audit by internal audit function
by Md. Shariful Islam & Nusrat Farah & Thomas F. Stafford - 425-435 Consumer security behaviors and trust following a data breach
by Shelby R. Curtis & Jessica Rose Carre & Daniel Nelson Jones
March 2018, Volume 33, Issue 4
- 410-424 The role of internal audit and user training in information security policy compliance
by Thomas Stafford & George Deitz & Yaojie Li - 436-446 Ascribing responsibility for online security and data breaches
by Jessica Rose Carre & Shelby R. Curtis & Daniel Nelson Jones
March 2018, Volume 33, Issue 3
- 246-266 Lead engagement partner workload, partner-client tenure and audit reporting lag
by Wan Nordin Wan Hussin & Hasan Mohamad Bamahros & Siti Norwahida Shukeri - 267-287 Does external auditing combat corruption? Evidence from private firms
by Omar Farooq & Nermeen F. Shehata - 288-317 Factors affecting the voluntary use of internal audit: evidence from the UK
by Hazem Ramadan Ismael & Clare Roberts
February 2018, Volume 33, Issue 2
- 146-170 Auditor choice in private firms: a stakeholders perspective
by Maarten Corten & Tensie Steijvers & Nadine Lybaert
March 2018, Volume 33, Issue 2
- 171-191 Corporate governance compliance and accrual earnings management in eastern Africa
by Nelson M. Waweru & Ntui Ponsian Prot - 192-216 The consequences of audit committee quality
by Yu-Chun Lin - 217-243 Board monitoring and audit fees: the moderating role of CEO/chair dual roles
by Mohammad Jizi & Rabih Nehme
January 2018, Volume 33, Issue 1
- 90-114 Drivers of stakeholders’ view of internal audit effectiveness
by Lourens Erasmus & Philna Coetzee - 115-144 Determinants of forward-looking disclosures in integrated reporting
by Merve Kılıç & Cemil Kuzey
December 2017, Volume 33, Issue 4
- 340-359 Assurance for service organisations: contextualising accountability and trust
by Charika Channuntapipat
December 2017, Volume 33, Issue 1
- 2-15 The impact of control quality on the non-performing loans of Tunisian listed banks
by Moufida Ben Saada - 16-34 Exploring external auditors’ perceptions of the motivations behind management fraud in Egypt – a mixed methods approach
by Rasha Kassem - 35-63 Determinants of tax audit effectiveness in Tanzania
by Henry Chalu & Hassan Mzee - 64-89 Could perverse incentives encourage financial services compliance and internal audit staff to ignore or engage in illegal behaviour?
by Bryane Michael & Mark Williams
October 2017, Volume 32, Issue 9
- 879-898 Exploring audit assistants’ decision to leave the audit profession
by Nellie Gertsson & Johanna Sylvander & Pernilla Broberg & Josefine Friberg - 899-923 Public sector audit in the absence of political competition
by Monir Mir & Haiwei Fan & Ian Maclean - 924-944 Internal audit organisational status, competencies, activities and fraud management in the financial services sector
by Frank Kabuye & Stephen Korutaro Nkundabanyanga & Julius Opiso & Zulaika Nakabuye
November 2017, Volume 32, Issue 9
- 830-853 An examination of internal auditor turnover intentions
by Grace Mubako & Tatiana Mazza - 854-878 The internal audit dilemma – the impact of executive directors versus audit committees on internal auditing work
by Marc Eulerich & Jörg Henseler & Annette G. Köhler
September 2017, Volume 32, Issue 8
- 746-767 The determinants of internet risk disclosure: empirical study of Egyptian listed companies
by Ali Khalil & Mona Maghraby - 768-787 Internal auditors’ reputation and managers’ reliance decision
by Fengchun Tang & Ling Yang & Huiqi Gan - 788-809 What can auditors tell us about accounting manipulations?
