Managerial Auditing Journal

1986 - 2024

Current editor(s): Professor Jie Zhou

From Emerald Group Publishing Limited
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Volume 32, issue 9, 2017

An examination of internal auditor turnover intentions pp. 830-853

Grace Mubako and Tatiana Mazza

The internal audit dilemma – the impact of executive directors versus audit committees on internal auditing work pp. 854-878

Marc Eulerich, Jörg Henseler and Annette G. Köhler

Exploring audit assistants’ decision to leave the audit profession pp. 879-898

Nellie Gertsson, Johanna Sylvander, Pernilla Broberg and Josefine Friberg

Public sector audit in the absence of political competition pp. 899-923

Monir Mir, Haiwei Fan and Ian Maclean

Internal audit organisational status, competencies, activities and fraud management in the financial services sector pp. 924-944

Frank Kabuye, Stephen Korutaro Nkundabanyanga, Julius Opiso and Zulaika Nakabuye

Volume 32, issue 8, 2017

The determinants of internet risk disclosure: empirical study of Egyptian listed companies pp. 746-767

Ali Khalil and Mona Maghraby

Internal auditors’ reputation and managers’ reliance decision pp. 768-787

Fengchun Tang, Ling Yang and Huiqi Gan

What can auditors tell us about accounting manipulations? pp. 788-809

Zeljana Aljinovic Barac, Tina Vuko and Slavko Šodan

The initiation of environmental auditing in the United States pp. 810-826

Tehmina Khan

Volume 32, issue 7, 2017

Does audit committee substitute or complement other corporate governance mechanisms pp. 658-681

Yousef Hassan, Rafiq Hijazi and Kamal Naser

The interaction between mandatory and voluntary risk disclosure: a comparative study pp. 682-714

Michela Cordazzo, Marco Papa and Paola Rossi

Audit fee discounting in the post-SOX environment pp. 715-730

Benjamin W. Hoffman and Albert L. Nagy

Does family ownership reduce corporate tax avoidance? The moderating effect of audit quality pp. 731-744

Safa Gaaya, Nadia Lakhal and Faten Lakhal

Volume 32, issue 6, 2017

Auditor gender, experience and reporting in nonprofit organizations pp. 550-577

Anne-Mie Reheul, Tom Van Caneghem, Machteld Van den Bogaerd and Sandra Verbruggen

An analysis of sustainability report assurance statements pp. 578-602

Adriana Rossi and Lara Tarquinio

The effect of audit committee characteristics on compliance with IFRS for related party disclosures pp. 603-626

Yosra Mnif Sellami and Hela Borgi Fendri

Gender in accounting research: a review pp. 627-655

Hichem Khlif and Imen Achek

Volume 32, issue 4/5, 2017

Empirical study on determinants of environmental disclosure pp. 332-355

Ravi Inder Singh Chandok and Sukhdev Singh

CSR focus in the mission and vision statements of public sector enterprises: evidence from India pp. 356-377

Mansi Mansi, Rakesh Pandey and Ehtasham Ghauri

Corporate governance and risk reporting: Indian evidence pp. 378-405

Ridhima Saggar and Balwinder Singh

IFRS adoption challenges in developing economies: an Indian perspective pp. 406-426

Sharad Sharma, Mahesh Joshi and Monika Kansal

Business group affiliation, earnings management and audit quality: evidence from Bangladesh pp. 427-444

Mohammad Muttakin, Arifur Khan and Dessalegn Getie Mihret

Combating corruption in a microfinance institution pp. 445-462

Mohammad I. Azim, Kuang Sheng and Meropy Barut

Inquiry into the cultural impact on cost accounting systems (CAS) in Sri Lanka pp. 463-499

Padmi Nagirikandalage and Ben Binsardi

The professionalisation of auditing in less developed countries: the case of Sri Lanka pp. 500-523

Prem W.S. Yapa, Sarath L. Ukwatte Jalathge and Pavithra Siriwardhane

Diffusion of integrated reporting in an emerging South Asian (SAARC) nation pp. 524-548

Nuwan Gunarathne and Samanthi Senaratne

Volume 32, issue 3, 2017

Auditors and early signals of financial distress in local governments pp. 234-250

Sandra Cohen, Antonella Costanzo and Francesca Manes-Rossi

Impact of performance audit on the Administration: a Belgian study (2005-2010) pp. 251-275

Ella Desmedt, Danielle Morin, Valérie Pattyn and Marleen Brans

Accounting outsourcing and audit lag pp. 276-294

Charles P. Cullinan and Xiaochuan Zheng

Does auditor industry expertise affect bank loan costs? pp. 295-324

Yinghong Zhang, Fang Sun and Chunwei Xian

Volume 32, issue 2, 2017

An empirical study of benchmarking evaluation using MCDM in service industries pp. 111-147

Bhupender Singh, Sandeep Grover and Vikram Singh

Performance measurement and management systems pp. 148-166

Flavio Hourneaux, Julio Araujo Carneiro-da-Cunha and Hamilton Luiz Corrêa

Evaluating the sustainable performance of corporate boards: the balanced scorecard approach pp. 167-195

Ahmed Hussein Aly and Mohamed Elsayed Mansour

Between mission and revenue: measuring performance in a hybrid organization pp. 196-214

Diego Ponte, Caterina Pesci and Pier Franco Camussone

Performance evaluation of auditors: a constructive or a destructive tool of audit output pp. 215-231

Rabih Nehme

Volume 32, issue 1, 2017

Does regulator designation of auditors improve independence? pp. 2-18

Fengchun Tang, Lijun Ruan and Ling Yang

The impact of Big 4 consulting on audit reporting lag and restatements pp. 19-49

Michele D. Meckfessel and Drew Sellers

The impact of earnings management on the value relevance of earnings pp. 50-74

Wael Mostafa

Factors associated with the size of internal audit functions: evidence from Kuwait pp. 75-89

