Managerial Auditing Journal: Volume 36 Issue 3

How do the current auditing standards fit the emergent use of blockchain?

Marion Pauline Gauthier, Nathalie Brender

Blockchain is expected to impact reporting and auditing processes. Indeed, the increasing use of blockchain could affect the nature and extent of information available to auditors…

Do key audit matters (KAMs) matter? Auditors’ perceptions of KAMs and audit quality in Finland

Antti Rautiainen, Jani Saastamoinen, Kati Pajunen

Key audit matters (KAMs) in International Standard for Auditing, 701 seek to enhance the value of the auditor’s report by increasing the transparency of how the audit was…

Auditors’ response to corporate fraud: evidence from audit fees and auditor turnover

Eugenia Yujin Lee, Wonsuk Ha

This study aims to examine how auditors respond to the revelation of clients’ corporate fraud.

The perceived impact of the KAM reforms on audit reports, audit quality and auditor work practices: stakeholders’ perspectives

Lan Anh Nguyen, Michael Kend

The purpose of this study is to understand how the new reforms related to key audit matters (KAM) disclosures in Australia may have impacted audit quality by eliciting the…

Auditor ethics: do experience and gender influence auditors’ moral awareness?

Nieves Carrera, Berend Van Der Kolk

The purpose of this paper is to examine how experience and gender relate to the auditors’ moral awareness.

Female CEO succession and audit fees: evidence from China

Ammar Ali Gull, Muhammad Atif, Ayman Issa, Muhammad Usman, Muhammad Abubakkar Siddique

This paper aims to examine whether CEO succession with gender change (male to female) affects audit fees in the Chinese setting. In addition, this study examines whether the…