Managerial Auditing Journal

1986 - 2026

Current editor(s): Professor Jie Zhou

From Emerald Group Publishing Limited
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2022, month December, vol 38

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

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

2022, month November, vol 38

The effect of the rules- versus principles-based accounting standards on opinion shopping pp. 264-287

Heesun Chung and Yewon Kim

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

2022, month October, vol 38

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

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

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

2022, month September, vol 38

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

2022, month July, vol 38

Audit fee premium for national and local level of industry expertise in Italy pp. 129-157

Tatiana Mazza, Stefano Azzali and Andrey Simonov

2022, month September, vol 37

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

2022, month August, vol 37

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

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

Brandon Vagner

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

Wanjiao Jia, Shuoshuo Bi and Yingjie Du

2022, month July, vol 37

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

Jingxin Lv, Shuang Zhang and Shuang Zhang

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

Maryam Firoozi and Michel Magnan

2022, month June, vol 37

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

Hui Liu, Jiaqi Ning, Yue Zhang and Junrui Zhang

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

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

Ammad Ahmed, Sumit Dhull and Richard Kent

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

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

2022, month May, vol 37

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

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

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

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

2022, month April, vol 37

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

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

2022, month March, vol 37

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

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

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

2022, month February, vol 37

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

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

Balachandran Muniandy

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

2022, month January, vol 37

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

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

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