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Effective use of qualitative materiality factors: evidence from Spain

Corte, Javier Montoya del; García, Francisco Javier … - In: Managerial Auditing Journal 25 (2010) June, pp. 458-483

Purpose – The purpose of this paper is to provide evidence concerning the effective use of qualitative materiality factors (QMF) included in the new ISA 450, and its potential consequences from the perspective of Spanish independent auditors and preparers of financial statements....

Persistent link: https://www.econbiz.de/10009319226

Do audit tenure and firm size contribute to audit quality?: Empirical evidence from Jordan

Al-Thuneibat, Ali Abedalqader; Issa, Ream Tawfiq Ibrahim Al - In: Managerial Auditing Journal 26 (2011) May, pp. 317-334

Purpose – The purpose of this paper is to analyze the effect of the length of the audit firm-client relationship and the size of the audit firm on audit quality in Jordan. Design/methodology/approach – To test their hypotheses, the authors use the quadratic form approach, similar to Chi and...

Persistent link: https://www.econbiz.de/10009320922

Client-specific litigation risk and audit quality differentiation

Sun, Jerry; Liu, Guoping - In: Managerial Auditing Journal 26 (2011) May, pp. 300-316

Purpose – The purpose of this paper is to examine whether client-specific litigation risk affects the audit quality differentiation between Big N and non-Big N auditors. Specifically, the authors examine whether higher quality audits of Big N auditors relative to non-Big auditors is more...

Persistent link: https://www.econbiz.de/10009320933

Usage of Internal Auditing Standards and internal auditing activities in South Africa and all respondents

Marais, Marinda; Burnaby, Priscilla A.; Hass, Susan; … - In: Managerial Auditing Journal 24 (2009) October, pp. 883-898

Purpose – The purpose of this paper is to compare the responses of South African respondents with all Common Body of Knowledge (CBOK) 2006 respondents in the areas of compliance with the Institute of Internal Auditors' (IIA) International Standards for the Professional Practice of Internal...

Persistent link: https://www.econbiz.de/10009350116

The impact of audit quality on earnings predictability

Hussainey, Khaled - In: Managerial Auditing Journal 24 (2009) May, pp. 340-351

Purpose – The purpose of this paper is to examine the impact of audit quality, measured by financial statements audited by the big four accounting firms, on the investors' ability to predict future earnings for profitable and unprofitable firms. Design/methodology/approach – The paper uses...

Persistent link: https://www.econbiz.de/10009350118

A summary of the global Common Body of Knowledge 2006 (CBOK) study in internal auditing

Burnaby, Priscilla; Hass, Susan - In: Managerial Auditing Journal 24 (2009) October, pp. 813-834

Purpose – The 2006 global Common Body of Knowledge (CBOK) study is part of an ongoing research program designed to document how internal auditing is practiced. The purpose of this paper is to summarize responses to three global surveys of internal auditors. Design/methodology/approach –...

Persistent link: https://www.econbiz.de/10009350129

Usage of Internal Auditing Standards by companies in the United States and select European countries

Burnaby, Priscilla; Abdolmohammadi, Mohammad; Hass, Susan; … - In: Managerial Auditing Journal 24 (2009) October, pp. 835-860

IIA. This paper shows the differences among Belgium, Italy, The Netherlands, the UK and Ireland, and the USA with respect … are summarized in the Common Body of Knowledge 2006 database. These results are compared among Belgium, Italy, The … Netherlands, the UK and Ireland, and the USA. Findings – This paper shows the differences among Belgium, Italy, The Netherlands …

Persistent link: https://www.econbiz.de/10009350136

Internal audit – an Asia-Pacific profile and the level of compliance with Internal Auditing Standards

Leung, Philomena; Cooper, Barry J. - In: Managerial Auditing Journal 24 (2009) October, pp. 861-882

Purpose – The purpose of this paper is to provide an overview of the profile of internal audit in five Asia-Pacific countries and investigate the usage and compliance with the Institute of Internal Auditors (IIA) International Standards for the Professional Practices of Internal Auditing...

Persistent link: https://www.econbiz.de/10009350145

An empirical investigation of the use of ISA 520 “analytical procedures” among Big 4 versus non-Big 4 audit firms in Egypt

Samaha, Khaled; Hegazy, Mohamed - In: Managerial Auditing Journal 25 (2010) November, pp. 882-911

Purpose – This study aims to examine the International Standards on Auditing (ISA) number 520 relating to analytical procedures (APs) and adapt relevant aspects of prior studies on APs to the Egyptian audit context. The study investigates the extent of use of APs in Egypt during the three main...

Persistent link: https://www.econbiz.de/10009350146

Impact of the Sarbanes-Oxley Act upon management: a behavioural discussion

Linsley, Colin; Linsley, Christine - In: Managerial Auditing Journal 23 (2008) May, pp. 313-327

Purpose – The purpose of this paper is to demonstrate the value of behavioural psychology when considering the effects of legislation on senior management behaviour. Use is made of the Sarbanes-Oxley Act of 2002 and the corporate failures that led to its passage. Design/methodology/approach...

Persistent link: https://www.econbiz.de/10009367121