Managerial Auditing Journal

1986 - 2024

Current editor(s): Professor Jie Zhou

From Emerald Group Publishing Limited
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Volume 34, issue 9, 2019

Partners or opponents pp. 1073-1100

Arno Nuijten, Mark Keil, Gerrit Sarens and Mark van Twist

Corporate social responsibility, firm performance and tax risk pp. 1101-1130

Xiaojun Lin, Ming Liu, Simon So and Desmond Yuen

Share price response to the SEC administrative proceedings against Chinese auditors pp. 1131-1148

Guoping Liu and Jerry Sun

The impact of market inequality on audit price pp. 1149-1172

Kimberly Dunn, Mark Kohlbeck and Brian Mayhew

Volume 34, issue 8, 2019

Proposal readability, audit firm size and engagement success pp. 871-894

Yu-Tzu Chang and Dan N. Stone

Why does decomposed audit proposal readability differ by audit firm size? A Coh-Metrix approach pp. 895-923

Yu-Tzu Chang and Dan N. Stone

Classifying internal audit quality using textual analysis: the case of auditor selection pp. 924-950

Georgia Boskou, Efstathios Kirkos and Charalambos Spathis

Narratives of the Big-4 transparency reports: country effects or firm strategy? pp. 951-985

Simon Grima and Pedro Carmona

The effects of a public indicator of accounting aggressiveness on managers’ financial reporting decisions pp. 986-1007

Erin L. Hamilton, Rina M. Hirsch, Jason T. Rasso and Uday S. Murthy

Audit report lag and client industry homogeneity pp. 1008-1028

Errol G. Stewart and Timothy D. Cairney

Non-audit fees and auditor independence: Nigerian evidence pp. 1029-1049

Paul Nnamdi Onulaka, Moade Fawzi Shubita and Alan Combs

Does risk management committee gender diversity matter? A financial distress perspective pp. 1050-1072

Jing Jia

Volume 34, issue 7, 2019

Motivation to use big data and big data analytics in external auditing pp. 750-782

Lina Dagilienė and Lina Klovienė

Banks’ audit committees, audit firm alumni and fees paid to audit firm pp. 783-807

Kim Ittonen, Emma-Riikka Myllymäki and Per Christen Tronnes

Cybersecurity in accounting research pp. 808-834

Elina Haapamäki and Jukka Sihvonen

Client and audit partner ethnicity and auditor-client alignment pp. 835-862

Nathan Robert Berglund and John Daniel Eshleman

Volume 34, issue 6, 2019

Timing of auditor terminations and client firm risk pp. 650-672

Young-Won Her, Jennifer Howard and Myungsoo Son

Audit committee role: formal rituals or effective oversight process? pp. 673-695

Ahmed Atef Oussii, Mohamed Faker Klibi and Insaf Ouertani

Earnings management, audit quality, and cost of debt: evidence from a Central Asian economy pp. 696-721

Nurlan Orazalin and Rassul Akhmetzhanov

Do government-experienced auditors reduce audit quality? pp. 722-748

Murat Ocak and Gökberk Can

Volume 34, issue 5, 2019

Team composition and labor allocation in audit teams: a descriptive note pp. 518-548

Limei Che and Tobias Svanström

The effect of gender composition in joint audits on earnings management pp. 549-574

Fan-Hua Kung, Yu-Shan Chang and Minting Zhou

CEO ability and regulatory review risk pp. 575-605

Reza Hesarzadeh and Ameneh Bazrafshan

The patterns of the numbers used in occupational fraud schemes pp. 606-626

Mark J. Nigrini

Investment in internal auditing and governance characteristics pp. 627-652

Hyun-Young Park, Ho-Young Lee and Jin Wook Kim

Volume 34, issue 4, 2019

Female directors and the cost of debt: does gender diversity in the boardroom matter to lenders? pp. 374-392

Muhammad Usman, Muhammad Umar Farooq, Junrui Zhang, Muhammad Abdul Majid Makki and Muhammad Kaleem Khan

How do audit fees change? Effects of firm size and section 404(b) compliance pp. 393-437

