Managerial Auditing Journal

1986 - 2026

Current editor(s): Professor Jie Zhou

From Emerald Group Publishing Limited
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2012, month October, vol 27

Auditor perceptions of prior involvement and reputation threats as antecedents of quality threatening audit behavior pp. 796-820

Marietta Peytcheva and Peter R. Gillett

Do client firms manage the perception of auditor independence? pp. 821-845

Mikko Zerni

Corporate ownership characteristics and timeliness of remediation of internal control weaknesses pp. 846-877

Santanu Mitra, Mahmud Hossain and Barry R. Marks

The effects of internal audit role and reporting relationships on investor perceptions of disclosure credibility pp. 878-898

Travis P. Holt

2012, month August, vol 27

Public accounting firms' mix of service revenue and average productivity pp. 712-727

Magdy S. Farag and Rafik Z. Elias

Internal audit and financial reporting in the Spanish banking industry pp. 728-753

Ester Gras‐Gil, Salvador Marin‐Hernandez and Domingo Garcia‐Perez de Lema

From legitimacy by character to legitimacy by image pp. 754-773

Keith Hooper and Gina Xu

Shareholder activism in family‐controlled firms in Malaysia pp. 774-794

Siti Sakinah Azizan and Rashid Ameer

2012, month July, vol 27

Corporate governance and accounting enforcement actions in Italy pp. 622-638

Giulia Romano and Andrea Guerrini

Determinants of internal governance quality: evidence from Sweden pp. 639-665

Peter Franck and Stefan Sundgren

Was Dodd‐Frank justified in granting internal control audit exemption to small firms? pp. 666-692

R. Mithu Dey and Mary W. Sullivan

Past control risk and current audit fees pp. 693-708

Thomas G. Calderon, Li Wang and Thomas Klenotic

2012, month June, vol 27

Reflections on the internal auditing profession: what might have gone wrong? pp. 532-549

Rainer Lenz and Gerrit Sarens

Lending relationships, auditor quality and debt costs pp. 550-572

Monika Causholli and W. Robert Knechel

Voluntary IFRS disclosures: evidence from the transition from UK GAAP to IFRSs pp. 573-597

George Emmanuel Iatridis

Semester‐specific ethical instruction for auditing students pp. 598-619

Conor O'Leary

2012, month May, vol 27

Do auditors assess inherent risk as if there are no controls? pp. 448-461

Timothy C. Miller, Michael Cipriano and Robert J. Ramsay

Enhancing auditors' performance pp. 462-476

Takiah Mohd Iskandar, Ria Nelly Sari, Zuraidah Mohd‐Sanusi and Rita Anugerah

Client satisfaction and usefulness to external stakeholders from an audit client perspective pp. 477-499

Peter Öhman, Einar Häckner and Dag Sörbom

Indicators of audit fees and fraud classification: impact of SOX pp. 500-525

Mary Jane Lenard, Karin A. Petruska, Pervaiz Alam and Bing Yu

2012, month April, vol 27

Governance characteristics and role effectiveness of audit committees pp. 336-354

Akeel M. Lary and Dennis W. Taylor

Audit committee characteristics and loss reserve error pp. 355-377

Fang Sun, Xiangjing Wei and Yang Xu

The impact of expertise on the mediating role of the audit committee pp. 378-402

Zalailah Salleh and Jenny Stewart

Audit committee effectiveness and timeliness of reporting: Indonesian evidence pp. 403-424

Siti Rochmah Ika and Nazli A. Mohd Ghazali

Determinants of audit committee meeting frequency: evidence from Chinese listed companies pp. 425-444

Feng Yin, Simon Gao, Wanli Li and Huaili Lv

2012, month March, vol 27

Extent of corporate tax evasion when taxable earnings and accounting earnings coincide pp. 228-250

Stavroula Kourdoumpalou and Theofanis Karagiorgos

Audit partner specialization: the case of Andersen followers pp. 251-262

Albert Nagy

Incentive contracts and time pressure on audit judgment performance pp. 263-283

Hua Lee

Environmental event materiality and decision making pp. 284-298

Jeffrey Faux

Euro adoption and the quality of accounting information pp. 299-328

Panagiotis E. Dimitropoulos, Dimitrios Asteriou and Costas Siriopoulos

2012, month January, vol 27

Auditor independence pp. 5-40

Graeme Wines

Auditing and reporting in Europe: an analysis using country‐level data pp. 41-65

Pran Krishansing Boolaky

Earnings management and board oversight: an international comparison pp. 66-86

Habib Jouber and Hamadi Fakhfakh

Determinants of corporate reporting on the internet pp. 87-104

Ali Uyar

Male and female auditors' overconfidence pp. 105-118

Kris Hardies, Diane Breesch and Joël Branson

The determinants of web‐based corporate reporting in France pp. 126-155

Sabri Boubaker, Faten Lakhal and Mehdi Nekhili

The effect of board structure and process disclosure on corporate performance in the emerging African markets pp. 156-174

Hakim Ben Othman

The influence of connotation on readability and obfuscation in Australian chairman addresses pp. 175-198

Leopold Bayerlein and Paul Davidson

Narrative disclosure of corporate social responsibility in Islamic financial institutions pp. 199-222

