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Managerial Auditing Journal

2007 - 2018

Current editor(s): Barry Cooper, Philomena Leung and Nonna Martinov-Bennie

From Emerald Group Publishing
Bibliographic data for series maintained by Virginia Chapman ().

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Volume 33, issue 1, 2018

The impact of control quality on the non-performing loans of Tunisian listed banks pp. 2-15 Downloads
Moufida Ben Saada
Exploring external auditors’ perceptions of the motivations behind management fraud in Egypt – a mixed methods approach pp. 16-34 Downloads
Rasha Kassem
Determinants of tax audit effectiveness in Tanzania pp. 35-63 Downloads
Henry Chalu and Hassan Mzee
Could perverse incentives encourage financial services compliance and internal audit staff to ignore or engage in illegal behaviour?: The Malaysian case pp. 64-89 Downloads
Bryane Michael and Mark Williams
Drivers of stakeholders’ view of internal audit effectiveness: Management versus audit committee pp. 90-114 Downloads
Lourens Erasmus and Philna Coetzee
Determinants of forward-looking disclosures in integrated reporting pp. 115-144 Downloads
Merve Kiliç and Cemil Kuzey

Volume 32, issue 9, 2017

An examination of internal auditor turnover intentions pp. 830-853 Downloads
Grace Mubako and Tatiana Mazza
The internal audit dilemma – the impact of executive directors versus audit committees on internal auditing work pp. 854-878 Downloads
Marc Eulerich, Jörg Henseler and Annette G. Köhler
Exploring audit assistants’ decision to leave the audit profession pp. 879-898 Downloads
Nellie Gertsson, Johanna Sylvander, Pernilla Broberg and Josefine Friberg
Public sector audit in the absence of political competition pp. 899-923 Downloads
Monir Mir, Haiwei Fan and Ian Maclean
Internal audit organisational status, competencies, activities and fraud management in the financial services sector pp. 924-944 Downloads
Frank Kabuye, Stephen Korutaro Nkundabanyanga, Julius Opiso and Zulaika Nakabuye

Volume 32, issue 8, 2017

The determinants of internet risk disclosure: empirical study of Egyptian listed companies pp. 746-767 Downloads
Ali Khalil and Mona Maghraby
Internal auditors’ reputation and managers’ reliance decision pp. 768-787 Downloads
Fengchun Tang, Ling Yang and Huiqi Gan
What can auditors tell us about accounting manipulations? pp. 788-809 Downloads
Zeljana Aljinovic Barac, Tina Vuko and Slavko Šodan
The initiation of environmental auditing in the United States pp. 810-826 Downloads
Tehmina Khan

Volume 32, issue 7, 2017

Does audit committee substitute or complement other corporate governance mechanisms: Evidence from an emerging economy pp. 658-681 Downloads
Yousef Hassan, Rafiq Hijazi and Kamal Naser
The interaction between mandatory and voluntary risk disclosure: a comparative study pp. 682-714 Downloads
Michela Cordazzo, Marco Papa and Paola Rossi
Audit fee discounting in the post-SOX environment pp. 715-730 Downloads
Benjamin W. Hoffman and Albert L. Nagy
Does family ownership reduce corporate tax avoidance? The moderating effect of audit quality pp. 731-744 Downloads
Safa Gaaya, Nadia Lakhal and Faten Lakhal

Volume 32, issue 6, 2017

Auditor gender, experience and reporting in nonprofit organizations pp. 550-577 Downloads
Anne-Mie Reheul, Tom Van Caneghem, Machteld Van den Bogaerd and Sandra Verbruggen
An analysis of sustainability report assurance statements: Evidence from Italian listed companies pp. 578-602 Downloads
Adriana Rossi and Lara Tarquinio
The effect of audit committee characteristics on compliance with IFRS for related party disclosures: Evidence from South Africa pp. 603-626 Downloads
Yosra Mnif Sellami and Hela Borgi Fendri
Gender in accounting research: a review pp. 627-655 Downloads
Hichem Khlif and Imen Achek

