Managerial Auditing Journal

1986 - 2026

Current editor(s): Professor Jie Zhou

From Emerald Group Publishing Limited
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2010, month October, vol 25

Managers' and auditors' perceptions of intellectual capital reporting pp. 844-860

Atef Ahmed and Khaled Hussainey

Fraud detection, redress and reporting by auditors pp. 861-881

Harold Hassink, Roger Meuwissen and Laury Bollen

An empirical investigation of the use of ISA 520 “analytical procedures” among Big 4 versus non‐Big 4 audit firms in Egypt pp. 882-911

Khaled Samaha and Mohamed Hegazy

Insights into current practices in auditing environmental matters pp. 912-933

Christina Chiang

Challenges and opportunities from greenhouse gas emissions reporting and independent auditing pp. 934-942

Eric G. Olson

2010, month September, vol 25

Citation “snapshot” of three leading international auditing journals pp. 724-733

Thomas E. McKee

The effects of task complexity and skill on over/under‐estimation of internal control pp. 734-755

Maureen Francis Mascha and Cathleen L. Miller

Multi‐risk level examination of going concern modifications pp. 756-791

Antony Young and Yi Wang

Value relevance of accounting information in China pre‐ and post‐2001 accounting reforms pp. 792-813

Keryn Chalmers, Farshid Navissi and Wen Qu

Transition to IFRS in Greece: financial statement effects and auditor size pp. 814-842

Ioannis Tsalavoutas and Lisa Evans

2010, month July, vol 25

Auditor quality and earnings management: Singaporean evidence pp. 618-638

Rusmin Rusmin

Auditor conservatism following audit failures pp. 639-658

Stephan A. Fafatas

Neural networks: the panacea in fraud detection? pp. 659-678

Maria Krambia‐Kapardis, Chris Christodoulou and Michalis Agathocleous

Corporate environmental disclosure, corporate governance and earnings management pp. 679-700

Nan Sun, Aly Salama, Khaled Hussainey and Murya Habbash

The making of accountants: the continuing influence of early career experiences pp. 701-719

R. Drew Sellers and Timothy J. Fogarty

2010, month June, vol 25

External auditors' reliance on internal auditors and its impact on audit fees pp. 509-525

Mishiel Said Suwaidan and Amer Qasim

Financial restatements and corporate governance among Malaysian listed companies pp. 526-552

Shamsul Nahar Abdullah, Nor Zalina Mohamad Yusof and Mohamad Naimi Mohamad Nor

Perceived effectiveness of fraud detection audit procedures in a stock and warehousing cycle pp. 553-568

Philmore Alleyne, Nadini Persaud, Peter Alleyne, Dion Greenidge and Peter Sealy

Earnings management and the performance of seasoned private equity placements pp. 569-590

Daoping (Steven) He, David C. Yang and Liming Guan

Corporate social responsibility disclosure and its relation on institutional ownership pp. 591-613

Mustaruddin Saleh, Norhayah Zulkifli and Rusnah Muhamad

2010, month May, vol 25

The value of audit qualifications in China pp. 404-426

Robert Czernkowski, Wendy Green and Yi Wang

Audit committee effectiveness: a public sector case study pp. 427-443

Johnathan Magrane and Sue Malthus

Do client dependence and amount of audit fees affect lending decisions? pp. 444-457

Arnold Schneider

Effective use of qualitative materiality factors: evidence from Spain pp. 458-483

Javier Montoya del Corte, Francisco Javier Martínez García and Ana Fernández Laviada

Examination of the actual turnover decisions of female auditors in public accounting pp. 484-502

Philip Law

2010, month April, vol 25

The association between corporate governance guidelines and risk management and internal control practices pp. 288-308

Gerrit Sarens and Joe Christopher

Internal audit and audit fees: further evidence pp. 309-327

Harjinder Singh and Rick Newby

Internal audit independence and objectivity: emerging research opportunities pp. 328-360

Jenny Stewart and Nava Subramaniam

The effect of client industry structure on client preference for privacy and auditor concentration pp. 361-376

R. Mithu Dey

Effects of ethical context on conflict and commitment among Chinese accountants pp. 377-400

