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Managerial Auditing Journal / Emerald Group Publishing Limited

Citation Profile [Updated: 2026-03-14 21:09:38]
5 Years H Index
24
Impact Factor (IF)
0.3
5 Years IF
0.39
Data available in this report

[Raw data] [50 most cited papers] [50 most relevant papers] [cites used to compute IF] [Recent citations ][Frequent citing series ] [more data in EconPapers] [trace new citations] [Missing citations? Add them now] [Incorrect content? Let us know]

Main indicators
Raw Data

 

IF AIF CIF IF5 DOC CDO CIT NCI CCU D2Y C2Y D5Y C5Y SC %SC CiY II AII
1990 0 0.1 0 0 23 23 0 0 41 74 0 0 0.05
1991 0 0.11 0 0 26 49 0 0 45 97 0 0 0.06
1992 0 0.12 0 0 33 82 3 0 49 111 0 0 0.06
1993 0 0.13 0 0 34 116 1 0 59 123 0 0 0.06
1994 0 0.14 0 0 37 153 12 0 67 138 0 0 0.07
1995 0 0.22 0 0 43 196 7 0 71 153 0 0 0.1
1996 0 0.25 0 0 52 248 5 0 80 173 0 0 0.11
1997 0 0.24 0 0 53 301 6 0 95 199 0 0 0.11
1998 0 0.27 0 0 28 329 5 0 105 219 0 0 0.13
1999 0 0.29 0 0 42 371 2 0 81 213 0 0 0.14
2000 0 0.34 0 0 41 412 42 1 1 70 218 1 0 0 0.16
2001 0 0.38 0 0 52 464 28 1 83 216 0 0 0.17
2002 0.01 0.39 0 0 68 532 31 1 2 93 1 216 1 0 0 0.2
2003 0 0.43 0 0 71 603 45 2 120 231 0 0 0.21
2004 0 0.47 0 0 73 676 34 1 3 139 274 0 0 0.21
2005 0 0.51 0 0 69 745 52 3 144 305 0 0 0.23
2006 0 0.49 0 0 54 799 79 3 142 333 0 0 0.22
2007 0 0.44 0 0 115 914 447 1 4 123 335 0 0 0.2
2008 0.01 0.47 0 0.01 97 1011 400 2 6 169 2 382 2 0 0 0.22
2009 0.05 0.46 0.01 0.03 96 1107 335 16 22 212 11 408 12 0 1 0.01 0.23
2010 0.07 0.46 0.03 0.06 90 1197 331 33 55 193 13 431 24 7 21.2 2 0.02 0.2
2011 0.14 0.51 0.06 0.13 85 1282 308 74 129 186 26 452 57 11 14.9 3 0.04 0.23
2012 0.11 0.5 0.05 0.1 77 1359 163 65 194 175 19 483 50 9 13.8 0 0.21
2013 0.07 0.54 0.06 0.13 76 1435 301 89 283 162 11 445 59 0 1 0.01 0.24
2014 0.05 0.53 0.07 0.1 74 1509 224 107 390 153 7 424 42 0 1 0.01 0.22
2015 0.14 0.52 0.11 0.15 74 1583 241 173 563 150 21 402 60 0 2 0.03 0.22
2016 0.12 0.5 0.12 0.16 76 1659 245 206 769 148 18 386 63 0 3 0.04 0.2
2017 0.13 0.52 0.13 0.15 47 1706 216 224 993 150 19 377 56 0 3 0.06 0.21
2018 0.26 0.53 0.2 0.29 42 1748 184 351 1344 123 32 347 99 0 1 0.02 0.22
2019 0.33 0.54 0.17 0.21 54 1802 148 307 1651 89 29 313 66 0 2 0.04 0.21
2020 0.39 0.64 0.22 0.38 41 1843 156 399 2050 96 37 293 110 1 0.3 0 0.3
2021 0.42 0.74 0.28 0.5 47 1890 73 529 2579 95 40 260 130 0 0 0.27
2022 0.41 0.73 0.21 0.46 50 1940 69 413 2992 88 36 231 106 0 0 0.22
2023 0.39 0.69 0.34 0.48 32 1972 18 665 3657 97 38 234 113 0 1 0.03 0.2
2024 0.5 0.81 0.31 0.55 37 2009 16 626 4283 82 41 224 123 0 4 0.11 0.23
2025 0.3 0.25 0.39 16 2025 7 505 4788 69 21 207 81 0 8 0.5
IF: Two years Impact Factor: C2Y / D2Y
AIF: Average Impact Factor for all series in RePEc in year y
CIF: Cumulative impact factor
IF5: Five years Impact Factor: C5Y / D5Y
DOC: Number of documents published in year y
CDO: Cumulative number of documents published until year y
CIT: Number of citations to papers published in year y
NCI: Number of citations in year y
CCU: Cumulative number of citations to papers published until year y
D2Y: Number of articles published in y-1 plus y-2
C2Y: Cites in y to articles published in y-1 plus y-2
D5Y: Number of articles published in y-1 until y-5
C5Y: Cites in y to articles published in y-1 until y-5
SC: selft citations in y to articles published in y-1 plus y-2
%SC: Percentage of selft citations in y to articles published in y-1 plus y-2
CiY: Cites in year y to documents published in year y
II: Immediacy Index: CiY / Documents.
AII: Average Immediacy Index for series in RePEc in year y
50 most cited documents in this series
#YearTitleCited
12018Determinants of forward-looking disclosures in integrated reporting. (2018). Kili, Merve ; Kuzey, Cemil. In: Managerial Auditing Journal. RePEc:eme:majpps:maj-12-2016-1498.

