Managerial Auditing Journal: Volume 22 Issue 7

Quality assurance review programs of auditing firms: an international perspective

Yass A. Alkafaji

Quality assurance review programs are created to provide assurances to the public that all accountants maintain a high level of competence in public practice. However, not all…

Audit costs, material weaknesses under SOX Section 404

Benjamin P. Foster, William Ornstein, Trimbak Shastri

Section 404 of the Sarbanes‐Oxley Act (SOX) of 2002 required companies to report on the effectiveness of their internal controls over financial reporting. Auditors also must…

Transparent financial disclosure and SFAS No. 142

Suzanne Sevin, Richard Schroeder, Sak Bhamornsiri

This paper seeks to examine whether companies are providing transparent financial disclosures in compiling with the provisions of SFAS No. 142, “Goodwill and Other Intangible…

Earnings management and the audit opinion: evidence from Malaysia

Shireenjit Johl, Christine A. Jubb, Keith A. Houghton

This study aims to examine auditor reporting behaviour in the presence of aggressive earnings management (EM) in the context of the Asian Economic Crisis as it affected Malaysia…

CEO duality, audit committee effectiveness and audit risks: A study of the Malaysian market

Mark A. Bliss, Balachandran Muniandy, Abdul Majid

The purpose of this study is to examine the relationship between a firm's internal corporate governance characteristics and audit fees, and whether the external auditor perceives…

Money laundering and the risk of diminishing returns

John Davies

Concern about money laundering and the financing of terrorism has become one of the major preoccupations of governments and financial sector regulators around the world. This…

Special issue on Case study research in accounting, auditing, and business

Special issue on The future of the external audit function