Managerial Auditing Journal: Volume 31 Issue 8/9

A finer-grained approach to assessing the “quality” (“quantity” and “richness”) of risk management disclosures

Jing Jia, Lois Munro, Sherrena Buckby

This paper aims to examine the “quality” of narrative risk management disclosures (RMD) from a “quantity” and “richness” (width and depth) perspective, utilising a finer-grained…

New perspective on the black box of internal auditing and organisational change

Aviv Kidron, Yuval Ofek, Herztel Cohen

The shift from the traditional audit towards performance audit implies that internal auditors in the public sector function as change agents who underpin the fundamental change…

Adopting generalized audit software: an Indonesian perspective

Rindang Widuri, Brendan O’Connell, Prem W.S. Yapa

This paper aims to identify key factors driving auditors’ adoption of Generalized Audit Software (GAS) in a large developing country, Indonesia, through the lens of the…

Audit committee roles and responsibilities in two English public sector settings

Karim Hegazy, Anne Stafford

This paper aims to conduct a comparative study by examining the Audit Committee (AC) set-up, roles, responsibilities and developments in two distinct English public sector…

Does government ownership affect corporate governance and corporate disclosure?: Evidence from Saudi Arabia

Yaseen Al-Janadi, Rashidah Abdul Rahman, Abdulsamad Alazzani

This paper aims to examine the moderating effect of government ownership (GO) on the association between corporate governance (CG) and voluntary disclosure (VD).

Corporate governance guidelines compliance and firm financial performance: Kenya listed companies

Erick Rading Outa, Nelson M. Waweru

This paper aims to examine the impact of compliance with corporate governance (CG) guidelines during the period 2002-2014 on firm financial performance and firm value of…

Audit committee and integrated reporting practice: does internal assurance matter?

Abdifatah Ahmed Haji, Mutalib Anifowose

This paper aims to examine the role of the audit committee function as an internal assurance provider in the emerging integrated reporting (IR) practice. In particular, the…

Audit quality indicators: perceptions of junior-level auditors

Veena L. Brown, Jodi L. Gissel, Daniel Gordon Neely

In an effort to develop an audit quality (AQ) framework specific to the US audit market, the Public Company Accounting Oversight Board (PCAOB) recently issued a concept release…