Managerial Auditing Journal

1986 - 2024

Current editor(s): Professor Jie Zhou

From Emerald Group Publishing Limited
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Volume 35, issue 9, 2020

The effect of audit of outgoing leading officials’ natural resource accountability on environmental governance: evidence from China pp. 1213-1241

Xiting Wu, Qun Cao, Xiaoping Tan and Liang Li

Strength of auditing and reporting standards, corruption and money laundering: a cross-country investigation pp. 1243-1259

Ines Amara, Hichem Khlif and Anis El Ammari

Client negotiation strategy spillover to integrated audit judgments pp. 1261-1278

Sanaz Aghazadeh, Tamara Lambert and Yi-Jing Wu

CEO power and corporate social responsibility (CSR) disclosure: does stakeholder influence matter? pp. 1279-1312

Afzalur Rashid, Syed Shams, Sudipta Bose and Habib Khan

Audit committee expertise in large European firms pp. 1313-1341

César Zarza Herranz, Félix López-Iturriaga and Nuria Reguera-Alvarado

Religiosity at the top: does it interact with accounting expertise to limit real earnings management? pp. 1343-1377

Saeed Rabea Baatwah, Adel Ali Al-Qadasi and Abood Mohammad Al-Ebel

What matters in cost of debt: audit partner public-client specialization or busyness? pp. 1379-1399

Kanyarat (Lek) Sanoran

Volume 35, issue 8, 2020

The effect of religiosity–morality interaction on auditor independence in Egypt pp. 1009-1031

Diana Mostafa, Mostaq Hussain and Ehab K.A. Mohamed

Whistleblowing by auditors: the role of professional commitment and independence commitment pp. 1033-1055

Tuan Mastiniwati Tuan Mansor, Akmalia Mohamad Ariff and Hafiza Aishah Hashim

CEO characteristics and bank performance: evidence from India pp. 1057-1093

Neeraj Gupta and Jitendra Mahakud

Consequences of the implementation of expanded audit reports with key audit matters (KAMs) on audit quality pp. 1095-1119

Weerapong Kitiwong and Naruanard Sarapaivanich

Ownership structure and auditor selection pp. 1121-1142

Curtis M. Hall, Benjamin W. Hoffman and Zenghui Liu

Determinants and consequences of internal audit functions within colleges and universities pp. 1143-1166

Steven DeSimone and Kevin Rich

Can internal audit functions improve firm operational efficiency? Evidence from China pp. 1167-1188

Ying Chen, Bin Lin, Lizhen Lu and Gaoguang Zhou

Auditors’ judgment subordination and the theory of planned behavior pp. 1189-1211

Dominic Cyr, Sylvie Héroux and Richard Fontaine

Volume 35, issue 7, 2020

Mandatory audit firm rotation: a critical composition of practitioner views from an emerging economy pp. 861-896

Michael Harber and Warren Maroun

Audit committee members with CEO experience and the value of cash holdings pp. 897-926

Sunhwa Choi, Jinwoong Han, Taejin Jung and Bomi Song

The affiliations and characteristics of female directors and earnings management: evidence from Turkey pp. 927-953

Emrah Arioglu

An examination of factors associated with investment in internal auditing technology pp. 955-978

Sarah Garven and Audrey Scarlata

The internal control manager and operational efficiency: evidence from Korea pp. 979-1006

Hyejeong Shin and Sorah Park

Volume 35, issue 6, 2020

Military reform, militarily-connected firms and auditor choice pp. 705-729

Iman Harymawan

Affiliation of local audit firms with Big4 auditors and capital structure: evidence from Indonesia pp. 731-757

Heny Kurniawati, Philippe Van Cauwenberge and Heidi Vander Bauwhede

Salary perception and career prospects in audit firms pp. 759-793

Ahmad Hammami, Rucsandra Moldovan and Elisabeth Peltier

The association between voluntary disclosure in audit committee reports and banks’ earnings management pp. 795-817

Najib Sahyoun and Michel Magnan

Financial market consequences of early adoption of international standards on auditing: international evidence pp. 819-858

Ibrahim Khalifa Elmghaamez, Ali Meftah Gerged and Collins Ntim

Volume 35, issue 5, 2020

Do tournament incentives motivate chief executive officers to be socially responsible? pp. 597-619