William E. Shafer and Zhihong Wang

2010, month March, vol 25

Audit committee financial expertise and misappropriation of assets pp. 208-225

Sameer T. Mustafa and Nourhene Ben Youssef

Organisational commitment, role tension and affective states in audit firms pp. 226-239

Alice Garcia and Olivier Herrbach

CPAs' employment with former audit clients and auditor independence in the post‐Enron era pp. 240-258

Philip Law

Investor reactions to disclosures of material internal control weaknesses pp. 259-268

Kim Ittonen

The relationship between accounting students' love of money and their ethical perception pp. 269-281

Rafik Z. Elias and Magdy Farag

2010, month January, vol 25

Do investors perceive the going‐concern opinion as useful for pricing stocks? pp. 4-16

Dennis M. O'Reilly

What prompts firms to choose between business and geographic segments as a primary segment? pp. 17-31

Mohammad Talha and Abdullah Sallehhuddin Abdullah Salim

Assessing the perceptions of the quality of reported earnings in Egypt pp. 32-52

Hany Kamel and Said Elbanna

National culture effects on groups evaluating internal control pp. 53-78

Marc Sim

Factors associated with the adoption of risk‐based internal auditing pp. 79-98

Nuno Castanheira, Lúcia Lima Rodrigues and Russell Craig

Audit fee premium and auditor change: the effect of Sarbanes‐Oxley Act pp. 102-121

Ahmed Ebrahim

Audit pricing and the Big4 fee premium: evidence from Belgium pp. 122-139

Tom Van Caneghem

Determinants of internal control characteristics influencing voluntary and mandatory disclosures pp. 140-159

Hasnah Haron, Dato' Daing Nasir Ibrahim, K. Jeyaraman and Ong Hock Chye

Time pressure, task complexity, and audit effectiveness pp. 160-181

Anthony R. Bowrin and James King

Determinants of corporate internet reporting: evidence from Egypt pp. 182-202

Doaa Aly, Jon Simon and Khaled Hussainey

2009, month October, vol 24

A summary of the global Common Body of Knowledge 2006 (CBOK) study in internal auditing pp. 813-834

Priscilla Burnaby and Susan Hass

Usage of Internal Auditing Standards by companies in the United States and select European countries pp. 835-860

Priscilla A. Burnaby, Mohammad Abdolmohammadi, Susan Hass, Gerrit Sarens and Marco Allegrini

Internal audit – an Asia‐Pacific profile and the level of compliance with Internal Auditing Standards pp. 861-882

Philomena Leung and Barry J. Cooper

Usage of Internal Auditing Standards and internal auditing activities in South Africa and all respondents pp. 883-898

Marinda Marais, Priscilla A. Burnaby, Susan Hass, Elmarie Sadler and Houdini Fourie

Commitment to independence by internal auditors: the effects of role ambiguity and role conflict pp. 899-925

Zaini Ahmad and Dennis Taylor

2009, month September, vol 24

Auditors' internal control opinions: do they influence judgments about investments? pp. 709-723

Arnold Schneider

The effect of goals on auditors' judgments and their perceptions of and conformity to other auditors' judgments pp. 724-742

Stephen K. Asare and Anna M. Cianci

The Sarbanes‐Oxley Act of 2002: what impact has it had on small business firms? pp. 743-766

Stuart Michelson, Jud Stryker and Betty Thorne

Shareholder rights, corporate governance and earnings quality pp. 767-791

Wei Jiang and Asokan Anandarajan

Advancement to partnership in public accounting firms in Hong Kong pp. 792-805

Philip Law

2009, month July, vol 24

Auditor tenure, auditor specialization, and information asymmetry pp. 600-623

Ali R. Almutairi, Kimberly A. Dunn and Terrance Skantz

Audit committee characteristics in financially distressed and non‐distressed companies pp. 624-638

Mohd Mohid Rahmat, Takiah Mohd Iskandar and Norman Mohd Saleh

Culture and corporate voluntary reporting pp. 639-667

Monir Zaman Mir, Bikram Chatterjee and Abu Shiraz Rahaman

UAE corporations‐specific characteristics and level of risk disclosure pp. 668-687

