Managerial Auditing Journal

1986 - 2024

Current editor(s): Professor Jie Zhou

From Emerald Group Publishing Limited
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Volume 37, issue 8, 2022

The effect of individual auditor quality on audit outcomes: opening the black box of audit quality pp. 937-966

Derrald Stice, Han Stice and Roger White

Non-audit services and auditor independence in stable and unstable economic conditions pp. 967-992

Ammad Ahmed, Sumit Dhull and Richard Kent

Hometown sentiment: CEO hometown identity and company audit fees pp. 993-1016

Jingxin Lv, Shuang Zhang and Shuang Zhang

Audit quality and COVID-19 restrictions pp. 1017-1037

Sabrina Gong, Nam Ho, Justin Yiqiang Jin and Kiridaran Kanagaretnam

The effect of personalized audit communication and evidence inconsistency on auditor judgments and decision-making pp. 1038-1061

Brandon Vagner

Audit committee members’ proximity to corporate headquarters and audit fees pp. 1062-1090

Maryam Firoozi and Michel Magnan

Directors’ and officers’ liability insurance and accounting conservatism: empirical evidence from China pp. 1091-1112

Wanjiao Jia, Shuoshuo Bi and Yingjie Du

Does audit firm tenure enhance firm value? Closing the expectation gap through corporate social responsibility pp. 1113-1145

Li (Lily) Zheng Brooks, Susan Gill, Bernard Wong-On-Wing and Michael D. Yu

Volume 37, issue 7, 2022

Earnings management and investor protection during the COVID-19 pandemic: evidence from G-12 countries pp. 775-797

Heba Ali, Hala M.G. Amin, Diana Mostafa and Ehab K.A. Mohamed

Key audit risks and audit procedures during the initial year of the COVID-19 pandemic: an analysis of audit reports 2019-2020 pp. 798-818

Michael Kend and Lan Anh Nguyen

Relevance of supplementary fair value disclosures under market uncertainty: effects on audit fees and investors’ pricing pp. 819-849

Laura Mehnaz, Asheq Rahman and Humayun Kabir

The impact of COVID-19 pandemic on earnings management and the value relevance of earnings: US evidence pp. 850-868

Guoping Liu and Jerry Sun

Lessons from leveraging technology in auditing during COVID-19: an emerging economy perspective pp. 869-885

Neeraj Sharma, Garima Sharma, Mahesh Joshi and Sharad Sharma

Impact of COVID-19 pandemic on auditors’ responsibility: evidence from European listed companies on key audit matters pp. 886-907

Camelia-Daniela Hategan, Ruxandra-Ioana Pitorac and Andreea Claudia Crucean

Impact of auditor characteristics and Covid-19 Pandemic on KAMs reporting pp. 908-933

Mohamed Abdel Aziz Hegazy, Rasha El-Haddad and Noha Mahmoud Kamareldawla

Volume 37, issue 6, 2022

Confucianism and auditor changes: evidence from China pp. 625-656

Chengang Ye, Yanyan Wang, Yongmin Wu, Ming Jiang, Yasir Shahab and Yang Lu

Key audit matters and debt contracting: evidence from China pp. 657-678

Hui Liu, Jiaqi Ning, Yue Zhang and Junrui Zhang

An empirical evaluation of future auditors in the U.S.A. and India using the trifurcated dimensions of trait professional skepticism pp. 679-699

Gabriel Dickey, R. Greg Bell and Sri Beldona

Audit demand and monitoring mechanisms: evidence from SEC comment letters and short sellers pp. 700-720

Justyna Skomra, Pervaiz Alam and Piotr Antoni Skomra

CEO turnover and audit pricing: the role of media tone pp. 721-741

Chia-Ling Chao

Narrative forward-looking information disclosure, do ownership concentration, boardroom gender diversity and cultural values matter? A cross country study pp. 742-765

Maysa Ali Mohamed Abdallah and Nayera Adeldayem Eltamboly

Volume 37, issue 5, 2022

MASs, alliance and performance: an evidence of SOX effects pp. 521-541

Yahn-Shir Chen, Enny Susilowati Mardjono and Yi-Fang Yang

Auditee’s payout policies: does audit quality matter? pp. 542-564

Mohammad Hendijani Zadeh

Relation among corporate environmental disclosure, earnings management and accounting conservatism: evidence from Chinese listed firms pp. 565-593

Jianqun Xi and He Xiao

Judicial hellholes and other differential characteristics: is state-level legal risk reflected in audit fee pricing? pp. 594-624

James C. Hansen, Susan M. Murray, Sang Hyun Park and Nari Shin

Volume 37, issue 4, 2022

Audit fees, board ethnicity and board independence: evidence from South Africa pp. 409-437

Balachandran Muniandy

Board gender diversity and firm risk: international evidence pp. 438-463

Zhongtian Li, Jing Jia and Larelle Chapple

Signing networks of audit partners and accruals quality: evidence from Taiwan pp. 464-485

Min-Jeng Shiue, Peng-Chia Chiu, Li-Chun Kuo and Shu-Ling Yeh

Impacts of reporting lines and joint reviews on internal audit effectiveness pp. 486-518

