Managerial Auditing Journal: Volume 32 Issue 1

Does regulator designation of auditors improve independence?: The moderating effects of litigation risk

Fengchun Tang, Lijun Ruan, Ling Yang

The practice of management having control over auditor appointment and compensation is believed to be a fundamental cause for the lack of auditor independence. While researchers…

The impact of Big 4 consulting on audit reporting lag and restatements

Michele D. Meckfessel, Drew Sellers

This paper responds to concerns raised by the Securities and Exchange Commission (SEC), Public Company Accounting Oversight Board (PCAOB) and scholars over the rapid growth of Big…

The impact of earnings management on the value relevance of earnings: Empirical evidence from Egypt

Wael Mostafa

This paper aims to examine the association between earnings management and the value relevance of earnings (the latter is operationalized by earnings response coefficient)…

Factors associated with the size of internal audit functions: evidence from Kuwait

Meshari O. Alhajri

This study aims to examine whether the size of internal audit functions (IAFs) is significantly related to factors documented by related prior auditing research, namely, diffusion…

The perceived motivations behind the introduction of the law on external audit in Vietnam

Phuong Thi Nguyen, Michael Kend

Over the past 20 years, external auditing activities and practices in Vietnam have developed quickly. An important milestone is the first Law on External Audit No. 67/2011/QH12…