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 2020-01-01 to 2024-01-01.)
ArticleCitations
CEO power and corporate social responsibility (CSR) disclosure: does stakeholder influence matter?35
CEO characteristics and bank performance: evidence from India34
Consequences of the implementation of expanded audit reports with key audit matters (KAMs) on audit quality33
Turnover in public accounting firms: a literature review30
The affiliations and characteristics of female directors and earnings management: evidence from Turkey28
Key audit risks and audit procedures during the initial year of the COVID-19 pandemic: an analysis of audit reports 2019-202028
Research patterns and intellectual structure of Managerial Auditing Journal: a retrospective using bibliometric analysis during 1986-201926
Internal audit: from effectiveness to organizational significance26
The perceived impact of the KAM reforms on audit reports, audit quality and auditor work practices: stakeholders’ perspectives25
Female audit committee directorship and audit fees24
Whistleblowing by auditors: the role of professional commitment and independence commitment22
The impact of COVID-19 pandemic on earnings management and the value relevance of earnings: US evidence20
Female CEO succession and audit fees: evidence from China19
Do key audit matters (KAMs) matter? Auditors’ perceptions of KAMs and audit quality in Finland19
Gender diversity in audit committees and audit fees: evidence from China19
The association between voluntary disclosure in audit committee reports and banks’ earnings management19
Corporate governance and compliance with IFRS 718
Audit committee characteristics and bank performance: evidence from India17
Earnings management and investor protection during the COVID-19 pandemic: evidence from G-12 countries15
The effect of audit of outgoing leading officials’ natural resource accountability on environmental governance: evidence from China15
Impact of COVID-19 pandemic on auditors’ responsibility: evidence from European listed companies on key audit matters15
How do the current auditing standards fit the emergent use of blockchain?15
Audit quality and COVID-19 restrictions15
Auditor tenure and audit quality: an investigation of moderating factors prior to the commencement of mandatory rotations in India14
Do tournament incentives motivate chief executive officers to be socially responsible?14
Using generalized audit software to detect material misstatements, control deficiencies and fraud14
Mandatory audit firm rotation: a critical composition of practitioner views from an emerging economy14
Can internal audit functions improve firm operational efficiency? Evidence from China13
A cross-firm analysis of corporate governance compliance and performance in Indonesia12
Key audit matters: did IAASB unravel the knots of confusion in audit reports decisions?12
Military reform, militarily-connected firms and auditor choice11
Strength of auditing and reporting standards, corruption and money laundering: a cross-country investigation11
Effects of digitalisation of organisations on internal audit activities and practices10
An examination of factors associated with investment in internal auditing technology9
Audit committee members with CEO experience and the value of cash holdings9
Religiosity at the top: does it interact with accounting expertise to limit real earnings management?9
Politics and institution of corporate governance in Vietnamese state-owned enterprises9
The effect of family control on audit fees during financial crisis9
Key audit matters and debt contracting: evidence from China9
Political connections, political uncertainty and audit fees: evidence from Pakistan7
Economic policy uncertainty and audit effort: evidence from audit hours7
Financial market consequences of early adoption of international standards on auditing: international evidence7
Impact of auditor characteristics and Covid-19 Pandemic on KAMs reporting7
COVID-19 pandemic resilience: an analysis of firm valuation and disclosure of sustainability practices of listed firms7
Analyst forecasting during COVID-19 pandemic6
Voluntary audit committees, auditor selection and audit quality: evidence from Taiwan6
Audit committee expertise in large European firms6
Auditor ethics: do experience and gender influence auditors’ moral awareness?6
Auditors’ response to corporate fraud: evidence from audit fees and auditor turnover6
Salary perception and career prospects in audit firms6
Guest editorial: The COVID-19 pandemic: a catalyst for digital transformation6
Internal audit quality and earnings management: evidence from the UK6
Factors associated with the adoption of data analytics by internal audit function5
Relation among corporate environmental disclosure, earnings management and accounting conservatism: evidence from Chinese listed firms5
Auditor switching, lowballing and conditional conservatism: evidence from selected Asian countries5
The role of the Big 4 and second-tier international networks in redeveloping China’s audit market5
Corporate governance and investment decisions of retail investors in equity: do group affiliation and firm age matter?5
The effect of engagement partner workload on audit quality5
Insights into neo-institutional theory in accounting and auditing regulation research5
Attributes of the internal audit function and effectiveness of internal audit services: evidence from local government authorities in Tanzania5
Audit fees, board ethnicity and board independence: evidence from South Africa5
Audit committee ownership and the cost of equity capital5
Board gender diversity and firm risk: international evidence5
Lessons from leveraging technology in auditing during COVID-19: an emerging economy perspective5
The influence of private family firm characteristics on audit fees: the family name as a red flag5
Organizational identity, professional identity salience and internal auditors’ assessments of the severity of internal control concerns5
The effect of religiosity–morality interaction on auditor independence in Egypt5
Debt financing and classification shifting of private firms4
Female representation on the board of directors and accrual quality within the context of cultural dimensions and accounting values4
The impact of COVID-19 restrictions on audit fees and audit delay: evidence from auditor local offices4
The effect of audit firm attributes on audit delay in the presence of financial reporting complexity4
Litigation against clients and audit report lag: an examination of the role of state ownership and regional legal development in China4
Impacts of reporting lines and joint reviews on internal audit effectiveness4
Governmental customer concentration and audit pricing4
Affiliation of local audit firms with Big4 auditors and capital structure: evidence from Indonesia4
The internal control manager and operational efficiency: evidence from Korea4
Effects of qualitative factors and auditors’ personal characteristics on materiality judgments4
The effect of individual auditor quality on audit outcomes: opening the black box of audit quality3
Does audit firm tenure enhance firm value? Closing the expectation gap through corporate social responsibility3
Relevance of supplementary fair value disclosures under market uncertainty: effects on audit fees and investors’ pricing3
CEO turnover and audit pricing: the role of media tone3
AI-based audit of fuzzy front end innovation using ISO560023
Mandatory partner rotation, audit timeliness and audit pricing3
What matters in cost of debt: audit partner public-client specialization or busyness?3
Upward feedback falling on deaf ears: the effect on provider organizational citizenship and counterproductive work behaviors in the audit profession3
Audit committee members’ proximity to corporate headquarters and audit fees3
Judicial hellholes and other differential characteristics: is state-level legal risk reflected in audit fee pricing?3
Narrative forward-looking information disclosure, do ownership concentration, boardroom gender diversity and cultural values matter? A cross country study3
Do adjustments bring auditors peace of mind? The effect of previous audit adjustments on current-year audit pricing3
The effect of CEO friendship and perceived pay equity on the earnings management behavior of business-unit managers3
Psychological capital, moral courage and internal audit effectiveness (IAE): a complementary or substitution effect3
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