by Zeljana Aljinovic Barac & Tina Vuko & Slavko Šodan - 810-826 The initiation of environmental auditing in the United States
by Tehmina Khan
September 2017, Volume 32, Issue 7
- 715-730 Audit fee discounting in the post-SOX environment
by Benjamin W. Hoffman & Albert L. Nagy
August 2017, Volume 32, Issue 7
- 658-681 Does audit committee substitute or complement other corporate governance mechanisms
by Yousef Hassan & Rafiq Hijazi & Kamal Naser - 682-714 The interaction between mandatory and voluntary risk disclosure: a comparative study
by Michela Cordazzo & Marco Papa & Paola Rossi - 731-744 Does family ownership reduce corporate tax avoidance? The moderating effect of audit quality
by Safa Gaaya & Nadia Lakhal & Faten Lakhal
June 2017, Volume 32, Issue 6
- 550-577 Auditor gender, experience and reporting in nonprofit organizations
by Anne-Mie Reheul & Tom Van Caneghem & Machteld Van den Bogaerd & Sandra Verbruggen - 578-602 An analysis of sustainability report assurance statements
by Adriana Rossi & Lara Tarquinio - 603-626 The effect of audit committee characteristics on compliance with IFRS for related party disclosures
by Yosra Mnif Sellami & Hela Borgi Fendri - 627-655 Gender in accounting research: a review
by Hichem Khlif & Imen Achek
April 2017, Volume 32, Issue 4/5
- 332-355 Empirical study on determinants of environmental disclosure
by Ravi Inder Singh Chandok & Sukhdev Singh - 356-377 CSR focus in the mission and vision statements of public sector enterprises: evidence from India
by Mansi Mansi & Rakesh Pandey & Ehtasham Ghauri - 378-405 Corporate governance and risk reporting: Indian evidence
by Ridhima Saggar & Balwinder Singh - 406-426 IFRS adoption challenges in developing economies: an Indian perspective
by Sharad Sharma & Mahesh Joshi & Monika Kansal - 427-444 Business group affiliation, earnings management and audit quality: evidence from Bangladesh
by Mohammad Badrul Muttakin & Arifur Khan & Dessalegn Getie Mihret - 445-462 Combating corruption in a microfinance institution
by Mohammad I. Azim & Kuang Sheng & Meropy Barut - 463-499 Inquiry into the cultural impact on cost accounting systems (CAS) in Sri Lanka
by Padmi Nagirikandalage & Ben Binsardi - 500-523 The professionalisation of auditing in less developed countries: the case of Sri Lanka
by Prem W.S. Yapa & Sarath L. Ukwatte Jalathge & Pavithra Siriwardhane - 524-548 Diffusion of integrated reporting in an emerging South Asian (SAARC) nation
by Nuwan Gunarathne & Samanthi Senaratne
March 2017, Volume 32, Issue 3
- 234-250 Auditors and early signals of financial distress in local governments
by Sandra Cohen & Antonella Costanzo & Francesca Manes-Rossi - 251-275 Impact of performance audit on the Administration: a Belgian study (2005-2010)
by Ella Desmedt & Danielle Morin & Valérie Pattyn & Marleen Brans - 276-294 Accounting outsourcing and audit lag
by Charles P. Cullinan & Xiaochuan Zheng - 295-324 Does auditor industry expertise affect bank loan costs?
by Yinghong Zhang & Fang Sun & Chunwei Xian
February 2017, Volume 32, Issue 2
- 111-147 An empirical study of benchmarking evaluation using MCDM in service industries
by Bhupender Singh & Sandeep Grover & Vikram Singh - 148-166 Performance measurement and management systems
by Flavio Hourneaux Jr & Julio Araujo Carneiro-da-Cunha & Hamilton Luiz Corrêa - 167-195 Evaluating the sustainable performance of corporate boards: the balanced scorecard approach
by Ahmed Hussein Aly & Mohamed Elsayed Mansour - 196-214 Between mission and revenue: measuring performance in a hybrid organization
by Diego Ponte & Caterina Pesci & Pier Franco Camussone - 215-231 Performance evaluation of auditors: a constructive or a destructive tool of audit output
by Rabih Nehme
January 2017, Volume 32, Issue 1
- 2-18 Does regulator designation of auditors improve independence?
by Fengchun Tang & Lijun Ruan & Ling Yang - 19-49 The impact of Big 4 consulting on audit reporting lag and restatements
by Michele D. Meckfessel & Drew Sellers - 50-74 The impact of earnings management on the value relevance of earnings
by Wael Mostafa - 75-89 Factors associated with the size of internal audit functions: evidence from Kuwait
by Meshari O. Alhajri - 90-108 The perceived motivations behind the introduction of the law on external audit in Vietnam
by Phuong Thi Nguyen & Michael Kend
September 2016, Volume 31, Issue 8/9
- 770-803 A finer-grained approach to assessing the “quality” (“quantity” and “richness”) of risk management disclosures
by Jing Jia & Lois Munro & Sherrena Buckby - 804-820 New perspective on the black box of internal auditing and organisational change
by Aviv Kidron & Yuval Ofek & Herztel Cohen - 821-847 Adopting generalized audit software: an Indonesian perspective
by Rindang Widuri & Brendan O’Connell & Prem W.S. Yapa - 848-870 Audit committee roles and responsibilities in two English public sector settings
by Karim Hegazy & Anne Stafford - 871-890 Does government ownership affect corporate governance and corporate disclosure?
by Yaseen Al-Janadi & Rashidah Abdul Rahman & Abdulsamad Alazzani - 891-914 Corporate governance guidelines compliance and firm financial performance
by Erick Rading Outa & Nelson M. Waweru - 915-948 Audit committee and integrated reporting practice: does internal assurance matter?