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54
22010Corporate environmental disclosure, corporate governance and earnings management. (2010). Sun, Nan ; Habbash, Murya ; Hussainey, Khaled ; Salama, Aly. In: Managerial Auditing Journal. RePEc:eme:majpps:v:25:y:2010:i:7:p:679-700.

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50
32011Risk-related disclosures by non-finance companies: Portuguese practices and disclosure characteristics. (2011). Craig, Russell ; Rodrigues, Lucia Lima ; Oliveira, Jonas. In: Managerial Auditing Journal. RePEc:eme:majpps:v:26:y:2011:i:9:p:817-839.

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49
42013Corporate social responsibility disclosures over time: evidence from Malaysia. (2013). Haji, Abdifatah Ahmed. In: Managerial Auditing Journal. RePEc:eme:majpps:v:28:y:2013:i:7:p:647-676.

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47
52009Risk reporting: An exploratory study on risk management disclosure in Malaysian annual reports. (2009). Bin Che Haat Mohd Hassan, ; Amran, Azlan ; Abdul Manaf Rosli Bin, . In: Managerial Auditing Journal. RePEc:eme:majpps:v:24:y:2009:i:1:p:39-57.

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45
62008The impact of government and foreign affiliate influence on corporate social reporting: The case of Malaysia. (2008). Devi, Susela S. ; Amran, Azlan. In: Managerial Auditing Journal. RePEc:eme:majpps:v:23:y:2008:i:4:p:386-404.

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41
72007Internal audit effectiveness: an Ethiopian public sector case study. (2007). Mihret, Dessalegn Getie. In: Managerial Auditing Journal. RePEc:eme:majpps:v:22:y:2007:i:5:p:470-484.

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41
82010Corporate social responsibility disclosure and its relation on institutional ownership: Evidence from public listed companies in Malaysia. (2010). Muhamad, Rusnah ; Zulkifli, Norhayah ; Saleh, Mustaruddin. In: Managerial Auditing Journal. RePEc:eme:majpps:v:25:y:2010:i:6:p:591-613.

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38
92008Corporate governance, transparency and performance of Malaysian companies. (2008). Mahenthiran, Sakthi ; Rahman, Rashidah Abdul ; Mohd Hassan Che Haat, . In: Managerial Auditing Journal. RePEc:eme:majpps:v:23:y:2008:i:8:p:744-778.

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37
102007Ownership structure, board composition and corporate voluntary disclosure: Evidence from listed companies in China. (2007). Fang, Xiaohua. In: Managerial Auditing Journal. RePEc:eme:majpps:v:22:y:2007:i:6:p:604-619.

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36
112008Mandatory audit firm rotation and audit quality. (2008). Roebuck, Peter ; Moldrich, Michael ; Jackson, Andrew B.. In: Managerial Auditing Journal. RePEc:eme:majpps:v:23:y:2008:i:5:p:420-437.

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31
122007Determinants of audit fees for French quoted firms. (2007). Schatt, Alain ; Gonthier-Besacier, Nathalie. In: Managerial Auditing Journal. RePEc:eme:majpps:v:22:y:2007:i:2:p:139-160.

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31
132009Corporate governance, firm characteristics and risk management committee formation in Australian companies. (2009). Subramaniam, Nava ; McManus, Lisa ; Zhang, Jiani. In: Managerial Auditing Journal. RePEc:eme:majpps:v:24:y:2009:i:4:p:316-339.