Shahid Ali, Junrui Zhang, Muhammad Usman, Muhammad Kaleem Khan, Farman Ullah Khan and Muhammad Abubakkar Siddique

A cross-firm analysis of corporate governance compliance and performance in Indonesia pp. 621-643

Miranda Tanjung

The effect of family control on audit fees during financial crisis pp. 645-665

Jihad Al-Okaily

Politics and institution of corporate governance in Vietnamese state-owned enterprises pp. 667-684

Nguyen Cong Phuong, Tran Dinh Khoi Nguyen and Ha Phuoc Vu

Spillover effect of regulatory accounting inspections on accounting quality of peer companies pp. 685-704

Eunjung Cho, Jeehong Kim and Sooin Kim

Volume 35, issue 4, 2019

Board of directors’ effectiveness and monitoring costs pp. 477-497

Waddah Kamal Hassan Omer and Adel Ali Al-Qadasi

Repeat offenders: examining cases of multiple years of internal control weaknesses pp. 499-520

Kathleen Bakarich and Devon Baranek

Using generalized audit software to detect material misstatements, control deficiencies and fraud pp. 521-547

Marianne Bradford, Dave Henderson, Ryan J. Baxter and Patricia Navarro

Offshore trading activities and audit fees: a textual approach pp. 549-573

Janus Jian Zhang, Yun Ke, Shuo Li and Yanan Zhang

Does client industry importance affect auditor independence? pp. 575-595

Qiang Cao, Nanwei Hu and Lizhong Hao

Volume 35, issue 3, 2020

Financial report readability and audit fees: a simultaneous equation approach pp. 345-372

Qiao Xu, Guy Fernando, Kinsun Tam and Wei Zhang

What drives board committee structure? Evidence from an emerging market pp. 373-397

Pornsit Jiraporn, Ali Uyar, Cemil Kuzey and Merve Kilic

Female audit committee directorship and audit fees pp. 398-428

Yosra Mnif Sellami and Imen Cherif

The effect of CEO friendship and perceived pay equity on the earnings management behavior of business-unit managers pp. 429-447

Andrea Gouldman and Lisa Victoravich

Corporate governance and compliance with IFRS 7 pp. 448-474

Yosra Mnif and Oumaima Znazen

Volume 35, issue 2, 2020

Audit committee attributes and cosmetic accounting in Nigeria pp. 177-206

Hussaini Bala, Noor Afza Amran and Hasnah Shaari

Do statutory internal auditors influence stock price crash risk? Firm-level evidence from Korea pp. 207-237

Soo Yeon Park and Hyun-Young Park

Internal audit effectiveness: operationalization and influencing factors pp. 238-271

Oktay Turetken, Stevens Jethefer and Baris Ozkan

Audit committee characteristics and tax aggressiveness pp. 272-293

Manon Deslandes, Anne Fortin and Suzanne Landry

Turnover in public accounting firms: a literature review pp. 294-321

Hossein Nouri and Robert James Parker

Internal audit: from effectiveness to organizational significance pp. 322-342

Mélanie Roussy, Odile Barbe and Sophie Raimbault

Volume 35, issue 1, 2019

Development of a risk disclosure index and its application in an Indian context pp. 1-23

Shivaani Mv, P.K. Jain and Surendra S. Yadav

Annual report readability subsequent to going-concern opinions pp. 24-42

Brett S. Kawada and Jeff Jundong Wang

Does environmental disclosure have an auditing effect? pp. 43-66

Sheng Yao, Lingling Pan and Zhipeng Zhang

Audit committee gender diversity and financial reporting: evidence from restatements pp. 67-92

Javad Oradi and Javad Izadi

An exploration of the choice to comply voluntarily with SOX section 404(b) pp. 93-110

Alan Blankley, David Hurtt and Jason MacGregor

An empirical analysis of audit pricing and auditor selection: evidence from India pp. 111-151

Arnab Bhattacharya and Pradip Banerjee

Auditing and credit granting to SMEs: an integrative perceptual model pp. 152-174

Estefanía Palazuelos, Ángel Herrero Crespo and Javier Montoya del Corte