Managerial Auditing Journal: Volume 33 Issue 3

Lead engagement partner workload, partner-client tenure and audit reporting lag: Evidence from Malaysia

Wan Nordin Wan Hussin, Hasan Mohamad Bamahros, Siti Norwahida Shukeri

Motivated by a recent call from DeFond and Zhang (2014) for auditing scholars to use “a richer set of audit firm, auditor office, and individual auditor characteristics to capture…

Does external auditing combat corruption? Evidence from private firms

Omar Farooq, Nermeen F. Shehata

This paper aims to document whether firms with audited financial statements pay lower bribes to get contracts than firms without audited financial statements. In other words, this…

Factors affecting the voluntary use of internal audit: evidence from the UK

Hazem Ramadan Ismael, Clare Roberts

This study aims to identify the factors that lead non-financial companies listed in the UK to use an internal audit function (IAF) as a monitoring mechanism. Although the use of…

Effects of reporting relationship and type of internal control deficiency on internal auditors’ internal control evaluations

Audrey Gramling, Arnold Schneider

This paper aims to explore whether an internal auditor’s evaluation of internal control deficiencies are influenced by the party with primary influence over the internal audit…