Managerial Auditing Journal

1986 - 2026

Current editor(s): Professor Jie Zhou

From Emerald Group Publishing Limited
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2014, month September, vol 29

Audit quality: what’s important to users of audit services pp. 776-799

Alan Kilgore, Graeme Harrison and Renee Radich

Audit quality and decision-making in small companies pp. 800-817

Hannu Ojala, Mervi Niskanen, Jill Collis and Kati Pajunen

Does client participation in an external audit affect their satisfaction with the audit service? pp. 818-836

David N. Herda, Michael J. Petersen and Richard Fontaine

Audit quality of outsourced information technology controls pp. 837-862

Tatiana Mazza, Stefano Azzali and Luca Fornaciari

2014, month August, vol 29

Elevating professional scepticism pp. 674-694

Yi Fei Gong, Sarah Kim and Noel Harding

Guanxi, a two-edged sword! How Australian accounting professionals view the process within a moral framework pp. 695-716

Ying Han Fan, Gordon Woodbine and Glennda Scully

The association between PCAOB-identified audit deficiencies and small audit firms’ characteristics pp. 717-735

Fei Kang, Magdy Farag, Robert Hurt and Cheryl Wyrick

Internal control over financial reporting: opportunities using the COBIT framework pp. 736-771

Michele Rubino and Filippo Vitolla

2014, month July, vol 29

The association between disclosure of forward-looking information and corporate governance mechanisms pp. 578-595

Basil Al-Najjar and Suzan Abed

Auditor industry specialization and corporate risk-taking pp. 596-620

Jamie L. Hoelscher and Scott E. Seavey

(Un)useful risk disclosure: explanations from the Italian banks pp. 621-648

Marco Maffei, Massimo Aria, Clelia Fiondella, Rosanna Spanò and Claudia Zagaria

Determinants of voluntary formation of risk management committees pp. 649-671

Nkoko Blessy Sekome and Tesfaye Taddesse Lemma

2014, month May, vol 29

The regulation of statutory auditing: an institutional theory approach pp. 371-394

C. Richard Baker, Jean Bédard and Christian Prat dit Hauret

Auditors General ' s impact on administrations: a pan-Canadian study (2001-2011) pp. 395-426

Danielle Morin

Auditor-provided non-audit services in listed and private family firms pp. 427-454

Michael Dobler

Determinants of quality corporate governance in Sub-Saharan Africa pp. 455-485

Nelson Waweru

Audit tenure, auditor specialization and audit report lag pp. 490-512

Mai Dao and Trung Pham

Audit partner specialization and audit fees pp. 513-526

Albert L. Nagy

Corporate executive’s gender and audit fees pp. 527-547

Ting-Chiao Huang, Hua-Wei Huang and Chih-Chen Lee

Factors influencing non-compliance with ASU 2010-06 in the banking industry pp. 548-574

Hung-Yuan (Richard) Lu and Vivek Mande

2014, month April, vol 29

Auditing service providers: supporting auditors in cross-organizational settings pp. 286-303

Daniel Bachlechner, Stefan Thalmann and Markus Manhart

Modeling voluntary CAAT utilization decisions in auditing pp. 304-326

Mary B. Curtis and Elizabeth A. Payne

Examining the adoption of computer-assisted audit tools and techniques pp. 327-349

Nurmazilah Mahzan and Andy Lymer

Technology in audit engagements: a case study pp. 350-365

Miklos A. Vasarhelyi and Silvia Romero

2014, month February, vol 29

The effects of auditor rotation on client management's negotiation strategies pp. 110-130

Regan N. Schmidt and Britney E. Cross

Leaving a joint audit system: conditional fee reductions pp. 131-152

Claus Holm and Frank Thinggaard

Independent audit committee characteristics and real earnings management pp. 153-172

Jerry Sun, George Lan and Guoping Liu

Corporate governance, directors' and officers' insurance premiums and audit fees pp. 173-195

Hyeesoo H. Chung and Jinyoung P. Wynn

New guidance on internal audit – an analysis and appraisal of recent developments pp. 196-218

Andrew D. Chambers

The impact of audit reforms on objectivity during the performance of non-audit services pp. 222-236

Richard G. Brody, Christine M. Haynes and Craig G. White

Factors influencing the assurance of sustainability reports in the context of the economic crisis in Portugal pp. 237-252

Manuel Branco, Catarina Delgado, Sónia Ferreira Gomes and Teresa Cristina Pereira Eugénio

Impediments to CSR assurance in an emerging economy pp. 253-267

Faizah Darus, Yussri Sawani, Mustaffa Mohamed Zain and Tamoi Janggu

Guidance on internal audit's interface with regulators pp. 268-283

Andrew D. Chambers

2014, month January, vol 29

Audit fee stickiness pp. 2-26

Charl de Villiers, David Hay and Zhizi (Janice) Zhang

Professional skepticism and auditor cognitive performance in a hypothesis-testing task pp. 27-49

Marietta Peytcheva

Tax services, consequence severity, and jurors' assessment of auditor liability pp. 50-75

