Managerial Auditing Journal

1986 - 2024

Current editor(s): Professor Jie Zhou

From Emerald Group Publishing Limited
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Volume 39, issue 7, 2024

How hours allocated to year-round auditing procedures affect audit quality pp. 731-752

Sangil Kim, Minjung Kang, Ho-Young Lee and Vivek Mande

Common auditor, knowledge transfer and audit quality: international evidence pp. 753-778

Siwen Fu and Jeong Bon Kim

The impact of auditors creating flowcharts on auditors’ understanding of the flow of transactions and internal control evaluation pp. 779-798

Rebecca R. Perols and Johan L. Perols

How does audit digitalization stimulate corporate green innovation? The mediating role of R&D investment pp. 799-820

Zenglian Zhang and Wen Shi

Clarifying the decision-making mystery: drivers of professional skepticism, ego depletion and overconfidence in independent auditors’ quality of judgment pp. 821-842

Hani Shirowzhan and Hossein Fakhari

Volume 39, issue 6, 2024

Ambiguity in international financial reporting standards (IFRS) and its impact on judgments of auditors pp. 587-602

Parmod Chand, Philomena Leung, Nonna Martinov-Bennie and Peter Carey

CEO inside debt and industry specialist auditor pp. 603-623

Hyeesoo (Sally) Chung, Jong-Yu Paula Hao and Jinyoung Wynn

The impact of remote auditing on audit quality: the moderating role of technology readiness pp. 624-647

Ruba Taleb Alma’aitah, Krayyem Al-Hajaya, Nedal Sawan and Abdulaziz Alzeban

Product market competition and audit fees: new evidence pp. 648-667

Hanyong Chung and Jae B. Kim

Does the adoption of artificial intelligence by audit firms and their clients affect audit quality and efficiency? Evidence from China pp. 668-699

Md Jahidur Rahman, Hongtao Zhu and Li Yue

Digital age imperatives and firm internal control quality: evidence from CEOs personal trait and type of state-owned enterprises pp. 700-727

Umer Sahil Maqsood, Shihao Wang and R.M. Ammar Zahid

Volume 39, issue 5, 2024

Hometown religiosity and financial reporting quality: evidence from chairpersons pp. 443-476

Emrah Arioglu, Metin Borak and Murat Ocak

Mandatory audit partner rotation and stock price crash risk: causal evidence from a natural experiment pp. 477-499

Yunqi Fan, Guanglei Hu and Xiaoxue Chen

The effect of restatements on office-level audit quality pp. 500-521

Jonathan Nash and Cristina Bailey

Audit committee cash compensation and related-party transactions: the role of directors’ affiliation pp. 522-544

Radwan Alkebsee, Adeeb A. Alhebry, Adriana Tiron-Tudor, Gubara Farah Gubara and Abdulkarim Alsayegh

Investor response to engagement quality review hours pp. 545-583

Mijoo Lee and Daniel Sejun Hwang

Volume 39, issue 4, 2024

A value to voice? An examination of auditor upward feedback pp. 321-343

Christine Gimbar, Gabriel Saucedo and Nicole Wright

Auditor tenure and non-GAAP earnings pp. 344-369

Pureum Kim and Myungsoo Son

The governance role of R&D specialist auditors: Evidence from discretionary R&D expenditure pp. 370-395

Eugenia Y. Lee and Wonsuk Ha

The effect of gender diversity on the disclosure of key audit matters: examination of dual-signature environment pp. 396-418

Li Jen He and Faradillah Amalia Rivai

Does audit quality affect auditors’ career development? Evidence from Chinese audit firms’ demise pp. 419-441

Hanwen Chen, Yang Feng, Aiju Kou and Siyi Liu

Volume 39, issue 3, 2024

Measuring novice auditor orientation and its impact on judgment pp. 217-237

Ferdy van Beest and Robert Pinsker

Are out-of-period adjustments a type of stealth restatement? An examination of nonaudit services and out-of-period adjustments pp. 238-262

Cori Crews, John Abernathy, Jimmy Carmenate, Divesh Sharma and Vineeta Sharma

Pension funding gaps: do mandated external governance mechanisms matter? pp. 263-293

Trevor England

Do customers’ financial restatements affect how auditors respond to their suppliers? Evidence from China pp. 294-319

