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Keywords: Related party transactions
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Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2025) 40 (4): 451–477.
Published: 04 March 2025
...Moataz El-Helaly; Bilal Al-Dah Purpose This paper aims to examine how audit report lags and audit fees increased for firms that engage in related party transactions (RPTs) around the introduction of Auditing Standard No. 18 (AS18). AS18, which was introduced in 2014, requires following a risk...
Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2021) 36 (4): 591–615.
Published: 09 July 2021
...Mohd Mohid Rahmat; Siti Hajar Asmah Ali; Norman Mohd Saleh Purpose This study aims to examine the effect of the auditor-client relationship (ACR) on related party transaction (RPT) types of disclosure, either RPT-efficient or RPT-conflict. This study also examines whether family controlling...
Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2018) 33 (8-9): 779–806.
Published: 30 October 2018
...Moataz El-Helaly Purpose Several studies, especially in Asian economies, have investigated the antecedents, implications and consequences of related-party transactions (RPTs). This paper aims to review this literature to collate, gauge and critically discuss understandings of the relationship...