Meshari O. Alhajri

The perceived motivations behind the introduction of the law on external audit in Vietnam pp. 90-108

Phuong Thi Nguyen and Michael Kend

Volume 31, issue 8/9, 2016

A finer-grained approach to assessing the “quality” (“quantity” and “richness”) of risk management disclosures pp. 770-803

Jing Jia, Lois Munro and Sherrena Buckby

New perspective on the black box of internal auditing and organisational change pp. 804-820

Aviv Kidron, Yuval Ofek and Herztel Cohen

Adopting generalized audit software: an Indonesian perspective pp. 821-847

Rindang Widuri, Brendan O’Connell and Prem W.S. Yapa

Audit committee roles and responsibilities in two English public sector settings pp. 848-870

Karim Hegazy and Anne Stafford

Does government ownership affect corporate governance and corporate disclosure? pp. 871-890

Yaseen Al-Janadi, Rashidah Abdul Rahman and Abdulsamad Alazzani

Corporate governance guidelines compliance and firm financial performance pp. 891-914

Erick Rading Outa and Nelson M. Waweru

Audit committee and integrated reporting practice: does internal assurance matter? pp. 915-948

Abdifatah Ahmed Haji and Mutalib Anifowose

Audit quality indicators: perceptions of junior-level auditors pp. 949-980

Veena L. Brown, Jodi L. Gissel and Daniel Gordon Neely

Volume 31, issue 6/7, 2016

Auditor tenure and accounting conservatism: evidence from Greece pp. 538-565

Laura K. Rickett, Anastasia Maggina and Pervaiz Alam

The joint impact of management expressed confidence and response timing on auditor professional skepticism in client email inquiries pp. 566-588

Aleksandra B. Zimmerman

Corporate governance and information technology in fraud prevention and detection pp. 589-628

Sawsan Saadi Halbouni, Nada Obeid and Abeer Garbou

Characteristics of the internal audit and external audit hours: evidence from S. Korea pp. 629-654

Ho-Young Lee and Hyun-Young Park

Stakeholders’ interest in sustainability assurance process pp. 655-687

Md Khokan Bepari and Abu Taher Mollik

Internal control weakness and accounting conservatism in China pp. 688-726

Xudong Ji, Wei Lu and Wen Qu

International standards on auditing in the international financial services centres pp. 727-747

Pran Boolaky and Kamil Omoteso

Procurement fraud in the US Department of Defense pp. 748-767

Juanita M. Rendon and Rene G. Rendon

Volume 31, issue 4/5, 2016

Measuring annual report narratives disclosure pp. 338-361

Suzan Abed, Basil Al-Najjar and Clare Roberts

Independent accountant’s reports: signaling and early-stage venture funding pp. 362-386

Benjamin Patrick Foster, Robert P. Garrett, Jr and Trimbak Shastri

SOX 404(b) exemption effects on auditor changes pp. 387-402

Benjamin W. Hoffman and Albert L. Nagy

Audit committee – internal audit interaction and moral courage pp. 403-433

Imen Khelil, Khaled Hussainey and Hedi Noubbigh

Does good corporate governance enhance accruals quality during financial crises? pp. 434-457

Husam Aldamen and Keith Duncan

Auditor choice in Italian non-listed firms pp. 458-491

Gaetano Matonti, Jon Tucker and Aurelio Tommasetti

Setting a fox to guard the henhouse? Determinants in elections for presidents of supreme audit institutions pp. 492-511

Markus Seyfried

Managing strategic uncertainty pp. 512-534

Mandy M. Cheng and Kerry A. Humphreys

Volume 31, issue 3, 2016

Risk governance and performance: a developing country perspective pp. 250-268

Shamsun Nahar, Christine Jubb and Mohammad I Azim

Audit committee activity and internal control quality in Egypt pp. 269-289

Hichem Khlif and Khaled Samaha

The provision of business advice to SMEs by external accountants pp. 290-313

Peter Carey and George Tanewski

Corporate governance mechanisms and cost of debt pp. 314-336

Hafiza Aishah Hashim and Muneer Amrah

Volume 31, issue 2, 2016

The effects of announcement of green policies on equity portfolios pp. 138-155

Vikash Ramiah, Thomas Morris, Imad Moosa, Michael Gangemi and Louise Puican

Determinants of carbon management strategy adoption pp. 156-179

Somaiya Yunus, Evangeline Elijido-Ten and Subhash Abhayawansa

Ethical values in the evaluation of corporate social performance pp. 180-196

Monte Wynder and Kirsty Dunbar

Biodiversity and local government: a reporting and accountability perspective pp. 197-227

Meropy Barut, Jean Raar and Mohammad I Azim

Conceptualising integrated thinking in practice pp. 228-248

Judy Oliver, Gillian Vesty and Albie Brooks

Volume 31, issue 1, 2016

Internal control effectiveness – a clustering approach pp. 5-34

Aapo Länsiluoto, Annukka Jokipii and Tomas Eklund

Interactive visual analysis of anomalous accounts payable transactions in SAP enterprise systems pp. 35-63

Kishore Singh and Peter Best

Considerations regarding the design of an online collaborative audit system pp. 64-86

Lucian Cristian Eni

Designing CA/CM to fit not-for-profit organizations pp. 87-110

Deniz Appelbaum, Stephen Kozlowski, Miklos A. Vasarhelyi and Joel White

Auditors’ perceptions of the impact of continuous auditing on the quality of Internet reported financial information in Egypt pp. 111-132

Hala M. G. Amin and Ehab K. A. Mohamed