Yusun Jung and Moon-Kyung Cho

Volume 37, issue 3, 2022

Effects of qualitative factors and auditors’ personal characteristics on materiality judgments pp. 305-335

Mohamed Abdel Aziz Hegazy and Samar Salama

Insights into neo-institutional theory in accounting and auditing regulation research pp. 336-357

Elina Haapamäki

The coherence of the auditor-client relationship quality and auditor tenure with client’s perceptions on added-value in SME audits: a sociological perspective pp. 358-379

Niels van Nieuw Amerongen, Erdi Coskun, Joost van Buuren and Hans B. Duits

Analyst forecasting during COVID-19 pandemic pp. 380-405

Rubin Hao, Jing Xue, Ling Na Belinda Yau and Chunqiu Zhang

Volume 37, issue 2, 2022

Factors associated with the adoption of data analytics by internal audit function pp. 193-223

Sharif Islam and Thomas Stafford

Auditor switching, lowballing and conditional conservatism: evidence from selected Asian countries pp. 224-254

Khairul Anuar Kamarudin, Ainul Islam, Ahsan Habib and Wan Adibah Wan Ismail

Political connections, political uncertainty and audit fees: evidence from Pakistan pp. 255-282

Fawad Ahmad, Michael Bradbury and Ahsan Habib

The effect of audit firm attributes on audit delay in the presence of financial reporting complexity pp. 283-302

Chu Chen, Hongmei Jia, Yang Xu and David Ziebart

Volume 37, issue 1, 2021

The effect of cash versus equity compensation on audit committee decision-making - evidence from the 2007 Deloitte censure pp. 1-16

Matthew J. Behrend and Marshall K. Pitman

Upward feedback falling on deaf ears: the effect on provider organizational citizenship and counterproductive work behaviors in the audit profession pp. 17-38

Brandon Vagner, Leslie Helen Blix, Marc Ortegren and Kate Sorensen

Trade-offs in the relationship between competition and audit quality pp. 39-68

Nam Ho

Audit committee characteristics, enterprise risk management and stock price synchronicity pp. 69-101

Zeshan Ghafoor, Irfan Ahmed and Arshad Hassan

CEO characteristics, management support for internal audit and corporate performance: an analysis of listed Malaysian companies pp. 102-128

Abdulaziz Alzeban

The combined effect of perspective-taking and incentives on professional skepticism pp. 129-150

Shuk Ying Ho, Soon-Yeow Phang and Robyn Moroney

The joint effect of supervisor influence and investor perspective: unintended consequences on assessing accounting estimates pp. 151-169

Lei Dong, Lei Wang and Wen-Wen Chien

Audit sampling strategies and frauds: an evidence from Africa pp. 170-192

Padmi Nagirikandalage, Arnaz Binsardi and Kaouther Kooli

Volume 36, issue 8, 2021

Key audit matters: did IAASB unravel the knots of confusion in audit reports decisions? pp. 1025-1052

Mohamed Abdel Aziz Hegazy and Noha Mahmoud Kamareldawla

Economic theory and social pressure: audit committee director departures in India pp. 1053-1067

R. Narayanaswamy, K. Raghunandan and Dasaratha V. Rama

The effect of engagement partner workload on audit quality pp. 1068-1091

Yun Cheng, Christine M. Haynes and Michael D. Yu

The relationship between justice perceptions and organizational commitment among alternative work arrangement participants and non-participants pp. 1092-1113

Leslie H. Blix, Marc Ortegren, Kate Sorensen and Brandon Vagner

Volume 36, issue 7, 2021

Debt financing and classification shifting of private firms pp. 921-950

Heesun Chung, Bum-Joon Kim, Eugenia Y. Lee and Hee-Yeon Sunwoo

Internal audit quality and earnings management: evidence from the UK pp. 951-978

Hazem Ramadan Ismael and Hany Kamel

Market reactions to the internal control reporting presentation format: combined vs separate audit reports pp. 979-998

Hyeesoo (Sally) Chung, Sudha Krishnan, John Lauck and Jinyoung Wynn

Attributes of the internal audit function and effectiveness of internal audit services: evidence from local government authorities in Tanzania pp. 999-1023

Athuman Kalokola Mahyoro and Pendo Shukrani Kasoga

Volume 36, issue 6, 2021

Audit committee characteristics and bank performance: evidence from India pp. 813-855

Neeraj Gupta and Jitendra Mahakud

An examination of a pragmatic approach to minimizing underreporting of time pp. 856-871

Naomy Palamanga Thiombiano and Ifeoma Udeh

Effects of digitalisation of organisations on internal audit activities and practices pp. 872-888

Nathanaël Betti, Gerrit Sarens and Ingrid Poncin

Close auditor-client relationships: adverse effects and the potential mitigating role of partner rotation pp. 889-919

Qiliang Liu, Lei Zhao, Li Tian and Jian Xie

Volume 36, issue 5, 2021

Audit committee ownership and the cost of equity capital pp. 665-698

Ahsan Habib, Md. Borhan Uddin Bhuiyan and Julia Y.H. Wu

Undergraduate business students’ perception of auditing: impact of proximity and knowledge on auditors’ stereotype pp. 699-723

