Managerial Auditing Journal

1986 - 2025

Current editor(s): Professor Jie Zhou

From Emerald Group Publishing Limited
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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, 2023

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

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, 2021

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