Managerial Auditing Journal

1986 - 2026

Current editor(s): Professor Jie Zhou

From Emerald Group Publishing Limited
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2026, month October, vol 41

Delisting system reform effects on avoidance behavior and audit reporting: insights from China’s market pp. 1474-1495

Dingrui Liu

Quarterly reporting timeliness as an early signal of reporting and internal control risk pp. 1496-1521

Zenghui Liu, Ling Tuo, Joseph H. Zhang and Yaou Zhou

Bullwhip ripples in external assurance: supply chain risks and auditor responses pp. 1522-1548

Pengcheng Ma and Chenyi Li

2026, month September, vol 41

A nonlinear association between positive abnormal audit fees and financial reporting quality: empirical evidence from the banking industry pp. 1390-1409

Alessandra Allini, Martina Prisco and David A. Ziebart

The double-edged sword of ESG: impression management and audit pricing efficiency across auditor quality pp. 1410-1440

Yirong Lu, Yusuf Karbhari, Xin Yang and Yunxi Wang

Audit fees, tax complexity and tax compliance premium pp. 1441-1473

Linda H. Chen, George J. Jiang, Weiwei Wang and Joseph H. Zhang

2026, month August, vol 41

Managerial oversight and policy alignment: evidence from management fee premiums in Chinese government venture capital pp. 1335-1360

Guoping Shi, Yuchen Tao, Yuan-Teng Hsu and Ting Feng

Factors influencing the data analytics adoption intention and achievement of sustainability goals: Perceptions of internal auditors pp. 1361-1389

Siti Syuhada Saad and Noor Adwa Sulaiman

2026, month July, vol 41

Supply chain transparency and audit fees: evidence from corporate supply chain disclosures pp. 1256-1282

Chaoya Zhao

Local signing auditors’ information advantage: interaction between geographic proximity and place attachment pp. 1283-1308

Wanjiao Jia, Li Chen and Yuanyuan Xu

Silencing the alarm: continuous innovation failure and going-concern opinion shopping pp. 1309-1334

Xintao Wang, Lingyu Tian and Mei Zhao

2026, month May, vol 41

Institutional cross-ownership and abnormal audit fees: evidence from China pp. 1237-1255

Hao Ding and Chunlin Liu

2026, month April, vol 41

Does internal control matter to banks’ operational efficiency? pp. 773-813

Shu-Miao Lai and Chih-Liang Liu

Does audit quality differ between Big 4 and Second-Tier auditors in small and mid-sized IPOs? Evidence from SEC comment letters pp. 838-868

Stefan Slavov and Yan Luo

Power and disclosure: the influence of ownership and governance on GCC audit reporting pp. 869-896

Sara Al-Asmakh, Ahmed A. Elamer and Olayinka Uadiale

The effect of intuitive- versus deliberative-processing and linguistic versus visual information on auditors’ risk assessment pp. 897-925

Edwin Hummel, Joost van Buuren, Ap Dijksterhuis, Daniel H.J. Wigboldus and William M. van der Veld

CSR disclosure in family-controlled and politically connected firms: Do audit committees matter? pp. 926-961

Md. Harun Ur Rashid, Mohammad Ahsan Habib and Rashid Zaman

Predicting material accounting misstatements on preaudit dataset pp. 962-992

Tina Vuko, Slavko Šodan and Zeljana Aljinovic Barac

2026, month March, vol 41

Foreign direct investment and audit outcomes: evidence from US firms pp. 625-663

Nian Lim (Vic) Lee, Teng Ma, Danya Mi and Jingbo Zhang

CFOs with prior audit experience and internal control quality pp. 664-690

Xiaohui Zhao, Yuan Huang and Yumiao Yu

Continuing professional education in non-Big 4 auditors: implications for audit quality pp. 691-717

Jaehee Jo, Meeok Cho and Yewon Kim

Mandatory CSR and its impact on audit fees pp. 739-769

Mehul Raithatha and Tara Shankar Shaw

Does insider trading affect auditors’ risk assessments and effort? Evidence from audit pricing pp. 814-837

Farzana Afrin, Sabrina Chi, Jiwon Nam and Jaclyn D. Prentice

2026, month February, vol 41

Better sooner than later? Effects of adopting drone-enabled inventory observation on auditor liabilities pp. 557-578

Sarah Kim, Tom Downen and Helen Kang

ESG performance and audit pricing: the moderating effect of family firm status pp. 579-600

Ahmed Atef Oussii, Maher Jeriji and Kaouther Chebbi

Price discrimination strategy in oligopoly market: evidence from auditors pp. 601-624

Byongwook Yun

The moderating role of audit quality in ESG disclosure and cost of debt nexus: Asian evidence pp. 718-738

Thi Hanh Dung Truong, Thanh Thuy Ngoc Tran and Tran Trong Tai Vu

2026, month January, vol 41

CFO/treasurer dual role: treasury, financial reporting, and audit outcomes pp. 377-413

John Abernathy, Christopher Hines, Yijun Li and Adi Masli

The governance role of informal institutions: the effect of cultural values on corporate governance level pp. 414-449

Junhong Shen, Jianqiong Wang and Ya-Ru Yang

The effect of deadline imposed time pressure on audit quality: a case for restoring audit fieldwork completion timing pp. 450-488

James C. Hansen and Timothy A. Seidel

How do abnormal audit fees, investor protection and political influence across jurisdictions affect IPO audit quality? Evidence from Hong Kong pp. 489-528

K. Hung Chan, Phyllis Lai Lan Mo and Weiyin Zhang

2026, month October

Audit committees and climate risk disclosure: a transformer-based textual analysis approach pp. 1-32

