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Managerial Auditing Journal

Subject Areas: Accounting
Publisher: Emerald Group Publishing Limited - Emerald Publishing
ISSN: 0268-6902
SJR: 55

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Journal Article

MASs, alliance and performance: an evidence of SOX effects

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

2022 Managerial Auditing Journal

doi:10.1108/maj-05-2021-3164

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 clients. Responding to the requirement, audit firms establish a strategic alliance with consulting companies to...
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Journal Article

Auditee’s payout policies: does audit quality matter?

Hendijani Zadeh, Mohammad

2022 Managerial Auditing Journal

doi:10.1108/maj-03-2021-3048

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).Design/methodology/approachBased on a panel data of US public firms, from 2004 to 2018, and Tobit estimators, this study aims to examine...
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Journal Article

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

Xi, Jianqun; Xiao, He

2022 Managerial Auditing Journal

doi:10.1108/maj-05-2021-3129

This paper aims to examine the relationship among corporate environmental disclosure (CED), earnings management (EM) practices and accounting conservatism in Chinese listed firms and determine how internal corporate governance (CG) mechanisms moderate these...
Available

Journal Article

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

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

2022 Managerial Auditing Journal

doi:10.1108/maj-11-2020-2917

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 to clients headquartered in states with higher legal risk in terms of probability of being sued, expected size of...

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