Managerial Auditing Journal: Volume 35 Issue 1

Development of a risk disclosure index and its application in an Indian context

MV Shivaani, P.K. Jain, Surendra S. Yadav

This paper aims to gauge the quality of risk disclosure in 3,872 annual reports of Indian corporates, using a risk disclosure index (RDI) developed to capture both quality and…

Annual report readability subsequent to going-concern opinions

Brett S. Kawada, Jeff Jundong Wang

This study aims to examine a firm’s disclosure properties subsequent to receiving a going-concern opinion.

Does environmental disclosure have an auditing effect?

Sheng Yao, Lingling Pan, Zhipeng Zhang

The purpose of this paper is to investigate whether firms with high environmental disclosure have a low possibility of non-standard audit opinions and audit fees and whether this…

Audit committee gender diversity and financial reporting: evidence from restatements

Javad Oradi, Javad Izadi

The purpose of this paper is to investigate the association between gender diversity on the audit committees and the incidence of financial restatements.

An exploration of the choice to comply voluntarily with SOX section 404(b)

Alan Blankley, David Hurtt, Jason MacGregor

Central to the Sarbanes–Oxley Act was a requirement that every company have an audit of its internal control over financial reporting. However, there were concerns that this…

An empirical analysis of audit pricing and auditor selection: evidence from India

Arnab Bhattacharya, Pradip Banerjee

This paper aims to examine various factors affecting the pricing of audit services and the selection of auditors in the Indian audit market. This paper also aims to investigate…

Auditing and credit granting to SMEs: an integrative perceptual model

Estefanía Palazuelos, Ángel Herrero Crespo, Javier Montoya del Corte

The purpose of this study is to develop an integrative model of credit granting to small- and medium-size enterprises (SMEs) incorporating the loan officers’ perceptual factors…