Managerial Auditing Journal: Volume 25 Issue 4

The association between corporate governance guidelines and risk management and internal control practices: Evidence from a comparative study

Gerrit Sarens, Joe Christopher

The purpose of this paper is to investigate whether the weaker focus on risk management and internal control within the Belgian corporate governance guidelines is associated with…

Internal audit and audit fees: further evidence

Harjinder Singh, Rick Newby

The paper aims to examine the direction of the relationship between a firm's internal audit function and its external audit fees, extending a previous study by Goodwin‐Stewart and…

Internal audit independence and objectivity: emerging research opportunities

Jenny Stewart, Nava Subramaniam

The purpose of this paper is to provide a review of the recent literature on internal audit independence and objectivity and discuss opportunities for future research. The topics…

The effect of client industry structure on client preference for privacy and auditor concentration

R. Mithu Dey

The purpose of this paper is to examine the effect of a client's potentially conflicting needs for privacy and industry expertise on auditor concentration.

Effects of ethical context on conflict and commitment among Chinese accountants

William E. Shafer, Zhihong Wang

The purpose of this paper is to addresses the impact of organizational ethical context (ethical climate and ethical culture) and Machiavellianism on organizational‐professional…

Journal of Financial Reporting & Accounting