Managerial Auditing Journal: Volume 30 Issue 6/7

The growth of the internal audit profession is more than just numbers: Fact or fiction? Evidence from South Africa

Philna Coetzee, Houdini Fourie, Pricilla A Burnaby

The purpose of this paper is to investigate whether the internal audit quality was maintained in relation to the rapid growth in Institute of Internal Auditors (IIA) membership in…

Influence of audit committees on internal audit conformance with internal audit standards

Abdulaziz Alzeban

This study aims to provide empirical evidence of the association between audit committee characteristics and internal audit conformance with the International Standards for the…

The perceived scope of internal audit function in Libyan public enterprises

Wahid Omar Abuazza, Dessalegn Getie Mihret, Kieran James, Peter Best

– The aim of this exploratory study is to examine the perceptions of stakeholders regarding the scope of internal audit (IA) work in Libyan state-owned enterprises.

An investigation of the control role and effectiveness of independent non-executive directors in Malaysian public listed companies

Hairul Azlan Annuar, Hafiz Majdi Abdul Rashid

The purpose of this study is to ascertain the control role of independent non-executive directors (INEDs) in Malaysian public listed companies (PLCs), as prescribed in the…

Stock market reaction to auditor opinions – Italian evidence

Giuseppe Ianniello, Giuseppe Galloppo

The purpose of this paper is to examine investor reactions to auditor opinions containing qualifications or an emphasis of matter paragraph related to going concern uncertainty or…

A cross-sectional examination of non-Big 4 firms’ reliability

Reginald Wilson

The purpose of this study is to examine the impact of service-related independence impairments on perceptions of local and regional non-Big 4 Firms’ financial reporting…

Capital verification and auditor liability: evidence from China

Yingfa Lu, Falconer Mitchell, Chris Pong

This paper aims to examine the different perspectives of auditors and non-auditors on this question, along with the rationale and impact of these differences. Chinese company law…

External auditing and accountability in the Tanzanian local government authorities

Siasa Issa Mzenzi, Abeid Francis Gaspar

– The purpose of this paper is to explore the contribution of external auditing to accountability in the Tanzanian local government authorities (LGAs).