Managerial Auditing Journal: Volume 28 Issue 3

A meta‐analysis of the determinants of modified audit opinion decisions

Ahsan Habib

The purpose of this paper is to provide a meta‐analysis of the effect of: auditor and audit‐related variables; and firm‐specific variables on auditors' propensity to issue…

Ethical climate, goal interdependence, and commitment among Asian auditors

William E. Shafer, Margaret C.C. Poon, Dean Tjosvold

The aim of this study is to examine the relations among organizational ethical climate, goal interdependence (cooperative vs competitive goals), and organizational and…

Do auditors perceive that there exists earnings management in goodwill accounting under IFRS?: Finnish evidence

Kati Pajunen, Jani Saastamoinen

The purpose of this paper is to explore auditors' perceptions of goodwill accounting under international financial reporting standards (IFRS). More specifically, the authors…

A study of voluntary disclosure of listed Chinese firms – a stakeholder perspective

Wen Qu, Philomena Leung, Barry Cooper

The aim of this paper is to investigate stakeholder power changes and their impact on firms' disclosure decisions in the Chinese stock market. Using legitimacy theory and…