Marcela Espinosa-Pike, Edurne Aldazabal and Itsaso Barrainkua

Auditor tenure and audit quality: an investigation of moderating factors prior to the commencement of mandatory rotations in India pp. 724-743

Nemiraja Jadiyappa, L. Emily Hickman, Ram Kumar Kakani and Qambar Abidi

Litigation against clients and audit report lag: an examination of the role of state ownership and regional legal development in China pp. 744-769

Hui Liu, Charles Cullinan and Junrui Zhang

Tracking the development of audit committees in Singapore listed companies pp. 770-784

Mui Kim Chu, Yew Kee Ho and Lay Huay Yeap

The influence of private family firm characteristics on audit fees: the family name as a red flag pp. 785-811

Bennet Schierstedt and Maarten Corten

Volume 36, issue 4, 2021

Organizational identity, professional identity salience and internal auditors’ assessments of the severity of internal control concerns pp. 513-534

Ian Burt and Theresa Libby

Female representation on the board of directors and accrual quality within the context of cultural dimensions and accounting values pp. 535-563

Asma Yousuf and Husam Aldamen

AI-based audit of fuzzy front end innovation using ISO56002 pp. 564-590

Rizwan Khan, Erwin Adi and Omar Hussain

Auditor-client relationship and related party transactions disclosure: the role of family controlling shareholders from a network perspective pp. 591-615

Mohd Mohid Rahmat, Siti Hajar Asmah Ali and Norman Mohd Saleh

Voluntary audit committees, auditor selection and audit quality: evidence from Taiwan pp. 616-642

Mao-Feng Kao, Min-Jeng Shiue and Chien-Hao Tseng

Economic policy uncertainty and audit effort: evidence from audit hours pp. 643-662

Yongsuk Yun and Hongmin Chun

Volume 36, issue 3, 2021

How do the current auditing standards fit the emergent use of blockchain? pp. 365-385

Marion Pauline Gauthier and Nathalie Brender

Do key audit matters (KAMs) matter? Auditors’ perceptions of KAMs and audit quality in Finland pp. 386-404

Antti Rautiainen, Jani Saastamoinen and Kati Pajunen

Auditors’ response to corporate fraud: evidence from audit fees and auditor turnover pp. 405-436

Eugenia Yujin Lee and Wonsuk Ha

The perceived impact of the KAM reforms on audit reports, audit quality and auditor work practices: stakeholders’ perspectives pp. 437-462

Lan Anh Nguyen and Michael Kend

Auditor ethics: do experience and gender influence auditors’ moral awareness? pp. 463-484

Nieves Carrera and Berend Van Der Kolk

Female CEO succession and audit fees: evidence from China pp. 485-509

Ammar Gull, Muhammad Atif, Ayman Issa, Muhammad Usman and Muhammad Abubakkar Siddique

Volume 36, issue 2, 2021

Obtaining reasonable assurance on cyber resilience pp. 193-217

Filip Caron

Protecting a new Achilles heel: the role of auditors within the practice of data protection pp. 218-239

Matteo La Torre, Vida Lucia Botes, John Dumay and Elza Odendaal

Fraud interpretation and disclaimer audit opinion pp. 240-260

Walter Cameron Malau, Paschal Ohalehi, Eldin Soha Badr and Kemi Yekini

The role of accounting in conflicts resolution pp. 261-279

Zayyad Abdul-Baki

Research patterns and intellectual structure ofManagerial Auditing Journal: a retrospective using bibliometric analysis during 1986-2019 pp. 280-313

Satish Kumar, Nitesh Pandey, Bruce Burton and Riya Sureka

The institutional change in the role of the public sector accountant in facilitating accountability: a longitudinal study of Australian local councils pp. 314-333

Belinda Williams, Sumit Lodhia, Mitali Panchal Arora and Lisa McManus

Governmental customer concentration and audit pricing pp. 334-362

Hanmei Chen, Weishi Jia, Shuo Li and Zenghui Liu

Volume 36, issue 1, 2021

Data visualization and cognitive biases in audits pp. 1-16

Chengyee Janie Chang and Yan Luo

Using analytic geometry to quantify the period-to-period changes in an array of values pp. 17-39

Mark J. Nigrini and William Karstens

The role of the Big 4 and second-tier international networks in redeveloping China’s audit market pp. 40-71

Camillo Lento and Wing Him Yeung

Gender diversity in audit committees and audit fees: evidence from China pp. 72-104

Radwan Hussien Alkebsee, Gao-Liang Tian, Muhammad Usman, Muhammad Abubakkar Siddique and Adeeb A. Alhebry

Mandatory partner rotation, audit timeliness and audit pricing pp. 105-131

Masoud Azizkhani, Sarowar Hossain, Alicia Jiang and Wenjing Yap

Do audit efforts increase the future equity value of client firm? pp. 132-166

Sang Ho Lee, Seung Uk Choi and Ji Yeon Ryu

Investor reaction to the audit engagement partner disclosure rule pp. 167-190

Hyungshin Park