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30
142014Independent audit committee characteristics and real earnings management. (2014). Sun, Jerry ; Liu, Guoping ; Lan, George. In: Managerial Auditing Journal. RePEc:eme:majpps:v:29:y:2014:i:2:p:153-172.

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29
152007Corporate governance: measurement and determinant analysis. (2007). Khanchel, Imen. In: Managerial Auditing Journal. RePEc:eme:majpps:v:22:y:2007:i:8:p:740-760.

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29
162008Life cycle costing: a review of published case studies. (2008). Ala-Risku, Timo ; Korpi, Eric. In: Managerial Auditing Journal. RePEc:eme:majpps:v:23:y:2008:i:3:p:240-261.

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28
172010Internal audit independence and objectivity: emerging research opportunities. (2010). Subramaniam, Nava ; Stewart, Jenny. In: Managerial Auditing Journal. RePEc:eme:majpps:v:25:y:2010:i:4:p:328-360.

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28
182007Auditor fees and audit quality. (2007). Hoitash, Rani. In: Managerial Auditing Journal. RePEc:eme:majpps:v:22:y:2007:i:8:p:761-786.

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27
192008Quality of internal control procedures: Antecedents and moderating effect on organisational justice and employee fraud. (2008). Subramaniam, Nava ; Rae, Kirsty. In: Managerial Auditing Journal. RePEc:eme:majpps:v:23:y:2008:i:2:p:104-124.

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27
202009UAE corporations-specific characteristics and level of risk disclosure. (2009). Hassan, Mostafa Kamal. In: Managerial Auditing Journal. RePEc:eme:majpps:v:24:y:2009:i:7:p:668-687.

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27
212015A synthesis of empirical internal audit effectiveness literature pointing to new research opportunities. (2015). Hahn, Ulrich ; Lenz, Rainer. In: Managerial Auditing Journal. RePEc:eme:majpps:v:30:y:2015:i:1:p:5-33.

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26
222013Competition, corporate governance, ownership structure and risk reporting. (2013). Mellett, Howard ; Mokhtar, Ekramy Said. In: Managerial Auditing Journal. RePEc:eme:majpps:v:28:y:2013:i:9:p:838-865.

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26
232012Audit committee effectiveness and timeliness of reporting: Indonesian evidence. (2012). Ika, Siti Rochmah. In: Managerial Auditing Journal. RePEc:eme:majpps:v:27:y:2012:i:4:p:403-424.

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25
242011The internal audit function: Perceptions of internal audit roles, effectiveness and evaluation. (2011). Martinov-Bennie, Nonna ; Dominic S. B. Soh, . In: Managerial Auditing Journal. RePEc:eme:majpps:v:26:y:2011:i:7:p:605-622.

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25
252007Choice of auditors and earnings management during the Asian financial crisis. (2007). Chia, Yew Ming. In: Managerial Auditing Journal. RePEc:eme:majpps:v:22:y:2007:i:2:p:177-196.

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24
262016Determinants of carbon management strategy adoption: Evidence from Australia’s top 200 publicly listed firms. (2016). Elijido-Ten, Evangeline ; Abhayawansa, Subhash ; Yunus, Somaiya. In: Managerial Auditing Journal. RePEc:eme:majpps:v:31:y:2016:i:2:p:156-179.

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23
272014Factors influencing the assurance of sustainability reports in the context of the economic crisis in Portugal. (2014). Delgado, Catarina ; Branco, Manuel ; Teresa Cristina Pereira Eugenio, ; Gomes, Sonia Ferreira. In: Managerial Auditing Journal. RePEc:eme:majpps:v:29:y:2014:i:3:p:237-252.

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23
282008Fraudulent financial reporting detection and business failure prediction models: a comparison. (2008). Liou, Fen-May . In: Managerial Auditing Journal. RePEc:eme:majpps:v:23:y:2008:i:7:p:650-662.

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23
292015An analysis of risk management disclosures: Australian evidence. (2015). Buckby, Sherrena ; Ma, Jiacheng ; Gallery, Gerry. In: Managerial Auditing Journal. RePEc:eme:majpps:v:30:y:2015:i:8/9:p:812-869.

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22
302006Board, audit committee, culture and earnings management: Malaysian evidence. (2006). Rahman, Rashidah Abdul ; Mohamed, Fairuzana Haneem. In: Managerial Auditing Journal. RePEc:eme:majpps:02686900610680549.

