Managerial Auditing Journal

1986 - 2026

Current editor(s): Professor Jie Zhou

From Emerald Group Publishing Limited
Bibliographic data for series maintained by Emerald Support ().

Access Statistics for this journal.
Is something missing from the series or not right? See the RePEc data check for the archive and series.

2018, month December, vol 34

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

Bahaaeddin Ahmed Alareeni

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

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

2018, month October, vol 34

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

Giselle Durand

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

2018, month September, vol 34

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

Carl Pacini, William Hopwood, George Young and Joan Crain

2018, month November, vol 33

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

2018, month October, vol 33

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

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

2018, month September, vol 33

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

2018, month August, vol 33

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

2018, month July, vol 33

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

Jan Svanberg, Peter Öhman and Presha E. Neidermeyer

2018, month June, vol 33

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

2018, month May, vol 33

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

Sezer Bozkus Kahyaoglu and Kiymet Caliyurt

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

Ahmed Atef Oussii and Neila Boulila Taktak

2018, month April, vol 33

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

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

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

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

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

Irene M. Gordon and Jamal A. Nazari

2018, month March, vol 33

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

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

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

Thomas Stafford, George Deitz and Yaojie Li

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

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

2018, month February, vol 33

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

Maarten Corten, Tensie Steijvers and Nadine Lybaert

2018, month January, vol 33

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

2017, month December, vol 33

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

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

Charika Channuntapipat

2017, month November, vol 32

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

2017, month October, vol 32

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

2017, month September, vol 32

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

Benjamin W. Hoffman and Albert L. Nagy

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

2017, month August, vol 32

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

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

Safa Gaaya, Nadia Lakhal and Faten Lakhal

2017, month June, vol 32

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

2017, month April, vol 32

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

2017, month March, vol 32

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

2017, month February, vol 32

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

2017, month January, vol 32

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