The Managerial Auditing Journal provides a dynamic global forum for the examination of current research and practice in auditing and assurance (internal and external; financial and non-financial). The journal addresses the relation between theory and practice by exploring trends, paradigms and perspectives, including the ethical, social, environmental and economic aspects of contemporary assurance, management performance and governance issues. The journal pushes new boundaries for audit and assurance research by seeking to identify new knowledge and practice through the promotion of a dialogue between academics and practitioners.
《管理审计杂志》为审查审计和保证（内部和外部；财务和非财务）的当前研究和实践提供了一个动态的全球论坛。该杂志通过探索趋势、范式和观点，包括当代保证、管理绩效和治理问题的伦理、社会、环境和经济方面，探讨了理论与实践之间的关系。该杂志通过促进学者和从业者之间的对话，寻求识别新的知识和实践，为审计和保证研究开辟了新的边界。
Female directors and the cost of debt: does gender diversity in the boardroom matter to lenders?
来源期刊：Managerial Auditing JournalDOI：10.1108/MAJ-04-2018-1863
The puzzle of internal audit function budget toward specialist auditor choice and audit fees: does family ownership matter? Malaysian evidence.
来源期刊：Managerial Auditing JournalDOI：10.1108/MAJ-09-2017-1655
Motivation to use big data and big data analytics in external auditing
来源期刊：Managerial Auditing JournalDOI：10.1108/MAJ-01-2018-1773
Impact of corporate governance attributes on cost of equity
来源期刊：Managerial Auditing JournalDOI：10.1108/MAJ-01-2018-1770
Earnings management, audit quality, and cost of debt: evidence from a Central Asian economy
来源期刊：Managerial Auditing JournalDOI：10.1108/MAJ-12-2017-1730
Obtaining reasonable assurance on cyber resilience
来源期刊：Managerial Auditing JournalDOI：10.1108/MAJ-11-2017-1690
Relevance of big data to forensic accounting practice and education
来源期刊：Managerial Auditing JournalDOI：10.1108/MAJ-08-2017-1633
The associations between audit firm attributes and audit quality-specific indicators: A meta-analysis
来源期刊：Managerial Auditing JournalDOI：10.1108/MAJ-05-2017-1559
CEO ability and regulatory review risk
来源期刊：Managerial Auditing JournalDOI：10.1108/MAJ-08-2018-1958
Classifying internal audit quality using textual analysis: the case of auditor selection
来源期刊：Managerial Auditing JournalDOI：10.1108/MAJ-01-2018-1785
Anglo-American governance adoption in non-Anglo-American settings: assessing practitioner perception across emerging economies. The case of Cameroon, Kenya and Pakistan.
来源期刊：Managerial Auditing JournalDOI：10.1108/MAJ-12-2017-1733
Financial fraud detection and big data analytics – implications on auditors’ use of fraud brainstorming session
来源期刊：Managerial Auditing JournalDOI：10.1108/MAJ-01-2018-1767
A framework for enterprise risk identification and management: the resource-based view
来源期刊：Managerial Auditing JournalDOI：10.1108/MAJ-12-2017-1751
Audit committee role: formal rituals or effective oversight process?
来源期刊：Managerial Auditing JournalDOI：10.1108/MAJ-11-2017-1708
Mitigating financial leakages through effective money laundering investigation
来源期刊：Managerial Auditing JournalDOI：10.1108/MAJ-03-2018-1830
The patterns of the numbers used in occupational fraud schemes
来源期刊：Managerial Auditing JournalDOI：10.1108/MAJ-11-2017-1717
Audit committee attributes and cosmetic accounting in Nigeria
来源期刊：Managerial Auditing JournalDOI：10.1108/maj-06-2018-1897
The application of citation count regression to identify important papers in the literature on non-audit fees
来源期刊：Managerial Auditing JournalDOI：10.1108/MAJ-05-2017-1552
Audit roles and the review process: workpaper preparers’ and reviewers’ differing perspectives
来源期刊：Managerial Auditing JournalDOI：10.1108/MAJ-05-2018-1896
The role of shell entities in fraud and other financial crimes
来源期刊：Managerial Auditing JournalDOI：10.1108/MAJ-01-2018-1768
Banks’ audit committees, audit firm alumni and fees paid to audit firm
来源期刊：Managerial Auditing JournalDOI：10.1108/MAJ-01-2018-1766
Audit committee characteristics and tax aggressiveness
来源期刊：Managerial Auditing JournalDOI：10.1108/maj-12-2018-2109
Cybersecurity in accounting research
来源期刊：Managerial Auditing JournalDOI：10.1108/MAJ-09-2018-2004
Partners or opponents: Auditor-manager relationship dynamics following the deaf effect in information system projects
来源期刊：Managerial Auditing JournalDOI：10.1108/maj-02-2018-1811
Corporate governance, European bank performance and the financial crisis
来源期刊：Managerial Auditing JournalDOI：10.1108/MAJ-11-2017-1704
Timing of auditor terminations and client firm risk
来源期刊：Managerial Auditing JournalDOI：10.1108/MAJ-03-2018-1831
Conflict management style and exhaustion in public accounting
来源期刊：Managerial Auditing JournalDOI：10.1108/MAJ-09-2017-1643
Narratives of the Big-4 transparency reports: country effects or firm strategy?
