Managerial Auditing Journal: Volume 32 Issue 6

Auditor gender, experience and reporting in nonprofit organizations

Anne-Mie Reheul, Tom Van Caneghem, Machteld Van den Bogaerd, Sandra Verbruggen

The purpose of this study is to investigate the association between individual auditor characteristics (gender, experience and sector expertise) and audit opinions in Belgian…

An analysis of sustainability report assurance statements: Evidence from Italian listed companies

Adriana Rossi, Lara Tarquinio

This paper aims to achieve the following objectives. First, through a longitudinal study, the authors explore the trend of voluntary external assurance of sustainability reports…

The effect of audit committee characteristics on compliance with IFRS for related party disclosures: Evidence from South Africa

Yosra Mnif Sellami, Hela Borgi Fendri

The purpose of this paper is to examine the effect of audit committee (AC) characteristics (size, independence, the number of meetings and expertise) on compliance with…

Gender in accounting research: a review

Hichem Khlif, Imen Achek

This paper aims to review studies dealing with gender issues in accounting literature over the period of 1994-2016.