Damian Honey, Hussain Muhammad and Stefania Migliori

Negative press coverage, litigation risk, and audit opinions in China pp. 1-42

Shang Gao, Qiliang Liu, Hong Xie and Jianping Zhang

2025, month December, vol 41

EU audit reform and audit quality: did European regulators hit the mark? pp. 191-227

Yosra Mnif and Marwa Bouassida

Does resource environmental audit help to improve carbon disclosure quality? pp. 299-321

Yubin Pan, Atai Zheng and Linjing Wei

The quality of cybersecurity audits: do synergies among the chief audit executive, IT governance and internal audit functions matter? pp. 322-349

Abdulaziz Alzeban, Krayyem Al-Hajaya, Nedal Sawan, Houda Chammaa and Scott Foster

Tax consequences of auditor-provided tax services prohibition in the European Union audit reform pp. 350-376

Alessandro Gabrielli, Diletta Vito and Giulio Greco

2025, month November, vol 41

Consequences of undisclosed control problems: evidence from audit fees, reporting lags and auditor changes pp. 120-152

Abhijit Barua, Silver Chung and Tian Tian

Implications of generative AI technology on auditing practice and research – a commentary pp. 153-162

Daqun Zhang and Jie Zhou

Spillover effect of national audits on the external auditing of non-state-owned listed companies: evidence from China pp. 163-190

Luri Bao

Exposing the cracks: the hidden costs of voluntary negative CSR disclosure on internal control pp. 228-266

Qing Hui and Xiaojie Wu

2025, month October, vol 41

Sustainability and financial disclosure: role of ESG in key audit matters adoption pp. 31-68

Maretno Agus Harjoto and Hu Dan Semba

PCAOB inspection frequency and internal control opinion quality pp. 69-91

Qianyi Wang, Wuchun Chi, Min Hua and Fang Gong

How does the simultaneous persistence of greater cash holdings and interest-bearing debts impact auditor behavior? Evidence from China pp. 92-119

Duo Wang and Jun Wang

2025, month August, vol 41

The potential effects of auditor rotation: consideration of both pre- and postrotation periods in the Chinese setting pp. 533-556

Hui Liu, Charles Cullinan, Jiongzhi Wang and Junrui Zhang

2025, month April, vol 41

Local office non-audit tax fee dependence and audit quality: a tax client relationship perspective pp. 1-30

Jagadison K. Aier, Jian Cao, Kellie Carr and Joseph R. Rakestraw

2025, month February, vol 41

Stakeholder activities in PCAOB audit standard setting: a manual content analysis of comment letter submissions pp. 269-298

Xiaoshuai Yang and Joseph H. Zhang

2025, month October, vol 40

Do auditors communicate firm-specific information in key audit matters? Evidence from China pp. 1168-1194

Haina Shi, Hongqi Yuan and Chi Zhang

2025, month September, vol 40

Skill is power: does the executive’s IT background affect the audit opinion? pp. 1060-1099

Zihao Liu and Yinwei Huang

The ethical edge: how Confucianism in audit firms prevents corporate fraud pp. 1100-1135

Zhongyi Xiao, Haitao Chen, Weiping Li and Wai Yan Shum

2025, month August, vol 40

Key audit matters’ tone and audit opinions: genuine or strategic disclosure pp. 941-979

Mingli Duan and Rongbing Huang

How do auditors respond to government debt? Evidence from the rise of LGFVs in China pp. 980-1001

Jing Cao, Deming Yang and Ming Lu

Peer MD&A risk information disclosure and corporate audit demand pp. 1002-1027

Ziyao San, Shuai Wang, Qiyuan Wu and Xi Chen

Investigating the influence of rank-and-file employees’ equity incentives on audit pricing: evidence from stock options pp. 1028-1059

Khaled Abdulsalam

Exploring the ESG–audit fees nexus: insights from Indian firms pp. 1136-1167

Mithilesh Gidage and Shilpa Bhide

2025, month July, vol 40

Corporate compliance programs and audit pricing – a quasi-natural experiment in China pp. 825-851

Bo Lyu and Xiaohong Yu

2025, month June, vol 40

Do auditors consider clients’ compliance with environmental regulations? pp. 689-725

Yue Li, Dan A. Simunic and Minlei Ye

The effect of critical audit matters on critical accounting estimates and the consequences of two disclosures consistency pp. 726-760

Hyunkwon Cho, Soo Young Kwon and Ahrum Choi

Confucian culture and the choice of high-quality auditors pp. 761-797

Zhiying Hu, Weiyan Zeng and Yuyu Zhang

The impact of capital market internationalization on auditors’ risk response behavior: an enterprise life cycle perspective pp. 878-913

Shiyao Min, Bin Dai and Qiqi Wu

ESG rating uncertainty and audit quality pp. 914-938

Xiaojuan Yang and Mafei Tian

2025, month May, vol 40

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

Disclosure of forward-looking information under IFRS reporting: the moderating role of audit quality pp. 798-824

Saravanan R. and Surbhi Choudhary

Silence of the CAMs: critical audit matters reporting and corporate financial misconduct pp. 852-877

Chenyong Liu, David Lawrence Ryan, Wenye Tang and Jiang Hu

2025, month April, vol 40

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

2025, month March, vol 40

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

Moataz El-Helaly and Bilal Al-Dah

2025, month February, vol 40

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

Jiawei Wang and Yonghai Wang

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

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

2025, month January, vol 40

Auditor compensation and accounting firm performance pp. 214-244

Junsheng Zhang, Yue Qi, Yaoqing Song and Yamin Zeng

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

Sandra Khalil