Managerial Auditing Journal: Volume 38 Issue 5

The impact of capital-market liberalization on audit reporting and pricing: evidence from a quasi-experiment

Jin Jiang, Xiangyun Lu, Yihan Wu, Hua Zhang

The purpose of this study is to investigate the effects of capital market liberalization on audit reporting and pricing. The authors use the announcement of the Shanghai-Hong Kong…

Auditor – client match: timing of auditor change following mismatch and improvement through the change

Kam-Wah Lai, Patrick W. Leung

This paper aims to first investigate auditor change following mismatch by focusing on the number of times mismatch occurred prior to auditor change and on clients mismatched…

“Tone at the top”: management’s discussion and analysis and audit quality

Kinsun Tam, Qiao Xu, Guy Fernando, Richard A. Schneible

This paper aims to investigate whether the managers’ emphasis on audit in the management’s discussion and analysis (MD&A) section of the 10-K filing, as part of the firm’s “tone…

Do clients’ environmental risks affect audit pricing? Evidence from environmental violations in China

Sheng Yao, Siyu Wei, Lining Chen

Existing studies have shown that all kinds of audit risks greatly affect audit pricing for accounting firms. However, it is still unclear whether environmental risks caused by…

Knowledge sharing via common auditors: evidence from corporate R&D investment

Seunghee Yang, Wonsuk Ha

Despite the importance of research and development (R&D), information on its value is not readily available to managers. This study aims to explore the role of common auditors…

Auditors’ legal liability and client firms’ comparability: evidence from China

Yanghui Liu, Jeff Zeyun Chen, Wuchun Chi, Xiaohai Long

This paper aims to investigate the relation between audit firms’ switch to limited liability partnership (LLP) from limited liability company (LLC) and client firms’ earnings…

Governing anti-corruption and perceived auditor independence

Jihad Al-Okaily

The growing international legal agenda and the fast development of corporate governance rules are now prompting firms to put emphasis on anti-corruption procedures. On the other…