Managerial Auditing Journal: Volume 21 Issue 1

The implications of merger for market share, audit pricing and non‐audit fee income: The case of PricewaterhouseCoopers

C.K.M. Pong, S. Burnett

Concern has been raised over the impact of the PricewaterhouseCoopers merger on the competitiveness of the market for audit services. This paper aims to examine the market share…

An institutional perspective of the Sarbanes‐Oxley Act

Richard L. Baker, William E. Bealing, Donald A. Nelson, A. Blair Staley

In the light of recent financial scandals, such as Enron, Global Crossing and WorldCom, the purpose of this paper is to use an institutional theory perspective to examine the…

Are the audit committee reports disclosing enough after the Sarbanes‐Oxley Act?: A study of NYSE companies

Ganesh M. Pandit, Vijaya Subrahmanyam, Grace M. Conway

The purpose of the current study is to examine audit committee reports of a sample of companies listed on the NYSE to determine the extent to which these reports contain voluntary…

Peer review effectiveness: An analysis of potential loopholes within the USA Peer Review Program

Joshua Russell, Jack Armitage

To assess peer review effectiveness by identifying potential loopholes that could lead to Type II errors, that is, loopholes that would allow reviewed firms to pass their peer…

Internal auditors' perception about their role in risk management: A comparison between US and Belgian companies

Gerrit Sarens, Ignace De Beelde

The purpose of this paper is to describe and compare in a qualitative way how internal auditors perceive their current role in risk management within US and Belgian companies.

The use of internal audit by Australian companies

Jenny Goodwin‐Stewart, Pamela Kent

The purpose of this study is to explore the voluntary use of internal audit by Australian publicly listed companies and to identify factors that lead listed companies to have an…

Accounting professionalism – a cultural perspective of developing countries

Saeed Askary

The purpose of this study is to examine the effects of culture on accounting professionalism in 12 developing countries by applying Gray's 1988 model and Hofstede 1980 cultural…

Special issue on Competitiveness of the audit services market

Announcement

Editorial

Philomena Leung, Barry J. Cooper