Managerial Auditing Journal: Volume 27 Issue 7

Corporate governance and accounting enforcement actions in Italy

Giulia Romano, Andrea Guerrini

The purpose of this study is to examine whether there is a relation between corporate governance and the publication of corporate accounts that fail to comply with legal and…

Determinants of internal governance quality: evidence from Sweden

Peter Franck, Stefan Sundgren

The purpose of this paper is to assess whether ownership concentration, leverage and demand for equity financing is associated with internal corporate governance quality. The…

Was Dodd‐Frank justified in granting internal control audit exemption to small firms?

R. Mithu Dey, Mary W. Sullivan

The purpose of this paper is to estimate the cost of the internal control audit for small firms and assess whether the costs are scalable or, alternatively, whether they are…

Past control risk and current audit fees

Thomas G. Calderon, Li Wang, Thomas Klenotic

The authors posit that audit fees are driven by historical risk factors and risk encountered in the current period. The purpose of this paper is to focus on historical risk by…