Managerial Auditing Journal

Papers
(The TQCC of Managerial Auditing Journal is 8. 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 2020-07-01 to 2024-07-01.)
ArticleCitations
Guest editorial: The COVID-19 pandemic: a catalyst for digital transformation54
CEO characteristics and bank performance: evidence from India48
CEO power and corporate social responsibility (CSR) disclosure: does stakeholder influence matter?44
Consequences of the implementation of expanded audit reports with key audit matters (KAMs) on audit quality41
The affiliations and characteristics of female directors and earnings management: evidence from Turkey35
Key audit risks and audit procedures during the initial year of the COVID-19 pandemic: an analysis of audit reports 2019-202034
The impact of COVID-19 pandemic on earnings management and the value relevance of earnings: US evidence32
The perceived impact of the KAM reforms on audit reports, audit quality and auditor work practices: stakeholders’ perspectives31
Research patterns and intellectual structure of Managerial Auditing Journal: a retrospective using bibliometric analysis during 1986-201928
Female CEO succession and audit fees: evidence from China27
Gender diversity in audit committees and audit fees: evidence from China27
Whistleblowing by auditors: the role of professional commitment and independence commitment24
Do key audit matters (KAMs) matter? Auditors’ perceptions of KAMs and audit quality in Finland23
Audit quality and COVID-19 restrictions22
How do the current auditing standards fit the emergent use of blockchain?22
Impact of COVID-19 pandemic on auditors’ responsibility: evidence from European listed companies on key audit matters22
Earnings management and investor protection during the COVID-19 pandemic: evidence from G-12 countries21
The effect of audit of outgoing leading officials’ natural resource accountability on environmental governance: evidence from China20
Audit committee characteristics and bank performance: evidence from India20
Mandatory audit firm rotation: a critical composition of practitioner views from an emerging economy18
Key audit matters: did IAASB unravel the knots of confusion in audit reports decisions?15
Auditor tenure and audit quality: an investigation of moderating factors prior to the commencement of mandatory rotations in India15
Strength of auditing and reporting standards, corruption and money laundering: a cross-country investigation15
Can internal audit functions improve firm operational efficiency? Evidence from China14
Auditors’ response to corporate fraud: evidence from audit fees and auditor turnover14
Effects of digitalisation of organisations on internal audit activities and practices14
Religiosity at the top: does it interact with accounting expertise to limit real earnings management?13
Audit committee members with CEO experience and the value of cash holdings13
Political connections, political uncertainty and audit fees: evidence from Pakistan10
Economic policy uncertainty and audit effort: evidence from audit hours10
Key audit matters and debt contracting: evidence from China10
An examination of factors associated with investment in internal auditing technology10
Lessons from leveraging technology in auditing during COVID-19: an emerging economy perspective10
Board gender diversity and firm risk: international evidence9
Impact of auditor characteristics and Covid-19 Pandemic on KAMs reporting9
Confucianism and auditor changes: evidence from China9
Corporate governance and investment decisions of retail investors in equity: do group affiliation and firm age matter?9
The effect of religiosity–morality interaction on auditor independence in Egypt8
Financial market consequences of early adoption of international standards on auditing: international evidence8
Relation among corporate environmental disclosure, earnings management and accounting conservatism: evidence from Chinese listed firms8
Analyst forecasting during COVID-19 pandemic8
Factors associated with the adoption of data analytics by internal audit function8
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