Managerial Auditing Journal

1986 - 2025

Current editor(s): Professor Jie Zhou

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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, 2019

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

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, 2020

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, 2019

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