Managerial Auditing Journal

1986 - 2024

Current editor(s): Professor Jie Zhou

From Emerald Group Publishing Limited
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Implications of the IFRS goodwill accounting treatment pp. 862-880: Graeme Wines, Ron Dagwell and Carolyn Windsor
The determinants of forward‐looking information in annual reports of UAE companies pp. 881-894: Khaled Aljifri and Khaled Hussainey
CEO image, NAS and risk assessment pp. 895-912: Govind S. Iyer and Philip M.J. Reckers
Perceived environmental uncertainty, supply chain purchasing strategy, and use of MAS information pp. 913-927: Adebayo Agbejule and Ashley Burrowes
Professional accounting bodies' perceptions of ethical issues, causes of ethical failure and ethics education pp. 928-944: Beverley Jackling, Barry J. Cooper, Philomena Leung and Steven Dellaportas

Corporate governance: measurement and determinant analysis pp. 740-760: Imen Khanchel
Auditor fees and audit quality pp. 761-786: Rani Hoitash, Ariel Markelevich and Charles A. Barragato
Governance factors affecting internal auditors' ethical decision‐making pp. 787-808: Conor O'Leary and Jenny Stewart
Regression analysis for equipment auditing pp. 809-822: Sri Beldona and Vernon E. Francis
Engagement quality review: insights from the academic literature pp. 823-839: Arnold Schneider and William F. Messier
Reported social and environmental taxonomies: a longer‐term glimpse pp. 840-860: Jean Raar

Quality assurance review programs of auditing firms: an international perspective pp. 644-660: Yass A. Alkafaji
Audit costs, material weaknesses under SOX Section 404 pp. 661-673: Benjamin P. Foster, William Ornstein and Trimbak Shastri
Transparent financial disclosure and SFAS No. 142 pp. 674-687: Suzanne Sevin, Richard Schroeder and Sak Bhamornsiri
Earnings management and the audit opinion: evidence from Malaysia pp. 688-715: Shireenjit Johl, Christine A. Jubb and Keith A. Houghton
CEO duality, audit committee effectiveness and audit risks pp. 716-728: Mark A. Bliss, Balachandran Muniandy and Abdul Majid
Money laundering and the risk of diminishing returns pp. 729-732: John Davies

An improved process model for internal auditing pp. 552-565: Michael Elliott, Ray Dawson and Janet Edwards
The impact of codes of ethics and experience on auditor judgments pp. 566-589: Gary Pflugrath, Nonna Martinov‐Bennie and Liang Chen
Organizational risk in large audit firms pp. 590-603: Kim K. Jeppesen
Ownership structure, board composition and corporate voluntary disclosure pp. 604-619: Xiao Huafang and Yuan Jianguo
The progress of accounting harmonization in China pp. 620-640: Ip Chi Kuan and Carlos Noronha

Determinants and consequences of non‐audit service fees pp. 446-469: Ahsan Habib and Ainul Islam
Internal audit effectiveness: an Ethiopian public sector case study pp. 470-484: Dessalegn Getie Mihret and Aderajew Wondim Yismaw
Organizational‐professional conflict and cultural differences among auditors in emerging markets pp. 485-502: Mohamad T.A. El‐Rajabi
Performance evaluation measures in the private sector: Egyptian practice pp. 503-513: Tariq Ismail
The “economic paradigm” in management accounting pp. 514-532: Fábio Frezatti
Antecedents of budgetary participation: enhancing employees' job performance pp. 533-548: Desmond Yuen

Staff auditor reporting decisions under time deadline pressure pp. 340-353: Jesse C. Robertson
Organizational commitment and auditors in public accounting pp. 354-375: Lawrence P. Kalbers and William J. Cenker
Industrial sector and financial distress pp. 376-391: Malcolm Smith and Dah‐Kwei Liou
Embedding risk management: structures and approaches pp. 392-409: Ian Fraser and William Henry
Motivations for environmental collaboration within the building and construction industry pp. 410-441: Terese Fiedler and Craig Deegan

Overcoming barriers to sustainable implementation of the ISO 9001 system pp. 244-254: S.X. Zeng, P. Tian and C.M. Tam
Sarbanes‐Oxley: are audit committees up to the task? pp. 255-267: Chun‐Keung (Stan) Hoi, Ashok Robin and Daniel Tessoni
A multivariate analysis of the determinants of auditors' opinions on Asian banks pp. 268-287: Chrysovalantis Gaganis and Fotios Pasiouras
The audit expectation gap: evidence from Lebanon pp. 288-302: Yusuf Munir Sidani
Management practices and performance reporting in the Sri Lankan apparel sector pp. 303-318: Anton Malmadana Kapuge and Malcolm Smith
Disclosure and corporate governance in developing countries: evidence from Ghana pp. 319-334: Mathew Tsamenyi, Elsie Enninful‐Adu and Joseph Onumah

Effects of the PricewaterhouseCoopers merger on the UK audit services market pp. 121-138: Darren Duxbury, Peter Moizer and Wan Azmimi Wan‐Mohamed
Determinants of audit fees for French quoted firms pp. 139-160: Nathalie Gonthier‐Besacier and Alain Schatt
Auditor concentration in a joint‐auditing environment: the French market 1997‐2003 pp. 161-176: Charles Piot
Choice of auditors and earnings management during the Asian financial crisis pp. 177-196: Yew Ming Chia, Irvine Lapsley and Hing‐Wah Lee
Competition in the UK accounting services market pp. 197-217: Kevin P. McMeeking
Accounting firms cautiously maneuver in the new audit environment – a note pp. 218-225: Albert L. Nagy and William J. Cenker
Fifteen years of reformation – what next? pp. 226-235: J.P. (Ian) Percy

Restoring public confidence in capital markets through auditor rotation pp. 5-17: Sandra K. Gates, D. Jordan Lowe and Philip M.J. Reckers
Investors' attitudes toward source credibility pp. 18-33: David L. Schwarzkopf
Audit judgment performance: assessing the effect of performance incentives, effort and task complexity pp. 34-52: Zuraidah Mohd‐Sanusi and Takiah Mohd‐Iskandar
The impact of auditor‐client relationships on the reversal of first‐time audit qualifications pp. 53-79: Michael J. Meyer, John T. Rigsby and Jeff Boone
Perceptions of preparers and users to accounting change: a case study in an Australian university pp. 80-94: Nazmi Sae'b Jarrar, Malcolm Smith and Colin Dolley
Top executive audits: strategic reviews of operational activities pp. 95-105: Barry J. Witcher, Vinh Sum Chau and Paul Harding