Managerial Auditing Journal: Volume 36 Issue 6

Audit committee characteristics and bank performance: evidence from India

Neeraj Gupta, Jitendra Mahakud

This study aims to investigate the impact of various audit committee (AC) characteristics on the performance of Indian commercial banks. Additionally, it also analyses the…

An examination of a pragmatic approach to minimizing underreporting of time

Naomy Palamanga Thiombiano, Ifeoma Udeh

This paper aims to propose and examine a pragmatic approach to minimizing auditors’ underreporting of time. Specifically, the study examines the effects of time budget pressure…

Effects of digitalisation of organisations on internal audit activities and practices

Nathanaël Betti, Gerrit Sarens, Ingrid Poncin

This paper aims to investigate how the internal audit function (IAF) modifies its activities and practices in relation to the digitalisation the organisation. This paper…

Close auditor-client relationships: adverse effects and the potential mitigating role of partner rotation

Qiliang Liu, Lei Zhao, Li Tian, Jian Xie

This paper aims to investigate whether close auditor-client relationships affect audit quality over the tenure of the audit partner and the potential role of partner rotation in…