by Abdifatah Ahmed Haji & Mutalib Anifowose - 949-980 Audit quality indicators: perceptions of junior-level auditors
by Veena L. Brown & Jodi L. Gissel & Daniel Gordon Neely
June 2016, Volume 31, Issue 6/7
- 538-565 Auditor tenure and accounting conservatism: evidence from Greece
by Laura K. Rickett & Anastasia Maggina & Pervaiz Alam - 566-588 The joint impact of management expressed confidence and response timing on auditor professional skepticism in client email inquiries
by Aleksandra B. Zimmerman - 589-628 Corporate governance and information technology in fraud prevention and detection
by Sawsan Saadi Halbouni & Nada Obeid & Abeer Garbou - 629-654 Characteristics of the internal audit and external audit hours: evidence from S. Korea
by Ho-Young Lee & Hyun-Young Park - 655-687 Stakeholders’ interest in sustainability assurance process
by Md Khokan Bepari & Abu Taher Mollik - 688-726 Internal control weakness and accounting conservatism in China
by Xudong Ji & Wei Lu & Wen Qu - 727-747 International standards on auditing in the international financial services centres
by Pran Boolaky & Kamil Omoteso - 748-767 Procurement fraud in the US Department of Defense
by Juanita M. Rendon & Rene G. Rendon
April 2016, Volume 31, Issue 4/5
- 338-361 Measuring annual report narratives disclosure
by Suzan Abed & Basil Al-Najjar & Clare Roberts - 362-386 Independent accountant’s reports: signaling and early-stage venture funding
by Benjamin Patrick Foster & Robert P. Garrett, Jr & Trimbak Shastri - 387-402 SOX 404(b) exemption effects on auditor changes
by Benjamin W. Hoffman & Albert L. Nagy - 403-433 Audit committee – internal audit interaction and moral courage
by Imen Khelil & Khaled Hussainey & Hedi Noubbigh - 434-457 Does good corporate governance enhance accruals quality during financial crises?
by Husam Aldamen & Keith Duncan - 458-491 Auditor choice in Italian non-listed firms
by Gaetano Matonti & Jon Tucker & Aurelio Tommasetti - 492-511 Setting a fox to guard the henhouse? Determinants in elections for presidents of supreme audit institutions
by Markus Seyfried - 512-534 Managing strategic uncertainty
by Mandy M. Cheng & Kerry A. Humphreys
March 2016, Volume 31, Issue 3
- 250-268 Risk governance and performance: a developing country perspective
by Shamsun Nahar & Christine Jubb & Mohammad I Azim - 269-289 Audit committee activity and internal control quality in Egypt
by Hichem Khlif & Khaled Samaha - 290-313 The provision of business advice to SMEs by external accountants
by Peter Carey & George Tanewski - 314-336 Corporate governance mechanisms and cost of debt
by Hafiza Aishah Hashim & Muneer Amrah
February 2016, Volume 31, Issue 2
- 138-155 The effects of announcement of green policies on equity portfolios
by Vikash Ramiah & Thomas Morris & Imad Moosa & Michael Gangemi & Louise Puican - 156-179 Determinants of carbon management strategy adoption
by Somaiya Yunus & Evangeline Elijido-Ten & Subhash Abhayawansa - 180-196 Ethical values in the evaluation of corporate social performance
by Monte Wynder & Kirsty Dunbar - 197-227 Biodiversity and local government: a reporting and accountability perspective
by Meropy Barut & Jean Raar & Mohammad I Azim - 228-248 Conceptualising integrated thinking in practice
by Judy Oliver & Gillian Vesty & Albie Brooks
January 2016, Volume 31, Issue 1
- 5-34 Internal control effectiveness – a clustering approach
by Aapo Länsiluoto & Annukka Jokipii & Tomas Eklund - 35-63 Interactive visual analysis of anomalous accounts payable transactions in SAP enterprise systems
by Kishore Singh & Peter Best - 64-86 Considerations regarding the design of an online collaborative audit system
by Lucian Cristian Eni - 87-110 Designing CA/CM to fit not-for-profit organizations
by Deniz Appelbaum & Stephen Kozlowski & Miklos A. Vasarhelyi & Joel White - 111-132 Auditors’ perceptions of the impact of continuous auditing on the quality of Internet reported financial information in Egypt
by Hala M. G. Amin & Ehab K. A. Mohamed
October 2015, Volume 30, Issue 8/9
- 706-726 Audit research in the wake of SOX
by W Robert Knechel - 727-755 An investigation into the roles, characteristics, expectations and evaluation practices of audit committees
by Nonna Martinov-Bennie & Dominic S.B. Soh & Dale Tweedie - 756-784 The role of audit committee attributes in intellectual capital disclosures
by Abdifatah Ahmed Haji - 785-811 The management audit as a tool to foster corporate governance: an inquiry in Switzerland
by Nathalie Brender & Bledi Yzeiraj & Emmanuel Fragniere - 812-869 An analysis of risk management disclosures: Australian evidence
by Sherrena Buckby & Gerry Gallery & Jiacheng Ma - 870-910 Transparency report disclosure by Australian audit firms and opportunities for research
by Yi Fu & Elizabeth Carson & Roger Simnett - 911-962 Was Andersen’s audit quality lower than its peers?
by Krishna Kumar & Lucy Lim