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22
312019Female directors and the cost of debt: does gender diversity in the boardroom matter to lenders?. (2019). Usman, Muhammad ; Farooq, Muhammad Umar ; Khan, Muhammad Kaleem ; Majid, Muhammad Abdul ; Zhang, Junrui. In: Managerial Auditing Journal. RePEc:eme:majpps:maj-04-2018-1863.

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22
322016Audit committee and integrated reporting practice: does internal assurance matter?. (2016). Anifowose, Mutalib ; Haji, Abdifatah Ahmed. In: Managerial Auditing Journal. RePEc:eme:majpps:v:31:y:2016:i:8/9:p:915-948.

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22
332008Risk reporting: An exploratory study on risk management disclosure in Malaysian annual reports. (2008). Amran, Azlan. In: Managerial Auditing Journal. RePEc:eme:majpps:v:24:y:2008:i:1:p:39-57.

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21
342010Auditor quality and earnings management: Singaporean evidence. (2010). Rusmin, Rusmin. In: Managerial Auditing Journal. RePEc:eme:majpps:v:25:y:2010:i:7:p:618-638.

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21
352017An analysis of sustainability report assurance statements. (2017). Tarquinio, Lara ; Rossi, Adriana. In: Managerial Auditing Journal. RePEc:eme:majpps:maj-07-2016-1408.

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21
362007Disclosure and corporate governance in developing countries: evidence from Ghana. (2007). Tsamenyi, Mathew. In: Managerial Auditing Journal. RePEc:eme:majpps:v:22:y:2007:i:3:p:319-334.

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20
372007Professional accounting bodies perceptions of ethical issues, causes of ethical failure and ethics education. (2007). Jackling, Beverley. In: Managerial Auditing Journal. RePEc:eme:majpps:v:22:y:2007:i:9:p:928-944.

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19
382009The audit crunch: reforming auditing. (2009). Filling, Steven ; Sikka, Prem ; Liew, Pik. In: Managerial Auditing Journal. RePEc:eme:majpps:v:24:y:2009:i:2:p:135-155.

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19
392015Corporate social responsibility disclosures and earnings quality: Are they a reflection of managers’ opportunistic behavior?. (2015). Muttakin, Mohammad ; Khan, Arifur ; Azim, Mohammad. In: Managerial Auditing Journal. RePEc:eme:majpps:v:30:y:2015:i:3:p:277-298.

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19
402011Agency theory and managerial ownership: evidence from Malaysia. (2011). Mustapha, Mazlina ; Cheahmad, Ayoib. In: Managerial Auditing Journal. RePEc:eme:majpps:v:26:y:2011:i:5:p:419-436.

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18
412010Determinants of corporate internet reporting: evidence from Egypt. (2010). Hussainey, Khaled ; Simon, Jon ; Aly, Doaa. In: Managerial Auditing Journal. RePEc:eme:majpps:v:25:y:2010:i:2:p:182-202.

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18
422017Does family ownership reduce corporate tax avoidance? The moderating effect of audit quality. (2017). Gaaya, Safa ; Lakhal, Nadia. In: Managerial Auditing Journal. RePEc:eme:majpps:maj-02-2017-1530.

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18
432014Audit tenure, auditor specialization and audit report lag. (2014). Pham, Trung ; Dao, Mai. In: Managerial Auditing Journal. RePEc:eme:majpps:v:29:y:2014:i:6:p:490-512.

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17
442017Gender in accounting research: a review. (2017). Achek, Imen ; Khlif, Hichem. In: Managerial Auditing Journal. RePEc:eme:majpps:maj-02-2016-1319.

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17
452015CEO characteristics and audit report timeliness: do CEO tenure and financial expertise matter?. (2015). Salleh, Zalailah ; Baatwah, Saeed Rabea ; Ahmad, Norsiah. In: Managerial Auditing Journal. RePEc:eme:majpps:v:30:y:2015:i:8/9:p:998-1022.

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16
462016Does government ownership affect corporate governance and corporate disclosure?: Evidence from Saudi Arabia. (2016). Al-Janadi, Yaseen ; Rahman, Rashidah Abdul ; Alazzani, Abdulsamad. In: Managerial Auditing Journal. RePEc:eme:majpps:v:31:y:2016:i:8/9:p:871-890.

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16
472008Confucian culture and whistle-blowing by professional accountants: an exploratory study. (2008). Chen, Ying Te ; Lan, Jyh-Shan ; Hwang, Dennis ; Staley, Blair. In: Managerial Auditing Journal. RePEc:eme:majpps:v:23:y:2008:i:5:p:504-526.

