Managerial Auditing Journal: Volume 35 Issue 6

Military reform, militarily-connected firms and auditor choice

Iman Harymawan

One of the strongest connections in politics in developing countries is through military links. This study aims to examine the auditor choice preference of the…

Affiliation of local audit firms with Big4 auditors and capital structure: evidence from Indonesia

Heny Kurniawati, Philippe Van Cauwenberge, Heidi Vander Bauwhede

This paper aims to investigate whether the choice for a Big4-affiliated local audit firm affects the capital structure of listed companies in Indonesia, a fast-growing emerging…

Salary perception and career prospects in audit firms

Ahmad Hammami, Rucsandra Moldovan, Elisabeth Peltier

This paper aims to examine the role that auditor’s salary perception has on audit quality and delay. The findings contribute to a greater understanding of the audit employee-level…

The association between voluntary disclosure in audit committee reports and banks’ earnings management

Najib Sahyoun, Michel Magnan

This paper aims to examine the relation between voluntary disclosure (VD) in audit committee reports and banks’ earnings management. It investigates whether such disclosure…

Financial market consequences of early adoption of international standards on auditing: international evidence

Ibrahim Khalifa Elmghaamez, Ali Meftah Gerged, Collins G. Ntim

This paper aims to investigate the effects of the early adoption of International Standards on Auditing (ISAs) on Financial Market Indicators (FMIs) from a diffusion of innovation…