Managerial Auditing Journal

1986 - 2025

Current editor(s): Professor Jie Zhou

From Emerald Group Publishing Limited
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Volume 40, issue 5, 2025

How do auditors respond to major emergencies? Empirical evidence from the COVID-19 pandemic pp. 483-519

Weiming Xiang and Chen Ma

Investigating the role of interchangeable auditor positions: does swapping hats impact audit quality? pp. 520-550

Saeed Rabea Baatwah and Effiezal Aswadi Abdul Wahab

ESG rating disagreement and audit fees: evidence from China pp. 551-583

Dongliang Yuan

Can internal auditing mitigate corporate financialization? pp. 584-610

Yanhan Sun, Guochao Liu, Jingyu Wang, Yongfan Ma and Jianluan Guo

What determines the gain and loss of multiple audit committee directorships? A longitudinal analysis pp. 611-644

So Yean Kwack

Hybrid internal auditing: will communication mode and message reprocessibility affect managers’ willingness to share knowledge with internal auditors? pp. 645-665

Rebecca J Wetmiller and Megan Seymore

Usage of generalized audit software in an emerging economy: the modified ITAQ model approach pp. 666-685

Joseph Akadeagre Agana, Kwabena Agyarko Gyekye, Kwame Mireku, Daniel Domeher and Kwadjo Appiagyei

Volume 40, issue 4, 2025

Does the 2013 COSO internal control framework improve the information environment in the U.S. capital markets? pp. 357-383

Parveen P. Gupta, Heibatollah Sami, Joseph H. Zhang and Haiyan Zhou

Does audit committee heterogeneity matter in auditor selection? pp. 384-422

Jingyu Gao, Tian Kong, Yuzhu Yang and Lili Hao

Layoffs unveiled: do layoff storms drive up audit fees? pp. 423-450

Jingxuan Li, Yong Ye and Runmei Luo

Auditing standards and audit effort: evidence from related party transactions pp. 451-477

Moataz El-Helaly and Bilal Al-Dah

Volume 40, issue 3, 2025

Is auditor-AC communication a good indicator of audit quality? pp. 245-277

Jiawei Wang and Yonghai Wang

Impact of the Lebanese multidimensional crisis on audit processes and resources: implications for going concern assessments pp. 278-302

Sandra Khalil

Audit committee tenure, financial reporting quality, and auditor independence pp. 303-327

Mark Kohlbeck and Lin Wang

Do big 4 auditors provide more timely audit after controlling for audit quality? pp. 328-353

Shu Lin, Lizhong Hao and Shengqiang Liu

Volume 40, issue 2, 2024

The digital (r)evolution in internal audits: are we there yet? Some insights from Italy pp. 129-152

Federico Bertacchini, Gianluca Gabrielli, Ennio Lugli and Pier Luigi Marchini

EU corporate sustainability performance and qualified audit opinion: the role of audit committee independence pp. 153-178

Panagiotis Dimitropoulos

Use of videoconferencing in audit committee–auditor communication during the COVID-19 pandemic: evidence from Korea pp. 179-213

Meeok Cho, Jaehee Jo, Taejin Jung and Natalie Kyung Won Kim

Auditor compensation and accounting firm performance pp. 214-244

Junsheng Zhang, Yue Qi, Yaoqing Song and Yamin Zeng

Volume 40, issue 1, 2024

Unlocking the power of internal audit function (IAF) and corporate social responsibility (CSR): enhancing integrated reporting quality in Malaysian companies pp. 1-29

Adel Ali Al-Qadasi, Belal Ali Ghaleb and Sumaia Ayesh Qaderi

Audit partner narcissism and audit reports readability: evidence from lead and review audit partners pp. 30-65

Javad Rajabalizadeh and Hannu Schadewitz

Not just the facts: the effect of irrelevant information on internal auditor judgment pp. 66-89

Joseph A. Giordano and Lisa Victoravich

Audit firms’ entry into H-share audit market and mainland audit pricing: evidence from China pp. 90-125

Rui Zhang, Gaoliang Tian, Zichen Tian and Liuchuang Li

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