Managerial Auditing Journal: Volume 35 Issue 8

The effect of religiosity–morality interaction on auditor independence in Egypt

Diana Mostafa, Mostaq Hussain, Ehab K.A. Mohamed

This paper aims to examine the effect of religiosity on the degree of auditor independence given the significance of symbolic gestures constructed by client economic conditions in…

Whistleblowing by auditors: the role of professional commitment and independence commitment

Tuan Mastiniwati Tuan Mansor, Akmalia Mohamad Ariff, Hafiza Aishah Hashim

Despite various regulatory frameworks to combat unethical conduct, fraud and corruption remain alarmingly high. While whistleblowing is an important mechanism to identify and…

CEO characteristics and bank performance: evidence from India

Neeraj Gupta, Jitendra Mahakud

The purpose of this study is to examine the impact of chief executive officer (CEO) personal characteristics on the performance of Indian commercial banks. Additionally, it also…

Consequences of the implementation of expanded audit reports with key audit matters (KAMs) on audit quality

Weerapong Kitiwong, Naruanard Sarapaivanich

This paper aims to ask whether the implementation of the expanded auditor’s report, which included a requirement to disclose key audit matters (KAMs) in Thailand since 2016, has…

Ownership structure and auditor selection

Curtis M. Hall, Benjamin W. Hoffman, Zenghui Liu

This paper aims to investigate the effect that ownership structure (public vs private) has on the demand for high-quality auditors, specifically in the US banking industry.

Determinants and consequences of internal audit functions within colleges and universities

Steven DeSimone, Kevin Rich

The purpose of this paper is to identify factors associated with the presence and use of internal audit functions (IAFs) at US colleges and universities, as well as their…

Can internal audit functions improve firm operational efficiency? Evidence from China

Ying Chen, Bin Lin, Lizhen Lu, Gaoguang Zhou

The purpose of this study is to examine the effects of internal audit function (IAF) quality on the operational efficiency of Chinese firms.

Auditors’ judgment subordination and the theory of planned behavior

Dominic Cyr, Sylvie Héroux, Richard Fontaine

The purpose of this paper is to examine circumstances under which auditors subordinate their judgment. More specifically, the authors investigate factors associated with auditors’…