Managerial Auditing Journal: Volume 38 Issue 6

The desire of prestigious audit committee chairs: what are the benefits for financial reporting quality?

Géraldine Broye, Pauline Johannes

This study aims to examine how the prestige of audit committee (AC) chairpersons influences earnings management.

Office level contagion: impact of a non-timely filing by a major busy season client

Justyna Skomra, R. Drew Sellers, Piotr Antoni Skomra

This study aims to investigate the busy season contagion effects on other clients of the Big 4 auditor’s local office associated with the non-timely (NT) filing(s) by large…

Does explanatory language convey the auditor’s perceived audit risk? A study using a novel big data analysis metric

Seung Uk Choi, Hyung Jong Na, Kun Chang Lee

The purpose of this study is to examine the relationship between explanatory language, audit fees and audit hours to demonstrate that auditors use explanatory language in audit…

The objectivity of accounting professionals based in India

Cristina Bailey, Richard G. Brody, Gaurav Gupta, Jonathan Nash

This study aims to examine the objectivity of accounting professionals based in India.

Self-efficacy, remote audit proficiency, effort, and performance in the COVID-19 crisis: an auditor’s perspective

Saeed Rabea Baatwah, Ali Ali Al-Ansi, Ehsan Saleh Almoataz, Zalailah Salleh

The COVID-19 pandemic has introduced new challenges for auditors to provide high-quality audits. These challenges pose interesting questions about the ability of auditors to…

Does mandatory CSR disclosure affect audit efficiency? Evidence from China

Yonghai Wang, Jiawei Wang

This study aims to examine the causal relationship between mandatory CSR disclosure and financial audit efficiency.

Implications of directors’ education for audit fees: does the audit committee matter?

Sara Saggese, Fabrizia Sarto, Rosaria Romano, Riccardo Viganò

Building upon multiple theories (i.e. agency, signalling and human capital), this paper aims to explore the effects of directors’ education on audit fees and to assess the…

Board informal hierarchy and audit quality: evidence from China

Yi Zhang, Yang Wang, Jiaxin Liao

Improving audit quality is an important research area of managerial accounting. This study focuses on the informal institutions within organizations and their impact on audit…

The joint effects of partner rotation and allocation of audit hours on audit quality

Minjung Kang, Sangil Kim, Ho-Young Lee

This study aims to examine the effects of allocation of audit hours to year-round audits and audit partners on audit quality when a new partner is appointed.