Volume 32, issue 4/5, 2017

Accounting, Auditing & Governance in the SAARC group of nations pp. 326-331 Downloads
Steven Dellaportas and Mahesh Joshi
Empirical Study on Determinants of Environmental Disclosure: Approach of Selected Conglomerates pp. 332-355 Downloads
Ravi Inder Singh Chandok and Sukhdev Singh
CSR focus in the mission and vision statements of public sector enterprises: Evidence from India pp. 356-377 Downloads
Mansi Mansi, Rakesh Pandey and Ehtasham Ghauri
Corporate Governance and Risk Reporting: Indian Evidence pp. 378-405 Downloads
Ridhima Saggar and Balwinder Singh
IFRS adoption challenges in developing economies: an Indian perspective pp. 406-426 Downloads
Sharad Sharma, Mahesh Joshi and Monika Kansal
Business Group Affiliation, Earnings Management and Audit Quality: Evidence from Bangladesh pp. 427-444 Downloads
Mohammad Muttakin, Arifur Khan and Dessalegn Getie Mihret
Combating Corruption in a Microfinance Institution pp. 445-462 Downloads
Mohammad I Azim, Kuang Sheng and Meropy Barut
Inquiry into the Cultural Impact on Cost Accounting Systems (CAS) in Sri Lanka pp. 463-499 Downloads
Padmi Nagirikandalage and Ben Binsardi
The Professionalisation of auditing in less developed countries: The case of Sri Lanka pp. 500-523 Downloads
Prem W. S Yapa, Sarath L Ukwatte Jalathge and Pavithra Siriwardhane
Diffusion of integrated reporting in an emerging south asian (SAARC) nation pp. 524-548 Downloads
Nuwan Gunarathne and Samanthi Senaratne

Volume 32, issue 3, 2017

Auditors and early signals of financial distress in Local Governments pp. 234-250 Downloads
Sandra Cohen, Antonella Costanzo and Francesca Manes-Rossi
Impact of performance audit on the Administration: A Belgian study (2005-2010) pp. 251-275 Downloads
Ella Desmedt, Danielle Morin, Valérie Pattyn and Marleen Brans
Accounting Outsourcing and Audit Lag pp. 276-294 Downloads
Charles Cullinan and Xiaochuan Zheng
Does Auditor Industry Expertise Affect Bank Loan Costs? pp. 295-324 Downloads
Yinghong Zhang, Fang Sun and Chunwei Xian

Volume 32, issue 2, 2017

Use of Performance Measures, Balanced Scorecards and Dashboards pp. 110-110 Downloads
Priscilla A Burnaby
An empirical study of benchmarking evaluation using MCDM in service industries pp. 111-147 Downloads
Bhupender Singh, Sandeep Grover and Vikram Singh
Performance measurement and management systems: Different usages in Brazilian manufacturing companies pp. 148-166 Downloads
Flavio Hourneaux, Julio Araujo Carneiro-da-Cunha and Hamilton Luiz Corrêa
Evaluating the sustainable performance of corporate boards: the balanced scorecard approach pp. 167-195 Downloads
Ahmed Hussein Aly and Mohamed Elsayed Mansour
Between mission and revenue: measuring performance in a hybrid organization pp. 196-214 Downloads
Diego Ponte, Caterina Pesci and Pier Franco Camussone
Performance evaluation of auditors: a constructive or a destructive tool of audit output pp. 215-231 Downloads
Rabih Nehme

Volume 32, issue 1, 2017

Does regulator designation of auditors improve independence?: The moderating effects of litigation risk pp. 2-18 Downloads
Fengchun Tang, Lijun Ruan and Ling Yang
The impact of Big 4 consulting on audit reporting lag and restatements pp. 19-49 Downloads
Michele D. Meckfessel and Drew Sellers
The impact of earnings management on the value relevance of earnings: Empirical evidence from Egypt pp. 50-74 Downloads
Wael Mostafa
Factors associated with the size of internal audit functions: evidence from Kuwait pp. 75-89 Downloads
Meshari O. Alhajri
The perceived motivations behind the introduction of the law on external audit in Vietnam pp. 90-108 Downloads
Phuong Thi Nguyen and Michael Kend

Volume 31, issue 8/9, 2016

A finer-grained approach to assessing the “quality” (“quantity” and “richness”) of risk management disclosures pp. 770-803 Downloads
Jing Jia, Lois Munro and Sherrena Buckby
New perspective on the black box of internal auditing and organisational change pp. 804-820 Downloads
Aviv Kidron, Yuval Ofek and Herztel Cohen
Adopting generalized audit software: an Indonesian perspective pp. 821-847 Downloads
Rindang Widuri, Brendan O’Connell and Prem W.S. Yapa
Audit committee roles and responsibilities in two English public sector settings pp. 848-870 Downloads
Karim Hegazy and Anne Stafford
Does government ownership affect corporate governance and corporate disclosure?: Evidence from Saudi Arabia pp. 871-890 Downloads
Yaseen Al-Janadi, Rashidah Abdul Rahman and Abdulsamad Alazzani
Corporate governance guidelines compliance and firm financial performance: Kenya listed companies pp. 891-914 Downloads
Erick Rading Outa and Nelson M. Waweru
Audit committee and integrated reporting practice: does internal assurance matter? pp. 915-948 Downloads
Abdifatah Ahmed Haji and Mutalib Anifowose
Audit quality indicators: perceptions of junior-level auditors pp. 949-980 Downloads
Veena L. Brown, Jodi L. Gissel and Daniel Gordon Neely

