Managerial Auditing Journal

Papers
(The median citation count of Managerial Auditing Journal is 3. The table below lists those papers that are above that threshold based on CrossRef citation counts [max. 250 papers]. The publications cover those that have been published in the past four years, i.e., from 2020-12-01 to 2024-12-01.)
ArticleCitations
Guest editorial: The COVID-19 pandemic: a catalyst for digital transformation62
Key audit risks and audit procedures during the initial year of the COVID-19 pandemic: an analysis of audit reports 2019-202039
The impact of COVID-19 pandemic on earnings management and the value relevance of earnings: US evidence35
The perceived impact of the KAM reforms on audit reports, audit quality and auditor work practices: stakeholders’ perspectives32
Female CEO succession and audit fees: evidence from China31
Research patterns and intellectual structure of Managerial Auditing Journal: a retrospective using bibliometric analysis during 1986-201930
Gender diversity in audit committees and audit fees: evidence from China30
Earnings management and investor protection during the COVID-19 pandemic: evidence from G-12 countries26
Impact of COVID-19 pandemic on auditors’ responsibility: evidence from European listed companies on key audit matters26
Do key audit matters (KAMs) matter? Auditors’ perceptions of KAMs and audit quality in Finland26
Audit quality and COVID-19 restrictions25
How do the current auditing standards fit the emergent use of blockchain?24
Audit committee characteristics and bank performance: evidence from India21
Key audit matters: did IAASB unravel the knots of confusion in audit reports decisions?19
Auditor tenure and audit quality: an investigation of moderating factors prior to the commencement of mandatory rotations in India16
Effects of digitalisation of organisations on internal audit activities and practices15
Auditors’ response to corporate fraud: evidence from audit fees and auditor turnover14
Board gender diversity and firm risk: international evidence13
Economic policy uncertainty and audit effort: evidence from audit hours12
Key audit matters and debt contracting: evidence from China11
Impact of auditor characteristics and Covid-19 Pandemic on KAMs reporting11
Lessons from leveraging technology in auditing during COVID-19: an emerging economy perspective11
Political connections, political uncertainty and audit fees: evidence from Pakistan11
Confucianism and auditor changes: evidence from China11
Corporate governance and investment decisions of retail investors in equity: do group affiliation and firm age matter?10
The impact of COVID-19 restrictions on audit fees and audit delay: evidence from auditor local offices10
Relation among corporate environmental disclosure, earnings management and accounting conservatism: evidence from Chinese listed firms10
Factors associated with the adoption of data analytics by internal audit function10
Analyst forecasting during COVID-19 pandemic9
Audit fees, board ethnicity and board independence: evidence from South Africa9
Female representation on the board of directors and accrual quality within the context of cultural dimensions and accounting values9
COVID-19 pandemic resilience: an analysis of firm valuation and disclosure of sustainability practices of listed firms8
The effect of engagement partner workload on audit quality8
Governmental customer concentration and audit pricing8
Insights into neo-institutional theory in accounting and auditing regulation research8
Undergraduate business students’ perception of auditing: impact of proximity and knowledge on auditors’ stereotype7
Audit committee ownership and the cost of equity capital7
Impacts of reporting lines and joint reviews on internal audit effectiveness7
AI-based audit of fuzzy front end innovation using ISO560027
Auditor ethics: do experience and gender influence auditors’ moral awareness?7
Non-audit services and auditor independence in stable and unstable economic conditions7
Attributes of the internal audit function and effectiveness of internal audit services: evidence from local government authorities in Tanzania7
Hometown sentiment: CEO hometown identity and company audit fees7
Do clients’ environmental risks affect audit pricing? Evidence from environmental violations in China7
Internal audit quality and earnings management: evidence from the UK7
The role of the Big 4 and second-tier international networks in redeveloping China’s audit market6
Relevance of supplementary fair value disclosures under market uncertainty: effects on audit fees and investors’ pricing6
Audit committee characteristics, enterprise risk management and stock price synchronicity6
The effect of audit firm attributes on audit delay in the presence of financial reporting complexity6
Voluntary audit committees, auditor selection and audit quality: evidence from Taiwan6
Auditor switching, lowballing and conditional conservatism: evidence from selected Asian countries6
Organizational identity, professional identity salience and internal auditors’ assessments of the severity of internal control concerns6
“Tone at the top”: management’s discussion and analysis and audit quality6
Effects of qualitative factors and auditors’ personal characteristics on materiality judgments6
The influence of private family firm characteristics on audit fees: the family name as a red flag6
Close auditor-client relationships: adverse effects and the potential mitigating role of partner rotation5
Does mandatory audit rotation affect insider trading? Evidence from China5
Audit committee members’ proximity to corporate headquarters and audit fees5
The effect of individual auditor quality on audit outcomes: opening the black box of audit quality5
Auditee’s payout policies: does audit quality matter?4
Audit quality and independence concerns after major audit reforms within a developing country: stakeholder perceptions from Vietnam4
Mandatory partner rotation, audit timeliness and audit pricing4
Judicial hellholes and other differential characteristics: is state-level legal risk reflected in audit fee pricing?4
CEO turnover and audit pricing: the role of media tone4
Debt financing and classification shifting of private firms4
Upward feedback falling on deaf ears: the effect on provider organizational citizenship and counterproductive work behaviors in the audit profession4
High-speed rail network and earnings management techniques usage trade-off: the moderating effects of governance and religion4
Litigation against clients and audit report lag: an examination of the role of state ownership and regional legal development in China4
Board informal hierarchy and audit quality: evidence from China3
Audit partner characteristics, career advancement and audit quality in the USA3
Does audit firm tenure enhance firm value? Closing the expectation gap through corporate social responsibility3
The effect of personalized audit communication and evidence inconsistency on auditor judgments and decision-making3
Do adjustments bring auditors peace of mind? The effect of previous audit adjustments on current-year audit pricing3
The desire of prestigious audit committee chairs: what are the benefits for financial reporting quality?3
Implications of directors’ education for audit fees: does the audit committee matter?3
The impact of key audit matter reporting on analyst forecast accuracy and forecast dispersion: evidence from Chinese listed firms3
Do socially responsible audit firms provide higher audit quality? An investigation of corporate social responsibility activity in audit firms3
The effect of the rules- versus principles-based accounting standards on opinion shopping3
Tracking the development of audit committees in Singapore listed companies3
CEO characteristics, management support for internal audit and corporate performance: an analysis of listed Malaysian companies3
Audit demand and monitoring mechanisms: evidence from SEC comment letters and short sellers3
The coherence of the auditor-client relationship quality and auditor tenure with client’s perceptions on added-value in SME audits: a sociological perspective3
Effects of carbon emissions on audit fees3
Trade-offs in the relationship between competition and audit quality3
Narrative forward-looking information disclosure, do ownership concentration, boardroom gender diversity and cultural values matter? A cross country study3
MASs, alliance and performance: an evidence of SOX effects3
The power of institutional investors: empirical evidence on their role in investment in internal audit function3
Psychological capital, moral courage and internal audit effectiveness (IAE): a complementary or substitution effect3
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