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MAJ – APIRA Special Issue

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Special issue on the practice of risk management

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SEC enforcement releases and audit fees

AbstractPurpose– The purpose of this study is to examine whether firms subject to an SEC enforcement action experience audit fee premiums in subsequent years. Design/methodology/approach– The paper...

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Exploration of skepticism, client-specific experiences, and audit judgments

AbstractPurpose– The purpose of this paper is to examine how levels of trait professional skepticism (i.e. professional skepticism based on personal traits) and different experiences with a specific...

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The current status of greenhouse gas reporting by Chinese companies: A test...

AbstractPurpose– The purpose of this paper is to investigate the factors driving greenhouse gas reporting by Chinese companies. Design/methodology/approach– Content analysis of annual reports and...

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The utilisation of generalized audit software (GAS) by external auditors

AbstractPurpose– Generalized audit software (GAS) is the tool use by auditors to automate various audit tasks. As most accounting transactions are now computerized, auditing of accounting data is also...

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The Association between Earnings Management and Asset Misappropriation

AbstractPurpose - The purpose of this paper is to determine whether earnings management is related to the incidence of fraud and the amount of misappropriated assets. By examining the research...

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Loan Defaults and Hazard Models for Bankruptcy Prediction

AbstractPurpose - Recent bankruptcy research uses hazard models and extensive samples of companies. The large samples used have precluded the inclusion of a variable related to companies' loan default...

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INFORMAL INTERACTIONS BETWEEN AUDIT COMMITTEES AND INTERNAL AUDIT FUNCTIONS:...

AbstractPurpose - This paper recognises the importance of informal processes within corporate governance and complements existing research in this area by investigating factors associated with the...

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Board Composition and Bank Performance in Kuwait: An empirical study

AbstractPurpose - This study examines the relationship between board composition (i.e., non-executive directors, family directors, role duality and board size) and bank performance. The study uses a...

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Corporate Social Responsibility Disclosures over Time: Evidence from Malaysia

AbstractPurpose - The purpose of this study is to examine corporate social responsibility (CSR) disclosures over a period of time when the business environment, particularly the Malaysian environment,...

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Do Big 4 Audit Firms Improve the Value Relevance of Earnings and Equity?

AbstractPurpose - This paper examines the association between audit quality and value relevance of representative accounting measures, such as earnings and book value of...

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Implementation of the continuous auditing system in the ERP-based environment

AbstractPurpose - The purpose of this study is to introduce the continuous auditing system based on continuous monitoring and its implementation methodology, and to present a systematic case study of...

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Auditors’ time pressure: does ethical culture support audit quality?

AbstractPurpose - The purpose of this paper is to address the impact of ethical culture on audit quality under conditions of time budget pressure. The study also tests the relationship between ethical...

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Overvalued equities and audit fees: A research note

AbstractPurpose - The purpose of this research note is to examine the association between overvalued equities and audit fees in the USA. Design/methodology/approach - The paper employs a standard audit...

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Audit Fees during Initial Engagement in Malaysia

AbstractPurpose - The purpose of this study is to investigate whether fees discounting exists in Malaysia and whether such a practice impairs auditor independence. Design/methodology/approach - We...

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Forced Auditor Change, Industry Specialization and Audit Fees

AbstractPurpose - This study explores the effect of industry specialization on the absorption and competitive pricing (or lack thereof) of audits of large Andersen clients (S&P 1500 companies) who...

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‘Big 4 fee premium’ and audit quality. Latest evidence from UK listed companies

AbstractPurpose - Using the most recent observations (2005-2011) from a sample of UK listed companies, this study investigates whether Big 4 audit firms exhibit a ‘fee premium’ and, if this is the...

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Firm Size and the Voluntary Disclosure of Nonfinancial Information by Private...

AbstractPurpose - The specific purpose of our study is to understand how firm size and public/private affiliation (employment status) affect voluntary disclosure decisions concerning quantitatively...

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Competition, corporate governance, ownership structure and risk reporting

AbstractPurpose - This study aims to measure the extent of mandatory and voluntary risk reporting and investigate the impact of competition, corporate governance and ownership structure on risk...

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