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16
482019Corporate social responsibility, firm performance and tax risk. (2019). Lin, Xiaojun ; So, Simon ; Liu, Ming ; Yuen, Desmond. In: Managerial Auditing Journal. RePEc:eme:majpps:maj-04-2018-1868.

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16
492013Board composition and bank performance in Kuwait: an empirical study. (2013). Al-Saidi, Mejbel ; Al-Shammari, Bader. In: Managerial Auditing Journal. RePEc:eme:majpps:v:28:y:2013:i:6:p:472-494.

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16
502020CEO power and corporate social responsibility (CSR) disclosure: does stakeholder influence matter?. (2020). Shams, Syed ; Bose, Sudipta ; Khan, Habib ; Rashid, Afzalur. In: Managerial Auditing Journal. RePEc:eme:majpps:maj-11-2019-2463.

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16
50 most relevant documents in this series (papers most cited in the last two years)
#YearTitleCited
12018Determinants of forward-looking disclosures in integrated reporting. (2018). Kili, Merve ; Kuzey, Cemil. In: Managerial Auditing Journal. RePEc:eme:majpps:maj-12-2016-1498.

Full description at Econpapers || Download paper

13
22019Female directors and the cost of debt: does gender diversity in the boardroom matter to lenders?. (2019). Usman, Muhammad ; Farooq, Muhammad Umar ; Khan, Muhammad Kaleem ; Majid, Muhammad Abdul ; Zhang, Junrui. In: Managerial Auditing Journal. RePEc:eme:majpps:maj-04-2018-1863.

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10
32010Corporate environmental disclosure, corporate governance and earnings management. (2010). Hussainey, Khaled ; Sun, Nan ; Habbash, Murya ; Salama, Aly. In: Managerial Auditing Journal. RePEc:eme:majpps:02686901011061351.

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10
42015Corporate social responsibility disclosures and earnings quality: Are they a reflection of managers’ opportunistic behavior?. (2015). Muttakin, Mohammad ; Khan, Arifur ; Azim, Mohammad. In: Managerial Auditing Journal. RePEc:eme:majpps:v:30:y:2015:i:3:p:277-298.

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9
52014Independent audit committee characteristics and real earnings management. (2014). Sun, Jerry ; Liu, Guoping ; Lan, George. In: Managerial Auditing Journal. RePEc:eme:majpps:maj-05-2013-0865.

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8
62016Audit committee and integrated reporting practice: does internal assurance matter?. (2016). Anifowose, Mutalib ; Haji, Abdifatah Ahmed. In: Managerial Auditing Journal. RePEc:eme:majpps:maj-12-2015-1293.

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8
72015The impact of demographic characteristics of CEOs and directors on audit fees and audit delay. (2015). Lee, Robert ; Harjoto, Maretno Agus ; Laksmana, Indrarini. In: Managerial Auditing Journal. RePEc:eme:majpps:maj-01-2015-1147.

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8
82010Corporate social responsibility disclosure and its relation on institutional ownership: Evidence from public listed companies in Malaysia. (2010). Muhamad, Rusnah ; Zulkifli, Norhayah ; Saleh, Mustaruddin. In: Managerial Auditing Journal. RePEc:eme:majpps:v:25:y:2010:i:6:p:591-613.

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8
92006Board, audit committee, culture and earnings management: Malaysian evidence. (2006). Rahman, Rashidah Abdul ; Mohamed, Fairuzana Haneem. In: Managerial Auditing Journal. RePEc:eme:majpps:02686900610680549.

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8
102020The effect of audit of outgoing leading officials’ natural resource accountability on environmental governance: evidence from China. (2020). Wu, Xiting ; Tan, Xiaoping ; Cao, Qun ; Li, Liang. In: Managerial Auditing Journal. RePEc:eme:majpps:maj-08-2019-2378.

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8
112006The effect of audit committee performance on earnings quality. (2006). Li, June F ; Yang, Joon S ; Lin, Jerry W. In: Managerial Auditing Journal. RePEc:eme:majpps:02686900610705019.

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8
122013Corporate social responsibility disclosures over time: evidence from Malaysia. (2013). Haji, Abdifatah Ahmed. In: Managerial Auditing Journal. RePEc:eme:majpps:maj-07-2012-0729.

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8
132015CEO characteristics and audit report timeliness: do CEO tenure and financial expertise matter?. (2015). Salleh, Zalailah ; Baatwah, Saeed Rabea ; Ahmad, Norsiah. In: Managerial Auditing Journal. RePEc:eme:majpps:maj-09-2014-1097.

