Managerial Auditing Journal: Volume 37 Issue 5

MASs, alliance and performance: an evidence of SOX effects

Yahn-Shir Chen, Enny Susilowati Mardjono, Yi-Fang Yang

To maintain auditor independence, Section 201 of the Sarbanes–Oxley Act of 2002 (SOX) imposes restrictions on audit firms in rendering management advisory services (MASs) to audit…

Auditee’s payout policies: does audit quality matter?

Mohammad Hendijani Zadeh

This study aims to explore whether an auditee’s audit quality influences its payout policies (i.e. each form of dividend payouts and stock repurchase payouts).

Relation among corporate environmental disclosure, earnings management and accounting conservatism: evidence from Chinese listed firms

Jianqun Xi, He Xiao

This paper aims to examine the relationship among corporate environmental disclosure (CED), earnings management (EM) practices and accounting conservatism in Chinese listed firms…

Judicial hellholes and other differential characteristics: is state-level legal risk reflected in audit fee pricing?

James C. Hansen, Susan M. Murray, Sang Hyun Park, Nari Shin

This study aims to examine the effect of state-level legal risk on audit fee pricing in the USA. This study hypothesizes that auditors are more likely to charge higher audit fees…