Zakaria Ali Aribi and Simon S. Gao

2011, month October, vol 26

An empirical examination of hiring decisions of experienced auditors in public accounting pp. 760-777

Philip K.F. Law and Desmond C.Y. Yuen

Auditor gender and corporate earnings management behavior in private Finnish firms pp. 778-793

Jyrki Niskanen, Jukka Karjalainen, Mervi Niskanen and Jussi Karjalainen

Accountability structures and management relationships of internal audit pp. 794-816

Philomena Leung, Barry J. Cooper and Luckmika Perera

Risk‐related disclosures by non‐finance companies pp. 817-839

Jonas Oliveira, Lúcia Lima Rodrigues and Russell Craig

2011, month September, vol 26

Impact of the CFO's affiliation on auditor independence pp. 656-671

Nonna Martinov‐Bennie, Jeffrey Cohen and Roger Simnett

The decision to outsource management advisory services pp. 672-696

Pamela Kent

Corporate environmental responsibility and audit risk pp. 697-733

Mary Mindak and Wendy Heltzer

Internal auditing in the Americas pp. 734-756

Priscilla A. Burnaby and Susan Hass

2011, month July, vol 26

Exploring the role of country and client type on the auditor's client risk assessments and audit planning decisions pp. 543-565

Michael De Martinis, Hironori Fukukawa and Theodore J. Mock

Management accounting and risk management in Malaysian financial institutions pp. 566-585

Siti Zaleha Abdul Rasid, Abdul Rahim Abdul Rahman and Wan Khairuzzaman Wan Ismail

Internal audit involvement in enterprise risk management pp. 586-604

Laura de Zwaan, Jenny Stewart and Nava Subramaniam

The internal audit function pp. 605-622

Dominic S.B. Soh and Nonna Martinov‐Bennie

The effectiveness of audit committees for low‐ and mid‐cap firms pp. 623-650

Won Sil Kang, Alan Kilgore and Sue Wright

2011, month June, vol 26

External auditors' reliance on internal auditing: further evidence pp. 464-481

Lois Munro and Jenny Stewart

Materiality in the context of audit: the real expectations gap pp. 482-500

Keith A. Houghton, Christine Jubb and Michael Kend

Corporate governance and no fraud occurrence in organizations pp. 501-518

Philip Law

Indirect government controls over Australia's social security expenditure pp. 519-533

Robert J. Grose

2011, month May, vol 26

Effects of ethical context and Machiavellianism on attitudes toward earnings management in China pp. 372-392

William E. Shafer and Zhihong Wang

Political connections, corporate governance and audit fees in Malaysia pp. 393-418

Effiezal Aswadi Abdul Wahab, Mazlina Mat Zain and Kieran James

Agency theory and managerial ownership: evidence from Malaysia pp. 419-436

Mazlina Mustapha and Ayoib Che Ahmad

Audit quality and accrual persistence: evidence from the pre‐ and post‐Sarbanes‐Oxley periods pp. 437-456

Dennis Chambers and Jeff Payne

2011, month April, vol 26

Client‐specific litigation risk and audit quality differentiation pp. 300-316

Jerry Sun and Guoping Liu

Do audit tenure and firm size contribute to audit quality? pp. 317-334

Ali Abedalqader Al‐Thuneibat, Ream Tawfiq Ibrahim Al Issa and Rana Ahmad Ata Baker

The riskiness of audit firm continuing clients' portfolio pp. 335-349

Samer Khalil

Firm ownership type, earnings management and auditor relationships: evidence from India pp. 350-369

Saibal Ghosh

2011, month March, vol 26

Determinants of board and audit committee meeting frequency pp. 208-229

Giulio Greco

Further evidence on knowledge spillover and the joint determination of audit and non‐audit fees pp. 230-247

Gopal V. Krishnan and Wei Yu

Numeric‐to‐verbal translation of probability expressions in SFAS 5 pp. 248-262

Ning Du and Kevin Stevens

The functional‐institutional and consequential‐conflictual sociological approaches to accounting ethics education pp. 263-294

Seleshi Sisaye

2011, month January, vol 26

Auditor and non‐mentor supervisor relationships pp. 5-31

Cathleen L. Miller, Philip H. Siegel and Alan Reinstein

Do audit delays affect client retention? pp. 32-50

Vivek Mande and Myungsoo Son

Are internal auditing practices related to the age of the internal audit function? pp. 51-64

Gerrit Sarens, Marco Allegrini, Giuseppe D'Onza and Robert Melville

The asymmetric relationship between corporate environmental responsibility and earnings management pp. 65-88

Wendy Heltzer

Audit fees and discretionary accruals: compensation structure effect pp. 90-113

Fatima Alali

External auditor characteristics and internal control reporting under SOX section 302 pp. 114-129

Nathaniel M. Stephens

Perceptions of auditors and financial‐statement users regarding auditor independence in Bahrain pp. 130-160

Jasim Al‐Ajmi and Shahrokh Saudagaran

Big 4 auditor affiliation and accruals quality in Bangladesh pp. 161-181

M. Humayun Kabir, Divesh Sharma, Ainul Islam and Amirus Salat

Improving auditor effectiveness in assessing KYC/AML practices pp. 182-203

Dieter De Smet and Anne‐Laure Mention