Managerial Auditing Journal: Volume 23 Issue 4

Impact of the Sarbanes‐Oxley Act upon management: a behavioural discussion

Colin Linsley, Christine Linsley

The purpose of this paper is to demonstrate the value of behavioural psychology when considering the effects of legislation on senior management behaviour. Use is made of the…

Psychological bonds and their impact on behavioral loyalty in auditor‐client relationships

Sven Kuenzel, Ewa Krolikowska

The purpose of this paper is to examine the effect of the psychological bond on behavioral loyalty (word‐of‐mouth, continuance and non‐audit services) to audit firms providing…

Novice and expert judgment in the presence of going concern uncertainty: The influence of heuristic biases and other relevant factors

Asokan Anandarajan, Gary Kleinman, Dan Palmon

Prior literature provides clear evidence that the judgments of experts differ from those of non‐experts. For example, Smith and Kida concluded that the extent of common biases…

Earnings management in China: an exploratory study

Carlos Noronha, Yun Zeng, Gerald Vinten

In recent years, China has been making progress in internationalizing its financial reporting system. However, it is believed that earnings management from legitimate accounting…

The impact of government and foreign affiliate influence on corporate social reporting: The case of Malaysia

Azlan Amran, S. Susela Devi

This paper seeks to investigate the influence of government and foreign affiliates, particularly; multinational companies on corporate social reporting (CSR) development in an…

Budgetary fairness and governmental program heads' turnover intention

A. Blair Staley, Nace R. Magner

Empirical evidence from governmental budgeting and related organizational decision‐making contexts suggests that program heads will be less likely to leave their governmental unit…