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8
142015A synthesis of empirical internal audit effectiveness literature pointing to new research opportunities. (2015). Hahn, Ulrich ; Lenz, Rainer. In: Managerial Auditing Journal. RePEc:eme:majpps:maj-08-2014-1072.

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8
152013Competition, corporate governance, ownership structure and risk reporting. (2013). Mellett, Howard ; Mokhtar, Ekramy Said. In: Managerial Auditing Journal. RePEc:eme:majpps:maj-11-2012-0776.

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7
161994Agency Theory and the Internal Audit. (1994). Adams, Michael B. In: Managerial Auditing Journal. RePEc:eme:majpps:02686909410071133.

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7
172020Consequences of the implementation of expanded audit reports with key audit matters (KAMs) on audit quality. (2020). Kitiwong, Weerapong ; Sarapaivanich, Naruanard. In: Managerial Auditing Journal. RePEc:eme:majpps:maj-09-2019-2410.

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7
182017Does family ownership reduce corporate tax avoidance? The moderating effect of audit quality. (2017). Gaaya, Safa ; Lakhal, Nadia. In: Managerial Auditing Journal. RePEc:eme:majpps:maj-02-2017-1530.

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7
192025Auditor compensation and accounting firm performance. (2025). Zeng, Yamin ; Zhang, Junsheng ; Qi, Yue ; Song, Yaoqing. In: Managerial Auditing Journal. RePEc:eme:majpps:maj-07-2024-4411.

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7
202007Auditor fees and audit quality. (2007). Hoitash, Rani ; Barragato, Charles A ; Markelevich, Ariel. In: Managerial Auditing Journal. RePEc:eme:majpps:02686900710819634.

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7
212008The impact of government and foreign affiliate influence on corporate social reporting. (2008). Devi, Susela S ; Amran, Azlan. In: Managerial Auditing Journal. RePEc:eme:majpps:02686900810864327.

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6
222022Board gender diversity and firm risk: international evidence. (2022). Li, Zhongtian ; Chapple, Larelle ; Jia, Jing. In: Managerial Auditing Journal. RePEc:eme:majpps:maj-05-2021-3157.

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6
232008Quality of internal control procedures: Antecedents and moderating effect on organisational justice and employee fraud. (2008). Subramaniam, Nava ; Rae, Kirsty. In: Managerial Auditing Journal. RePEc:eme:majpps:v:23:y:2008:i:2:p:104-124.

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6
242014Audit tenure, auditor specialization and audit report lag. (2014). Dao, Mai ; Pham, Trung. In: Managerial Auditing Journal. RePEc:eme:majpps:maj-07-2013-0906.

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6
252007Corporate governance: measurement and determinant analysis. (2007). Khanchel, Imen. In: Managerial Auditing Journal. RePEc:eme:majpps:02686900710819625.

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6
262024Digital age imperatives and firm internal control quality: evidence from CEOs personal trait and type of state-owned enterprises. (2024). Maqsood, Umer Sahil ; Wang, Shihao ; Ammar, R M. In: Managerial Auditing Journal. RePEc:eme:majpps:maj-10-2023-4071.

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6
272019Does risk management committee gender diversity matter? A financial distress perspective. (2019). Jia, Jing. In: Managerial Auditing Journal. RePEc:eme:majpps:maj-05-2018-1874.

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6
282019Corporate social responsibility, firm performance and tax risk. (2019). Lin, Xiaojun ; So, Simon ; Liu, Ming ; Yuen, Desmond. In: Managerial Auditing Journal. RePEc:eme:majpps:maj-04-2018-1868.

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6
292002Detecting false financial statements using published data: some evidence from Greece. (2002). Spathis, Charalambos. In: Managerial Auditing Journal. RePEc:eme:majpps:02686900210424321.

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6
302020Turnover in public accounting firms: a literature review. (2020). Parker, Robert James ; Nouri, Hossein. In: Managerial Auditing Journal. RePEc:eme:majpps:maj-03-2018-1823.

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6
312021Governmental customer concentration and audit pricing. (2021). Liu, Zenghui ; Jia, Weishi ; Chen, Hanmei. In: Managerial Auditing Journal. RePEc:eme:majpps:maj-01-2019-2159.

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5
322016Conceptualising integrated thinking in practice. (2016). Oliver, Judy ; Vesty, Gillian ; Brooks, Albie. In: Managerial Auditing Journal. RePEc:eme:majpps:maj-10-2015-1253.

