Managerial Auditing Journal

1986 - 2026

Current editor(s): Professor Jie Zhou

From Emerald Group Publishing Limited
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2021, month December, vol 37

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

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

Factors associated with the adoption of data analytics by internal audit function pp. 193-223

Sharif Islam and Thomas Stafford

Political connections, political uncertainty and audit fees: evidence from Pakistan pp. 255-282

Fawad Ahmad, Michael Bradbury and Ahsan Habib

2021, month November, vol 37

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

Audit sampling strategies and frauds: an evidence from Africa pp. 170-192

Padmi Nagirikandalage, Arnaz Binsardi and Kaouther Kooli

2021, month October, vol 37

Trade-offs in the relationship between competition and audit quality pp. 39-68

Nam Ho

2021, month July, vol 37

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

2021, month September, vol 36

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

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

2021, month August, vol 36

Audit committee ownership and the cost of equity capital pp. 665-698

Ahsan Habib, Md. Borhan Uddin Bhuiyan and Julia Y.H. Wu

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

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

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

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

2021, month July, vol 36

Auditors’ response to corporate fraud: evidence from audit fees and auditor turnover pp. 405-436

Eugenia Yujin Lee and Wonsuk Ha

Organizational identity, professional identity salience and internal auditors’ assessments of the severity of internal control concerns pp. 513-534

Ian Burt and Theresa Libby

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

Economic policy uncertainty and audit effort: evidence from audit hours pp. 643-662

Yongsuk Yun and Hongmin Chun

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

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

2021, month June, vol 36

How do the current auditing standards fit the emergent use of blockchain? pp. 365-385

Marion Pauline Gauthier and Nathalie Brender

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

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

Voluntary audit committees, auditor selection and audit quality: evidence from Taiwan pp. 616-642

Mao-Feng Kao, Min-Jeng Shiue and Chien-Hao Tseng

2021, month May, vol 36

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

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

2021, month April, vol 36

Governmental customer concentration and audit pricing pp. 334-362

Hanmei Chen, Weishi Jia, Shuo Li and Zenghui Liu

2021, month March, vol 36

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

2021, month February, vol 36

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

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

2020, month December, vol 36

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

2020, month November, vol 35

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

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

Sanaz Aghazadeh, Tamara Lambert and Yi-Jing Wu

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

2020, month October, vol 35

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

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

Kanyarat (Lek) Sanoran

2020, month September, vol 35

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

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

Afzalur Rashid, Syed Shams, Sudipta Bose and Habib Khan

2020, month August, vol 35

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

Ownership structure and auditor selection pp. 1121-1142

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

2020, month July, vol 35

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

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

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

Weerapong Kitiwong and Naruanard Sarapaivanich

2020, month June, vol 35

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

Najib Sahyoun and Michel Magnan

2020, month May, vol 35

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

2020, month March, vol 35

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

2020, month February, vol 35

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

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

2020, month January, vol 35

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

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

Yosra Mnif Sellami and Imen Cherif

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