Managerial Auditing Journal: Volume 28 Issue 9

Internal audit function, board quality and financial reporting quality: evidence from Malaysia

Shireenjit K. Johl, Satirenjit Kaur Johl, Nava Subramaniam, Barry Cooper

The purpose of this paper is to test the impact of the internal audit function (IAF), an increasingly common internal governance mechanism, on a firm's financial reporting…

Effect of guanxi and ethical orientations on Chinese auditors' ethical reasoning

Mingzhi Liu

The purpose of this study is to investigate the effect of Chinese auditors' personal values (guanxi and ethical orientations) on their ethical reasoning (ethical judgments and…

Competition, corporate governance, ownership structure and risk reporting

Ekramy Said Mokhtar, Howard Mellett

This study aims to measure the extent of mandatory and voluntary risk reporting and investigate the impact of competition, corporate governance and ownership structure on risk…

Firm size and the voluntary disclosure of nonfinancial information by private versus public firm managers

Khondkar E. Karim, Robert Pinsker, Ashok Robin

The specific purpose of this study is to understand how firm size and public/private affiliation (employment status) affect voluntary disclosure decisions concerning…