Sujie Hu, Yuting Qian and Sumin Hu

Volume 39, issue 2, 2024

Secrecy culture, client importance, and auditor reporting behavior: an international study pp. 113-137

Brian M. Lam, Phyllis Lai Lan Mo and Md Jahidur Rahman

The effect of the internal audit function’s perceived assurance versus advisory purpose on the external auditor’s reliance decision pp. 138-165

Dereck Barr-Pulliam, Marc Eulerich and Nicole Ratzinger-Sakel

The power of institutional investors: empirical evidence on their role in investment in internal audit function pp. 166-190

Adel Ali Al-Qadasi

Stressors–performance relationship in public accounting firms: a quasi-longitudinal study pp. 191-216

Adrien Bonache

Volume 39, issue 1, 2023

Does trust matter in external audits? The role of audit committee chair’s trust in external audits pp. 1-25

Kwok Yip Cheung and Chung Yee Lai

High-speed rail network and earnings management techniques usage trade-off: the moderating effects of governance and religion pp. 26-49

Bin Li, Zhao Qizi, Yasir Shahab, Xun Wu and Collins Ntim

Audit quality and debt restructuring: evidence from Italy pp. 50-70

Carlotta Magri and Pier Luigi Marchini

Cognitive dissonance and auditor professional skepticism pp. 71-110

Ruwan Adikaram and Julia Higgs

Volume 38, issue 7, 2023

Business sustainability reporting and assurance and sustainable development goals pp. 973-996

Zabihollah Rezaee, Saeid Homayoun, Nick J. Rezaee and Ehsan Poursoleyman

The effect of key audit matters on the association of credit risk and earnings quality pp. 997-1023

Shuling Chiang, Gary Kleinman and Picheng Lee

Earnings string breaks, accounting litigation risk and audit fees pp. 1024-1052

Dahlia Robinson, Thomas Smith, James Devin Whitworth and Yiyang Zhang

Modeling the factors affecting the internal auditor silence behavior pp. 1053-1081

Fahime Ebrahimi, Mehdi Sarikhani and Amin Rostami

What affects auditor choice in emerging markets? New evidence on the role of cultural distance pp. 1082-1111

Merve Acar and Utku Şendurur

Effects of carbon emissions on audit fees pp. 1112-1140

Jianhua Tan, Kam C. Chan, Samuel Chang and Bin Wang

Quality of internal auditing in federal educational institutions: an analysis of the perception of internal audit members and senior management pp. 1141-1161

Gislaine Borges and Leander Luiz Klein

All my rowdy friends: the effect of Super Bowl hosting on audit and financial reporting timeliness pp. 1162-1186

Matthew D. Crook, Tamara A. Lambert, Brian R. Walkup and James D. Whitworth

Audit partners’ gender and time variances of key audit matters pp. 1187-1214

Md Khokan Bepari and Abu Taher Mollik

Volume 38, issue 6, 2023

The desire of prestigious audit committee chairs: what are the benefits for financial reporting quality? pp. 733-757

Géraldine Broye and Pauline Johannes

Office level contagion: impact of a non-timely filing by a major busy season client pp. 758-782

Justyna Skomra, R. Drew Sellers and Piotr Antoni Skomra

Does explanatory language convey the auditor’s perceived audit risk? A study using a novel big data analysis metric pp. 783-812

Seung Uk Choi, Hyung Jong Na and Kun Chang Lee

The objectivity of accounting professionals based in India pp. 813-831

Cristina Bailey, Richard G. Brody, Gaurav Gupta and Jonathan Nash

Self-efficacy, remote audit proficiency, effort, and performance in the COVID-19 crisis: an auditor’s perspective pp. 832-862

Saeed Rabea Baatwah, Ali Ali Al-Ansi, Ehsan Saleh Almoataz and Zalailah Salleh

Does mandatory CSR disclosure affect audit efficiency? Evidence from China pp. 863-900

Yonghai Wang and Jiawei Wang

Implications of directors’ education for audit fees: does the audit committee matter? pp. 901-926

Sara Saggese, Fabrizia Sarto, Rosaria Romano and Riccardo Viganò

Board informal hierarchy and audit quality: evidence from China pp. 927-946

Yi Zhang, Yang Wang and Jiaxin Liao

The joint effects of partner rotation and allocation of audit hours on audit quality pp. 947-971