来源期刊：Managerial Auditing JournalDOI：10.1108/MAJ-09-2018-1994
Does risk management committee gender diversity matter? A financial distress perspective
来源期刊：Managerial Auditing JournalDOI：10.1108/MAJ-05-2018-1874
Development of a risk disclosure index and its application in an Indian context
来源期刊：Managerial Auditing JournalDOI：10.1108/maj-07-2016-1403
Non-audit fees and auditor independence: Nigerian evidence
来源期刊：Managerial Auditing JournalDOI：10.1108/MAJ-06-2017-1576
Investment in internal auditing and governance characteristics: Evidence from statutory internal auditors in South Korea
来源期刊：Managerial Auditing JournalDOI：10.1108/maj-10-2017-1689
Proposal readability, audit firm size and engagement success: Do more readable proposals win governmental audit engagements?
来源期刊：Managerial Auditing JournalDOI：10.1108/MAJ-10-2017-1665
Annual report readability subsequent to going-concern opinions
来源期刊：Managerial Auditing JournalDOI：10.1108/maj-09-2018-2020
An exploration of the choice to comply voluntarily with SOX section 404(b)
来源期刊：Managerial Auditing JournalDOI：10.1108/MAJ-10-2018-2023
Audit report lag and client industry homogeneity
来源期刊：Managerial Auditing JournalDOI：10.1108/MAJ-07-2018-1931
The effect of gender composition in joint audits on earnings management
来源期刊：Managerial Auditing JournalDOI：10.1108/MAJ-05-2018-1885
Corporate social responsibility, firm performance and tax risk
来源期刊：Managerial Auditing JournalDOI：10.1108/maj-04-2018-1868
Team Composition and Labor Allocation in Audit Teams: A Descriptive Note
来源期刊：Managerial Auditing JournalDOI：10.1108/MAJ-08-2018-1986
The potential for greater use of meta-analysis in archival auditing research
来源期刊：Managerial Auditing JournalDOI：10.1108/MAJ-05-2017-1562
How do audit fees change? Effects of firm size and section 404(b) compliance
来源期刊：Managerial Auditing JournalDOI：10.1108/MAJ-07-2018-1938
An empirical analysis of audit pricing and auditor selection: evidence from India
来源期刊：Managerial Auditing JournalDOI：10.1108/maj-11-2018-2101
Share price response to the SEC administrative proceedings against Chinese auditors
来源期刊：Managerial Auditing JournalDOI：10.1108/maj-05-2018-1883
Do Government-Experienced Auditors Reduce Audit Quality?
来源期刊：Managerial Auditing JournalDOI：10.1108/MAJ-12-2017-1756
Auditing and credit granting to SMEs: an integrative perceptual model
来源期刊：Managerial Auditing JournalDOI：10.1108/MAJ-12-2018-2118
The impact of market inequality on audit price
来源期刊：Managerial Auditing JournalDOI：10.1108/maj-07-2018-1930
The role of accounting in conflicts resolution
来源期刊：Managerial Auditing JournalDOI：10.1108/MAJ-03-2018-1835
Does environmental disclosure have an auditing effect
来源期刊：Managerial Auditing JournalDOI：10.1108/maj-10-2018-2030
Does client industry importance affect auditor independence
来源期刊：Managerial Auditing JournalDOI：10.1108/maj-02-2019-2179
