Managerial Auditing Journal

1986 - 2026

Current editor(s): Professor Jie Zhou

From Emerald Group Publishing Limited
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2016, month September, vol 31

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

2016, month June, vol 31

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

2016, month April, vol 31

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

2016, month March, vol 31

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

2016, month February, vol 31

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

2016, month January, vol 31

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

2015, month October, vol 30

Audit research in the wake of SOX pp. 706-726

W Robert Knechel

An investigation into the roles, characteristics, expectations and evaluation practices of audit committees pp. 727-755

Nonna Martinov-Bennie, Dominic S.B. Soh and Dale Tweedie

The role of audit committee attributes in intellectual capital disclosures pp. 756-784

Abdifatah Ahmed Haji

The management audit as a tool to foster corporate governance: an inquiry in Switzerland pp. 785-811

Nathalie Brender, Bledi Yzeiraj and Emmanuel Fragniere

An analysis of risk management disclosures: Australian evidence pp. 812-869

Sherrena Buckby, Gerry Gallery and Jiacheng Ma

Transparency report disclosure by Australian audit firms and opportunities for research pp. 870-910

Yi Fu, Elizabeth Carson and Roger Simnett

Was Andersen’s audit quality lower than its peers? pp. 911-962

Krishna Kumar and Lucy Lim

The impact of demographic characteristics of CEOs and directors on audit fees and audit delay pp. 963-997

Maretno Agus Harjoto, Indrarini Laksmana and Robert Lee

CEO characteristics and audit report timeliness: do CEO tenure and financial expertise matter? pp. 998-1022

Saeed Rabea Baatwah, Zalailah Salleh and Norsiah Ahmad

2015, month July, vol 30

The growth of the internal audit profession is more than just numbers pp. 514-538

Philna Coetzee, Houdini Fourie and Pricilla A Burnaby

Influence of audit committees on internal audit conformance with internal audit standards pp. 539-559

Abdulaziz Alzeban

The perceived scope of internal audit function in Libyan public enterprises pp. 560-581

Wahid Omar Abuazza, Dessalegn Getie Mihret, Kieran James and Peter Best

An investigation of the control role and effectiveness of independent non-executive directors in Malaysian public listed companies pp. 582-609

Hairul Azlan Annuar and Hafiz Majdi Abdul Rashid

Stock market reaction to auditor opinions – Italian evidence pp. 610-632

Giuseppe Ianniello and Giuseppe Galloppo

A cross-sectional examination of non-Big 4 firms’ reliability pp. 633-656

Reginald Wilson

Capital verification and auditor liability: evidence from China pp. 657-680

Yingfa Lu, Falconer Mitchell and Chris Pong

External auditing and accountability in the Tanzanian local government authorities pp. 681-702

Siasa Issa Mzenzi and Abeid Francis Gaspar

2015, month May, vol 30

The impact of the global financial crisis on audit and non-audit fees pp. 302-323

Irina Alexeyeva and Tobias Svanström

Corporate governance, the GFC and independent directors pp. 324-346

Belinda Rachael Williams, Simone Bingham and Sonia Shimeld

Examining the influence of corporate governance on intellectual capital efficiency pp. 347-372

Ranjith Appuhami and Mohammed Bhuyan

Measuring the quality of the “comply or explain” approach pp. 373-412

Michail Nerantzidis

Do IT audits satisfy senior manager expectations? pp. 413-434

Giuseppe D'Onza, Rita Lamboglia and Roberto Verona

The effectiveness of fraud detection instruments in not-for-profit organizations pp. 435-455

Tyge-F. Kummer, Kishore Singh and Peter Best

Characteristics of statutory internal auditors and operating efficiency pp. 456-481

Moon-Kyung Cho, Ho-Young Lee and Hyun-Young Park

Did Japanese-SOX have an impact on earnings management and earnings quality? pp. 482-510

Masumi Nakashima and David A. Ziebart

2015, month March, vol 30

The effect of tenure on auditor realization rates pp. 206-225

Lynn Johnson and Terrence B. O'Keefe

Effects of awareness of prior-year testing strategies and engagement risk on audit decisions pp. 226-243

Rebecca Fay, J. Gregory Jenkins and Velina Popova

Do audit opinions reflect earnings persistence? pp. 244-276

Thanyaluk Vichitsarawong and Sompong Pornupatham

Corporate social responsibility disclosures and earnings quality pp. 277-298

Mohammad Muttakin, Arifur Khan and Mohammad I Azim

2015, month February, vol 30

Getting it right: directors’ assessment of information pp. 117-131

Kerri O’Donnell, Barry Hicks, John Streeter and Paul Shantapriyan

Leadership, governance and the mitigation of risk: a case study pp. 132-159

Jim Rooney and Suresh Cuganesan

Managing risk in mergers and acquisitions activity: beyond ‘good’ and ‘bad’ management pp. 160-175

Alnoor Bhimani, Mthuli Ncube and Prabhu Sivabalan

Adopting continuous auditing pp. 176-204

Ting Sun, Michael Alles and Miklos A. Vasarhelyi

2015, month January, vol 30

A synthesis of empirical internal audit effectiveness literature pointing to new research opportunities pp. 5-33

Rainer Lenz and Ulrich Hahn

A new vision for internal audit pp. 34-55

Andrew D. Chambers and Marjan Odar

Implementing combined assurance: insights from multiple case studies pp. 56-79

Loïc Decaux and Gerrit Sarens

Internal auditors’ perceptions of their role in environmental, social and governance assurance and consulting pp. 80-111

Dominic S.B. Soh and Nonna Martinov-Bennie