Alexey Lyubimov

Audit roles and the review process: workpaper preparers’ and reviewers’ differing perspectives pp. 438-461

Brandon Ater, Christine Gimbar, J. Gregory Jenkins, Gabriel Saucedo and Nicole S. Wright

Internal auditor communications: an experimental investigation of managerial perceptions pp. 462-485

Maia Farkas, Rina Hirsch and Julia Kokina

Anglo-American governance adoption in non-Anglo-American settings pp. 486-514

Geofry Areneke, Fatima Yusuf and Danson Kimani

Volume 34, issue 3, 2019

The role of shell entities in fraud and other financial crimes pp. 247-267

Carl Pacini, William Hopwood, George Young and Joan Crain

Relevance of big data to forensic accounting practice and education pp. 268-288

Zabihollah Rezaee and Jim Wang

Executive compensation and compensation risk: evidence from technology firms pp. 289-304

Paul Dunn, Zhongzhi He, Samir Trabelsi and Zhimin (Jimmy) Yu

The impact of corruption on analyst coverage pp. 305-323

Omaima Hassan and Gianluigi Giorgioni

Financial fraud detection and big data analytics – implications on auditors’ use of fraud brainstorming session pp. 324-337

Jiali Tang and Khondkar E. Karim

Corporate governance, European bank performance and the financial crisis pp. 338-371

Mohamed A. Ayadi, Nesrine Ayadi and Samir Trabelsi

Volume 34, issue 2, 2018

Conflict management style and exhaustion in public accounting pp. 118-141

Mary L. Cooper, Margaret E. Knight, M. Lance Frazier and Daniel W. Law

Impact of corporate governance attributes on cost of equity pp. 142-161

Varnita Srivastava, Niladri Das and Jamini Kanta Pattanayak

A framework for enterprise risk identification and management: the resource-based view pp. 162-188

Birendra K. Mishra, Erik Rolland, Asish Satpathy and Michael Moore

Mitigating financial leakages through effective money laundering investigation pp. 189-207

Sharifah Nazatul Faiza Syed Mustapha Nazri, Salwa Zolkaflil and Normah Omar

The puzzle of internal audit function budget toward specialist auditor choice and audit fees pp. 208-243

Adel Ali AL-Qadasi, Shamharir Abidin and Hamdan Amer Al-Jaifi

Volume 34, issue 1, 2018

The associations between audit firm attributes and audit quality-specific indicators pp. 6-43

Bahaaeddin Ahmed Alareeni

The determinants of audit report lag: a meta-analysis pp. 44-75

Giselle Durand

The potential for greater use of meta-analysis in archival auditing research pp. 76-95

David Hay

The application of citation count regression to identify important papers in the literature on non-audit fees pp. 96-115

Piotr Staszkiewicz

Volume 33, issue 8/9, 2018

Audit negotiations pp. 658-682

Carolyn MacTavish

Tax avoidance, tax risk and the cost of debt in a bank-dominated economy pp. 683-699

Jost Hendrik Kovermann

An empirical examination of the determinants of audit report delay in France pp. 700-714

Nouha Khoufi and Walid Khoufi

Does Part II of the PCAOB inspection report provide new information to the market? pp. 715-735

William Buslepp, Jared DeLisle and Lisa Victoravich

An examination of reduced audit quality practices within the beyond the role stress model pp. 736-759

Kenneth J. Smith, David J. Emerson and Charles R. Boster

Earnings management: do attendance and changes of audit committee members matter? pp. 760-778

Murad Abdulsalam Qamhan, Mohd Hassan Che Haat, Hafiza Aishah Hashim and Zalailah Salleh

Related-party transactions: a review of the regulation, governance and auditing literature pp. 779-806

Moataz El-Helaly

The influence of the chief audit executive’s leadership style on factors related to internal audit effectiveness pp. 807-835

Luciano Oreste Dal Mas and Karin Barac

Volume 33, issue 6/7, 2018

The impact of external audit on the accountability of the common fund of the Mozambique National Institute of Statistics pp. 538-557