Mostafa Kamal Hassan

Corporate governance, disclosure and foreign share ownership on the Ghana Stock Exchange pp. 688-703

Godfred A. Bokpin and Zangina Isshaq

2009, month June, vol 24

Strategy, control activities, monitoring and effectiveness pp. 500-522

Adebayo Agbejule and Annukka Jokipii

The association between auditor quality and human capital pp. 523-541

Yu‐Shu Cheng, Yi‐Pei Liu and Chu‐Yang Chien

Initial online trust formation: the role of company location and web assurance pp. 542-563

Richard Fisher and S. Zoe Chu

The audit expectations gap and the role of audit education: the case of an emerging economy pp. 564-583

Javed Siddiqui, Taslima Nasreen and Aklema Choudhury‐Lema

Sarbanes‐Oxley section 404 compliance pp. 584-598

Hua‐Wei Huang

2009, month May, vol 24

Measuring audit quality in an era of change pp. 400-422

Angus Duff

An analysis of graphic disclosure in annual reports: the case of Turkey pp. 423-444

Ali Uyar

Disclosure and dividend signalling when sustained earnings growth declines pp. 445-454

Khaled Hussainey and Jinan Aal‐Eisa

The effect of performance feedback and client importance on auditors' self‐ and public‐focused ethical judgments pp. 455-474

Anna M. Cianci and James Lloyd Bierstaker

Audit committees: voluntary formation by ASX non‐top 500 pp. 475-493

Li (Glenda) Chen, Alan Kilgore and Renee Radich

2009, month April, vol 24

Corporate governance, firm characteristics and risk management committee formation in Australian companies pp. 316-339

Nava Subramaniam, Lisa McManus and Jiani Zhang

The impact of audit quality on earnings predictability pp. 340-351

Khaled Hussainey

Paradigm shift in information systems auditing pp. 352-367

Munir Majdalawieh and Issam Zaghloul

The role of audit committees in managing relationships with external auditors after SOX pp. 368-397

Rani Hoitash and Udi Hoitash

2009, month March, vol 24

Information intensity, control deficiency risk, and materiality pp. 220-232

Akhilesh Chandra and Thomas G. Calderon

The determinants of corporate performance pp. 233-247

Lee Shin‐Ping and Chuang Tsung‐Hsien

The value relevance of financial statements and their impact on stock prices pp. 248-265

Panagiotis E. Dimitropoulos and Dimitrios Asteriou

Investors' use of corporate reports in Bahrain pp. 266-289

Jasim Al‐Ajmi

The association between insider trading surrounding going concern audit opinions and future bankruptcy pp. 290-312

Jonathan Stanley, F. Todd De Zoort and Gary Taylor

2009, month January, vol 24

Establishing a baseline for assessing the frequency of auditors' comments concerning perceived client integrity pp. 4-21

Richard A. Bernardi

A comparison of auditor and non‐auditor performance evaluations pp. 22-38

Steve Buchheit, William R. Pasewark and Jerry R. Strawser

Risk reporting pp. 39-57

Azlan Amran, Abdul Manaf Rosli Bin and Bin Che Haat Mohd Hassan

Earnings management practices from the perspective of external and internal auditors pp. 58-80

Ahmed A. Al‐khabash and Ali A. Al‐Thuneibat

Management accounting practices in the Greek hospitality industry pp. 81-98

Odysseas Pavlatos and Ioannis Paggios

The future of the external audit function pp. 104-113

Ian Fraser and Chris Pong

Crunch time for bank audits? Questions of practice and the scope for dialogue pp. 114-134

Margaret Woods, Christopher Humphrey, Kevin Dowd and Yu‐Lin Liu

The audit crunch: reforming auditing pp. 135-155

Prem Sikka, Steven Filling and Pik Liew

The audit trinity: the key to securing corporate accountability pp. 156-182

Brenda A. Porter

Restoring trust in auditing: ethical discernment and the Adelphia scandal pp. 183-203

Kristine Barlaup, Hanne Iren Drønen and Iris Stuart

Travelling audit's fault lines: a new architecture for auditing standards pp. 204-215

David J. Hatherly