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5
332003A fuzzy neural network for assessing the risk of fraudulent financial reporting. (2003). Hwang, Mark I ; Lin, Jerry W ; Becker, Jack D. In: Managerial Auditing Journal. RePEc:eme:majpps:02686900310495151.

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5
342017Business group affiliation, earnings management and audit quality: evidence from Bangladesh. (2017). Muttakin, Mohammad ; Khan, Arifur ; Mihret, Dessalegn Getie. In: Managerial Auditing Journal. RePEc:eme:majpps:maj-01-2016-1310.

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352022Key audit matters and debt contracting: evidence from China. (2022). Zhang, Yue ; Ning, Jiaqi ; Liu, Hui. In: Managerial Auditing Journal. RePEc:eme:majpps:maj-06-2021-3210.

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5
362009Risk reporting: An exploratory study on risk management disclosure in Malaysian annual reports. (2009). Bin Che Haat Mohd Hassan, ; Amran, Azlan ; Abdul Manaf Rosli Bin, . In: Managerial Auditing Journal. RePEc:eme:majpps:v:24:y:2009:i:1:p:39-57.

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5
372022The impact of COVID-19 pandemic on earnings management and the value relevance of earnings: US evidence. (2022). Sun, Jerry ; Liu, Guoping. In: Managerial Auditing Journal. RePEc:eme:majpps:maj-05-2021-3149.

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5
382008Corporate governance, transparency and performance of Malaysian companies. (2008). Mahenthiran, Sakthi ; Rahman, Rashidah Abdul ; Che, Mohd Hassan. In: Managerial Auditing Journal. RePEc:eme:majpps:02686900810899518.

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5
392008Life cycle costing: a review of published case studies. (2008). Alarisku, Timo ; Korpi, Eric. In: Managerial Auditing Journal. RePEc:eme:majpps:02686900810857703.

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5
402006Accountants perceptions regarding fraud detection and prevention methods. (2006). Brody, Richard G ; Bierstaker, James L ; Pacini, Carl. In: Managerial Auditing Journal. RePEc:eme:majpps:02686900610667283.

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5
412015An analysis of risk management disclosures: Australian evidence. (2015). Buckby, Sherrena ; Ma, Jiacheng ; Gallery, Gerry. In: Managerial Auditing Journal. RePEc:eme:majpps:maj-09-2013-0934.

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5
422006An investigation of TBL report assurance statements: UK and European evidence. (2006). Shelly, Marita ; Deegan, Craig ; Cooper, Barry J. In: Managerial Auditing Journal. RePEc:eme:majpps:02686900610661388.

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5
432007Internal audit effectiveness: an Ethiopian public sector case study. (2007). Mihret, Dessalegn Getie ; Yismaw, Aderajew Wondim. In: Managerial Auditing Journal. RePEc:eme:majpps:02686900710750757.

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5
442016Corporate governance and information technology in fraud prevention and detection. (2016). Halbouni, Sawsan Saadi ; Obeid, Nada ; Garbou, Abeer. In: Managerial Auditing Journal. RePEc:eme:majpps:maj-02-2015-1163.

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5
452016Does good corporate governance enhance accruals quality during financial crises?. (2016). Duncan, Keith ; Aldamen, Husam. In: Managerial Auditing Journal. RePEc:eme:majpps:maj-06-2015-1206.

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462007Corporate governance: measurement and determinant analysis. (2007). Khanchel, Imen. In: Managerial Auditing Journal. RePEc:eme:majpps:v:22:y:2007:i:8:p:740-760.

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5
472020CEO power and corporate social responsibility (CSR) disclosure: does stakeholder influence matter?. (2020). Shams, Syed ; Bose, Sudipta ; Khan, Habib ; Rashid, Afzalur. In: Managerial Auditing Journal. RePEc:eme:majpps:maj-11-2019-2463.

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5
482016Determinants of carbon management strategy adoption: Evidence from Australia’s top 200 publicly listed firms. (2016). Elijido-Ten, Evangeline ; Abhayawansa, Subhash ; Yunus, Somaiya. In: Managerial Auditing Journal. RePEc:eme:majpps:v:31:y:2016:i:2:p:156-179.

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5
492016Does government ownership affect corporate governance and corporate disclosure?. (2016). Al-Janadi, Yaseen ; Rahman, Rashidah Abdul ; Alazzani, Abdulsamad. In: Managerial Auditing Journal. RePEc:eme:majpps:maj-12-2015-1287.