Volume 31, issue 6/7, 2016

Auditor tenure and accounting conservatism: evidence from Greece pp. 538-565 Downloads
Laura K. Rickett, Anastasia Maggina and Pervaiz Alam
The joint impact of management expressed confidence and response timing on auditor professional skepticism in client email inquiries pp. 566-588 Downloads
Aleksandra B. Zimmerman
Corporate governance and information technology in fraud prevention and detection: Evidence from the UAE pp. 589-628 Downloads
Sawsan Saadi Halbouni, Nada Obeid and Abeer Garbou
Characteristics of the internal audit and external audit hours: evidence from S. Korea pp. 629-654 Downloads
Ho-Young Lee and Hyun-Young Park
Stakeholders’ interest in sustainability assurance process: An examination of assurance statements reported by Australian companies pp. 655-687 Downloads
Md Khokan Bepari and Abu Taher Mollik
Internal control weakness and accounting conservatism in China pp. 688-726 Downloads
Xudong Ji, Wei Lu and Wen Qu
International standards on auditing in the international financial services centres: What matters? pp. 727-747 Downloads
Pran Boolaky and Kamil Omoteso
Procurement fraud in the US Department of Defense: Implications for contracting processes and internal controls pp. 748-767 Downloads
Juanita M. Rendon and Rene G. Rendon

Volume 31, issue 4/5, 2016

Measuring annual report narratives disclosure: Empirical evidence from forward-looking information in the UK prior the financial crisis pp. 338-361 Downloads
Suzan Abed, Basil Al-Najjar and Clare Roberts
Independent accountant’s reports: signaling and early-stage venture funding pp. 362-386 Downloads
Benjamin Patrick Foster, Robert P. Garrett, Jr and Trimbak Shastri
SOX 404(b) exemption effects on auditor changes pp. 387-402 Downloads
Benjamin W. Hoffman and Albert L. Nagy
Audit committee – internal audit interaction and moral courage pp. 403-433 Downloads
Imen Khelil, Khaled Hussainey and Hedi Noubbigh
Does good corporate governance enhance accruals quality during financial crises? pp. 434-457 Downloads
Husam Aldamen and Keith Duncan
Auditor choice in Italian non-listed firms pp. 458-491 Downloads
Gaetano Matonti, Jon Tucker and Aurelio Tommasetti
Setting a fox to guard the henhouse? Determinants in elections for presidents of supreme audit institutions: Evidence from the German federal states (1991–2011) pp. 492-511 Downloads
Markus Seyfried
Managing strategic uncertainty: The diversity and use of performance measures in the balanced scorecard pp. 512-534 Downloads
Mandy M. Cheng and Kerry A. Humphreys

Volume 31, issue 3, 2016

Risk governance and performance: a developing country perspective pp. 250-268 Downloads
Shamsun Nahar, Christine Jubb and Mohammad Azim
Audit committee activity and internal control quality in Egypt: Does external auditor’s size matter? pp. 269-289 Downloads
Hichem Khlif and Khaled Samaha
The provision of business advice to SMEs by external accountants pp. 290-313 Downloads
Peter Carey and George Tanewski
Corporate governance mechanisms and cost of debt: Evidence of family and non-family firms in Oman pp. 314-336 Downloads
Hafiza Aishah Hashim and Muneer Amrah

Volume 31, issue 2, 2016

The effects of announcement of green policies on equity portfolios: Evidence from the United Kingdom pp. 138-155 Downloads
Vikash Ramiah, Thomas Morris, Imad Moosa, Michael Gangemi and Louise Puican
Determinants of carbon management strategy adoption: Evidence from Australia’s top 200 publicly listed firms pp. 156-179 Downloads
Somaiya Yunus, Evangeline Elijido-Ten and Subhash Abhayawansa
Ethical values in the evaluation of corporate social performance pp. 180-196 Downloads
Monte Wynder and Kirsty Dunbar
Biodiversity and local government: a reporting and accountability perspective pp. 197-227 Downloads
Meropy Barut, Jean Raar and Mohammad Azim
Conceptualising integrated thinking in practice pp. 228-248 Downloads
Judy Oliver, Gillian Vesty and Albie Brooks

Volume 31, issue 1, 2016

Internal control effectiveness – a clustering approach pp. 5-34 Downloads
Aapo Länsiluoto, Annukka Jokipii and Tomas Eklund
Interactive visual analysis of anomalous accounts payable transactions in SAP enterprise systems pp. 35-63 Downloads
Kishore Singh and Peter Best
Considerations regarding the design of an online collaborative audit system pp. 64-86 Downloads
Lucian Cristian Eni
Designing CA/CM to fit not-for-profit organizations pp. 87-110 Downloads
Deniz Appelbaum, Stephen Kozlowski, Miklos A. Vasarhelyi and Joel White
Auditors’ perceptions of the impact of continuous auditing on the quality of Internet reported financial information in Egypt pp. 111-132 Downloads
Hala M. G. Amin and Ehab K. A. Mohamed
Page updated 2018-12-09