Managerial Auditing Journal

1986 - 2026

Current editor(s): Professor Jie Zhou

From Emerald Group Publishing Limited
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2019, month September, vol 36

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

2019, month August, vol 36

Data visualization and cognitive biases in audits pp. 1-16

Chengyee Janie Chang and Yan Luo

2019, month July, vol 36

Using analytic geometry to quantify the period-to-period changes in an array of values pp. 17-39

Mark J. Nigrini and William Karstens

2019, month June, vol 36

Fraud interpretation and disclaimer audit opinion pp. 240-260

Walter Cameron Malau, Paschal Ohalehi, Eldin Soha Badr and Kemi Yekini

2019, month May, vol 36

The role of accounting in conflicts resolution pp. 261-279

Zayyad Abdul-Baki

2019, month January, vol 36

Obtaining reasonable assurance on cyber resilience pp. 193-217

Filip Caron

2019, month December, vol 35

Annual report readability subsequent to going-concern opinions pp. 24-42

Brett S. Kawada and Jeff Jundong Wang

2019, month November, vol 35

Does environmental disclosure have an auditing effect? pp. 43-66

Sheng Yao, Lingling Pan and Zhipeng Zhang

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

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

2019, month October, vol 35

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

Audit committee gender diversity and financial reporting: evidence from restatements pp. 67-92

Javad Oradi and Javad Izadi

An empirical analysis of audit pricing and auditor selection: evidence from India pp. 111-151

Arnab Bhattacharya and Pradip Banerjee

Board of directors’ effectiveness and monitoring costs pp. 477-497

Waddah Kamal Hassan Omer and Adel Ali Al-Qadasi

2019, month September, vol 35

An exploration of the choice to comply voluntarily with SOX section 404(b) pp. 93-110

Alan Blankley, David Hurtt and Jason MacGregor

Auditing and credit granting to SMEs: an integrative perceptual model pp. 152-174

Estefanía Palazuelos, Ángel Herrero Crespo and Javier Montoya del Corte

Does client industry importance affect auditor independence? pp. 575-595

Qiang Cao, Nanwei Hu and Lizhong Hao

2019, month October, vol 34

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

Kimberly Dunn, Mark Kohlbeck and Brian Mayhew

2019, month September, vol 34

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

2019, month July, vol 34

Cybersecurity in accounting research pp. 808-834

Elina Haapamäki and Jukka Sihvonen

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

Jing Jia

2019, month June, vol 34

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

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

Nathan Robert Berglund and John Daniel Eshleman

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

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

2019, month May, vol 34

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

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

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

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

Georgia Boskou, Efstathios Kirkos and Charalambos Spathis

2019, month April, vol 34

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

2019, month March, vol 34

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

Geofry Areneke, Fatima Yusuf and Danson Kimani

2019, month January, vol 34

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

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

Mohamed A. Ayadi, Nesrine Ayadi and Samir Trabelsi