Managerial Auditing Journal: Volume 38 Issue 2

Audit fee premium for national and local level of industry expertise in Italy

Tatiana Mazza, Stefano Azzali, Andrey Simonov

This study aims to examine whether national industry expertise in Italy is more dominant than local expertise. Prior studies from Australia, USA and UK show that audit fees for…

Audit team equality and audit quality threatening behaviour

Alice Annelin

This paper aims to examine the association between audit quality threatening behaviour (AQTB) and three team equality dimensions: deindividuation, social identity and gender…

Audit fees, audit report lag and abnormal tone: evidence from China

Zhong-Lu Teng, Jin Han

This study aims to provide evidence on the association between abnormal tone and audit fees, as well as between abnormal tone and audit report lag.

Do socially responsible audit firms provide higher audit quality? An investigation of corporate social responsibility activity in audit firms

Hanwen Chen, Siyi Liu, Xin Liu, Jiani Wang

The paper aims to examine the corporate social responsibility (CSR) activity of audit firms.