Luís Leonardo Cumbe and Helena Inácio

Firm- and country-level antecedents of corporate governance compliance and disclosure in MENA countries pp. 558-585

Ahmed A. Sarhan and Collins Ntim

Corporate governance and performance of REITs pp. 586-612

Jayalakshmy Ramachandran, Khoo Kok Chen, Ramaiyer Subramanian, Ken Kyid Yeoh and Kok Wei Khong

Family firms, political connections and audit fees: evidence from Malaysian firms pp. 613-632

Chwee Ming Tee

Client-identified auditor’s initial negotiation tactics: a social-identity perspective pp. 633-654

Jan Svanberg, Peter Öhman and Presha E. Neidermeyer

Volume 33, issue 5, 2018

The impact of internal audit function characteristics on internal control quality pp. 450-469

Ahmed Atef Oussii and Neila Boulila Taktak

Review of SOX in the business ethics literature pp. 470-502

Irene M. Gordon and Jamal A. Nazari

The impact of non-timely 10-Q filings and audit firm size on audit fees pp. 503-516

Tiffany Chiu, Feiqi Huang, Yue Liu and Miklos A. Vasarhelyi

Audit fees via an indirect payment channel and professional skepticism pp. 517-534

Sanghun Kim, Taewoo Kim, Sujin Pae and Sangphill Kim

Volume 33, issue 4, 2018

Assurance for service organisations: contextualising accountability and trust pp. 340-359

Charika Channuntapipat

Cyber security assurance process from the internal audit perspective pp. 360-376

Sezer Bozkus Kahyaoglu and Kiymet Caliyurt

Factors associated with security/cybersecurity audit by internal audit function pp. 377-409

Md. Shariful Islam, Nusrat Farah and Thomas F. Stafford

The role of internal audit and user training in information security policy compliance pp. 410-424

Thomas Stafford, George Deitz and Yaojie Li

Consumer security behaviors and trust following a data breach pp. 425-435

Shelby R. Curtis, Jessica Rose Carre and Daniel Nelson Jones

Ascribing responsibility for online security and data breaches pp. 436-446

Jessica Rose Carre, Shelby R. Curtis and Daniel Nelson Jones

Volume 33, issue 3, 2018

Lead engagement partner workload, partner-client tenure and audit reporting lag pp. 246-266

Wan Nordin Wan Hussin, Hasan Mohamad Bamahros and Siti Norwahida Shukeri

Does external auditing combat corruption? Evidence from private firms pp. 267-287

Omar Farooq and Nermeen F. Shehata

Factors affecting the voluntary use of internal audit: evidence from the UK pp. 288-317

Hazem Ramadan Ismael and Clare Roberts

Volume 33, issue 2, 2018

Auditor choice in private firms: a stakeholders perspective pp. 146-170

Maarten Corten, Tensie Steijvers and Nadine Lybaert

Corporate governance compliance and accrual earnings management in eastern Africa pp. 171-191

Nelson M. Waweru and Ntui Ponsian Prot

The consequences of audit committee quality pp. 192-216

Yu-Chun Lin

Board monitoring and audit fees: the moderating role of CEO/chair dual roles pp. 217-243

Mohammad Jizi and Rabih Nehme

Volume 33, issue 1, 2017

The impact of control quality on the non-performing loans of Tunisian listed banks pp. 2-15

Moufida Ben Saada

Exploring external auditors’ perceptions of the motivations behind management fraud in Egypt – a mixed methods approach pp. 16-34

Rasha Kassem

Determinants of tax audit effectiveness in Tanzania pp. 35-63

Henry Chalu and Hassan Mzee

Could perverse incentives encourage financial services compliance and internal audit staff to ignore or engage in illegal behaviour? pp. 64-89

Bryane Michael and Mark Williams

Drivers of stakeholders’ view of internal audit effectiveness pp. 90-114

Lourens Erasmus and Philna Coetzee

Determinants of forward-looking disclosures in integrated reporting pp. 115-144

Merve Kılıç and Cemil Kuzey