Minjung Kang, Sangil Kim and Ho-Young Lee

Volume 38, issue 5, 2023

The impact of capital-market liberalization on audit reporting and pricing: evidence from a quasi-experiment pp. 553-578

Jin Jiang, Xiangyun Lu, Yihan Wu and Hua Zhang

Auditor – client match: timing of auditor change following mismatch and improvement through the change pp. 579-601

Kam-Wah Lai and Patrick W. Leung

“Tone at the top”: management’s discussion and analysis and audit quality pp. 602-633

Kinsun Tam, Qiao Xu, Guy Fernando and Richard A. Schneible

Do clients’ environmental risks affect audit pricing? Evidence from environmental violations in China pp. 634-658

Sheng Yao, Siyu Wei and Lining Chen

Knowledge sharing via common auditors: evidence from corporate R&D investment pp. 659-684

Seunghee Yang and Wonsuk Ha

Auditors’ legal liability and client firms’ comparability: evidence from China pp. 685-709

Yanghui Liu, Jeff Zeyun Chen, Wuchun Chi and Xiaohai Long

Governing anti-corruption and perceived auditor independence pp. 710-730

Jihad Al-Okaily

Volume 38, issue 4, 2022

The mediating effect of data analytics on the relationship between organizational psychological safety and advisory services pp. 337-353

Ranto Partomuan Sihombing, Dian Agustia and Noorlailie Soewarno

Disclaimer effect of key audit matters in China: negative press coverage and boilerplate pp. 354-388

Qianqun Ma, Jianan Zhou and Qi Wang

Audit partner characteristics, career advancement and audit quality in the USA pp. 389-418

Chen Cai, Stephen Ciccone, Huimin Li and Le Emily Xu

Psychological capital, moral courage and internal audit effectiveness (IAE): a complementary or substitution effect pp. 419-446

Imen Khelil

The impact of COVID-19 restrictions on audit fees and audit delay: evidence from auditor local offices pp. 447-473

Maretno Agus Harjoto and Indrarini Laksmana

Multiple large shareholders and auditor choice: evidence from China pp. 474-513

Xiaoqing Feng, Wen Wen, Yun Ke and Ying He

Does mandatory audit rotation affect insider trading? Evidence from China pp. 514-552

He Xiao, Jianqun Xi and Hanjie Meng

Volume 38, issue 3, 2022

Do adjustments bring auditors peace of mind? The effect of previous audit adjustments on current-year audit pricing pp. 241-263

Songsheng Chen, Michel Magnan, Zhili Tian and Li Yao

The effect of the rules- versus principles-based accounting standards on opinion shopping pp. 264-287

Heesun Chung and Yewon Kim

The impact of key audit matter reporting on analyst forecast accuracy and forecast dispersion: evidence from Chinese listed firms pp. 288-313

Zhiying Hu, Yan Li, Beixin Lin and Gary Kleinman

Audit quality and independence concerns after major audit reforms within a developing country: stakeholder perceptions from Vietnam pp. 314-335

Lan Anh Nguyen, Michael Kend and Hoa Luong

Volume 38, issue 2, 2022

Audit fee premium for national and local level of industry expertise in Italy pp. 129-157

Tatiana Mazza, Stefano Azzali and Andrey Simonov

Audit team equality and audit quality threatening behaviour pp. 158-185

Alice Annelin

Audit fees, audit report lag and abnormal tone: evidence from China pp. 186-205

Zhong-Lu Teng and Jin Han

Do socially responsible audit firms provide higher audit quality? An investigation of corporate social responsibility activity in audit firms pp. 206-240

Hanwen Chen, Siyi Liu, Xin Liu and Jiani Wang

Volume 38, issue 1, 2022

Corporate governance and investment decisions of retail investors in equity: do group affiliation and firm age matter? pp. 1-34

Dipanwita Chakraborty, Neeraj Gupta, Jitendra Mahakud and Manoj Kumar Tiwari

Partner cross-contagion in audit offices and client reporting quality pp. 37-57

John Goodwin, Pamela Fae Kent, Richard Kent and James Routledge

Religion and disclosure of non-GAAP earnings pp. 58-84

Wei Jiang, Pureum Kim and Myungsoo Son

COVID-19 pandemic resilience: an analysis of firm valuation and disclosure of sustainability practices of listed firms pp. 85-128

Soon-Yeow Phang, Christofer Adrian, Mukesh Garg, Anh Viet Pham and Cameron Truong