Managerial Auditing Journal: Volume 30 Issue 4/5

The impact of the global financial crisis on audit and non-audit fees: Evidence from Sweden

Irina Alexeyeva, Tobias Svanström

The paper aims to investigate audit and non-audit fees during the global financial crisis (GFC) in an environment that is relatively sparsely regulated with regard to the…

Corporate governance, the GFC and independent directors

Belinda Rachael Williams, Simone Bingham, Sonia Shimeld

The purpose of this study is to understand how board composition and independent non-executive director (INED) disclosures have changed in light of the global financial crisis…

Examining the influence of corporate governance on intellectual capital efficiency: Evidence from top service firms in Australia

Ranjith Appuhami, Mohammed Bhuyan

– The purpose of this paper is to examine the influence of corporate governance on intellectual capital (IC) in top service firms in Australia.

Measuring the quality of the “comply or explain” approach: Evidence from the implementation of the Greek corporate governance code

Michail Nerantzidis

This paper provides evidence regarding the efficacy of the “comply or explain” approach in Greece and has three objectives: to improve our knowledge of the concept of this…

Do IT audits satisfy senior manager expectations?: A qualitative study based on Italian banks

Giuseppe D'Onza, Rita Lamboglia, Roberto Verona

This paper aims to analyse the relationship between the senior management and the information technology (IT) auditing undertaken in Italian banks, focusing specifically on the…

The effectiveness of fraud detection instruments in not-for-profit organizations

Tyge-F. Kummer, Kishore Singh, Peter Best

The purpose of this study is to investigate the effectiveness of fraud detection instruments in not-for-profit (NFP) organizations. Not-for-profit organizations rely on trust and…

Characteristics of statutory internal auditors and operating efficiency

Moon-Kyung Cho, Ho-Young Lee, Hyun-Young Park

– The purpose of this paper is to examine the effect of the characteristics of statutory internal auditors on operating efficiency.

Did Japanese-SOX have an impact on earnings management and earnings quality?

Masumi Nakashima, David A. Ziebart

– The purpose of this paper is to investigate whether Japanese Sarbanes – Oxley Act (J-SOX) impacted earnings management and earnings quality of public firms in Japan.