John M. Thornton and Michael K. Shaub

Environmental initiatives and earnings management pp. 76-106

Barri Litt, Divesh Sharma and Vineeta Sharma

2013, month October, vol 28

Internal audit function, board quality and financial reporting quality: evidence from Malaysia pp. 780-814

Shireenjit K. Johl, Satirenjit Kaur Johl, Nava Subramaniam and Barry Cooper

Effect ofguanxiand ethical orientations on Chinese auditors' ethical reasoning pp. 815-837

Mingzhi Liu

Competition, corporate governance, ownership structure and risk reporting pp. 838-865

Ekramy Said Mokhtar and Howard Mellett

Firm size and the voluntary disclosure of nonfinancial information by private versus public firm managers pp. 866-892

Khondkar E. Karim, Robert Pinsker and Ashok Robin

2013, month August, vol 28

“Big 4 fee premium” and audit quality: latest evidence from UK listed companies pp. 680-707

Domenico Campa

Forced auditor change, industry specialization and audit fees pp. 708-734

Winifred D. Scott and Willie E. Gist

Audit fees during initial engagement in Malaysia pp. 735-754

Effiezal Aswadi bn Abdul Wahab and Mazlina Mat Zain

Overvalued equities and audit fees: a research note pp. 755-776

Ahsan Habib, Rong Gong and Mahmud Hossain

2013, month July, vol 28

Auditors' time pressure: does ethical culture support audit quality? pp. 572-591

Jan Svanberg and Peter Öhman

Implementation of the continuous auditing system in the ERP‐based environment pp. 592-627

Il‐hang Shin, Myung‐gun Lee and Woojin Park

Do Big 4 audit firms improve the value relevance of earnings and equity? pp. 628-646

Hsien‐Li Lee and Hua Lee

Corporate social responsibility disclosures over time: evidence from Malaysia pp. 647-676

Abdifatah Ahmed Haji

2013, month June, vol 28

Board composition and bank performance in Kuwait: an empirical study pp. 472-494

Mejbel Al‐Saidi and Bader Al‐Shammari

Informal interactions between audit committees and internal audit functions pp. 495-515

Mahbub Zaman and Gerrit Sarens

Loan defaults and hazard models for bankruptcy prediction pp. 516-541

Benjamin P. Foster and Jozef Zurada

The association between earnings management and asset misappropriation pp. 542-567

Dan‐Bee Song, Ho‐Young Lee and Eun‐Jung Cho

2013, month May, vol 28

Antecedents and consequences of audit expectation gap pp. 384-406

Amirhossein Taebi Noghondari and Soon‐Yau Foong

The effects of recurring and non‐recurring non‐audit services on auditor independence pp. 407-425

Deborah Alexander and David Hay

The role of causal links in performance measurement models pp. 426-443

Yulia Kasperskaya and Michael Tayles

Value relevance of voluntary disclosure and the global financial crisis: evidence from China pp. 444-468

Zhuoming Wang, Muhammad Jahangir Ali and Mahmoud Al‐Akra

2013, month April, vol 28

Internal and external auditor ethical decision‐making pp. 300-322

Donald F. Arnold, Jack W. Dorminey, A.A. Neidermeyer and Presha E. Neidermeyer

Agency conflicts and the demand for non‐audit services pp. 323-344

Reiner Quick, Matthias Sattler and Daniela Wiemann

Going‐concern audit opinions for bankrupt companies – impact of credit rating pp. 345-363

Dorothy Feldmann and William J. Read

The impact of hardiness on accounting task performance pp. 364-380

Casey J. McNellis

2013, month March, vol 28

A meta‐analysis of the determinants of modified audit opinion decisions pp. 184-216

Ahsan Habib

Ethical climate, goal interdependence, and commitment among Asian auditors pp. 217-244

William E. Shafer, Margaret C.C. Poon and Dean Tjosvold

Do auditors perceive that there exists earnings management in goodwill accounting under IFRS? pp. 245-260

Kati Pajunen and Jani Saastamoinen

A study of voluntary disclosure of listed Chinese firms – a stakeholder perspective pp. 261-294

Wen Qu, Philomena Leung and Barry Cooper

2013, month January, vol 28

Corporate governance in five Arabian Gulf countries pp. 7-22

Nabil Baydoun, William Maguire, Neal Ryan and Roger Willett

Income smoothing behaviour by Asian transportation firms pp. 23-44

Rusmin Rusmin, Glennda Scully and Greg Tower

Auditor industry specialization, board governance, and earnings management pp. 45-64

Jerry Sun and Guoping Liu

Characteristics of audit committee financial experts: an empirical study pp. 65-78

Venkataraman M. Iyer, E. Michael Bamber and Jeremy Griffin

The utilisation of generalized audit software (GAS) by external auditors pp. 88-113

Aidi Ahmi and Simon Kent

The current status of greenhouse gas reporting by Chinese companies pp. 114-139

Choi Ieng Chu, Bikram Chatterjee and Alistair Brown

Exploration of skepticism, client‐specific experiences, and audit judgments pp. 140-160

Velina Popova

SEC enforcement releases and audit fees pp. 161-177

Abhijit Barua and Antoinette L. Smith