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5
502014Independent audit committee characteristics and real earnings management. (2014). Sun, Jerry ; Liu, Guoping ; Lan, George. In: Managerial Auditing Journal. RePEc:eme:majpps:v:29:y:2014:i:2:p:153-172.

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5
Citing documents used to compute impact factor: 21
YearTitle
2025Earnings management and financial reports’ readability: moderating role of audit quality, cash holding, and ownership pattern. (2025). Chatterjee, Chanchal. In: International Journal of Disclosure and Governance. RePEc:pal:ijodag:v:22:y:2025:i:2:d:10.1057_s41310-024-00239-2.

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2025Foreign institutional investors and share pledging: Evidence from Chinas stock market openness reform. (2025). Ye, Rui ; Liu, Baolong ; Jiang, Jin. In: Global Finance Journal. RePEc:eee:glofin:v:66:y:2025:i:c:s1044028325000493.

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2025Corporate Social Responsibility and Intellectual Capital: The Moderating Role of Institutional Ownership in an Emerging Market. (2025). Ali, Ebrahim Ahmed ; Qasem, Ameen ; Qaderi, Sumaia Ayesh ; Alaskar, Mohammad Zaid. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:11:p:4852-:d:1664156.

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2025The role of Confucianism in audit firms in mitigating corporate financial restatements. (2025). Xiao, Zhongyi ; Dai, Zhongliang ; Liu, Xudong ; Hu, Xuetong. In: Journal of Asian Economics. RePEc:eee:asieco:v:100:y:2025:i:c:s1049007825001496.

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2025Developing a Novel Audit Risk Metric Through Sentiment Analysis. (2025). Na, Hyung Jong ; Kim, Min Gyeong ; Wang, Xiao ; Sun, Feng. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:6:p:2460-:d:1609933.

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2025Corporate social responsibility signalling under external transparency demands. (2025). Poursoleyman, Ehsan ; Nazari, Jamal A. In: International Review of Financial Analysis. RePEc:eee:finana:v:101:y:2025:i:c:s1057521925001322.

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2025Impact of carbon border adjustment mechanism on the stock market value of high-polluting firms in China: The role of supply chain risk management and internationalization capabilities. (2025). Chen, Lujie ; Hu, Shoufeng ; Jia, FU. In: Transportation Research Part E: Logistics and Transportation Review. RePEc:eee:transe:v:197:y:2025:i:c:s1366554525000821.

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2025Carbon risk and trade credit. (2025). Masum, Abdullah Al ; Ouni, Zeineb ; Masry, Shadin ; Ben-Nasr, Hamdi. In: International Review of Economics & Finance. RePEc:eee:reveco:v:103:y:2025:i:c:s105905602500588x.

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2025Do Executives with IT Backgrounds Influence the Selection of Corporate Auditors in the Context of Digital Innovation?—An Examination from a Sustainability Perspective. (2025). Liu, Jia ; Wang, Shuwei. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:19:p:8911-:d:1766572.

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2025Corporate Governance and Fraud Risk: Insights from Malaysian Listed Firms. (2025). Ismail, Noor Idayu ; Alwi, Noral Hidayah ; Mohamed, Erna Masfiza. In: International Journal of Research and Innovation in Social Science. RePEc:bcp:journl:v:9:y:2025:issue-15:p:1225-1234.

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2025Auditor Tenure, Audit Committee Independence, and Effect on Fraud Risk: Evidence from Malaysia. (2025). Mohamed, Erna Masfiza ; Ismail, Noor Idayu ; Alwi, Noral Hidayah. In: International Journal of Research and Innovation in Social Science. RePEc:bcp:journl:v:9:y:2025:issue-9:p:7333-7344.

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2025Toward Understanding Ability to Detect Fraud among Internal Auditors: A Proposed Framework. (2025). Saidon, Intan Marzita ; Khodari, Nur Syahmina ; Ismail, Jurina ; Kurniawan, Widiar Onny. In: International Journal of Research and Innovation in Social Science. RePEc:bcp:journl:v:9:y:2025:issue-9:p:2664-2673.

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2025Exploring passengers preferences for high-speed rails: A CiteSpace bibliometric analysis. (2025). Martn, Juan Carlos ; Wu, DI. In: Transport Policy. RePEc:eee:trapol:v:163:y:2025:i:c:p:27-41.

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2025Audit quality and digitalisation in shaping firm innovation strategy: Evidence from China. (2025). Chen, Yang ; Zhang, Zhonghui ; Luan, Fushu. In: Technology in Society. RePEc:eee:teinso:v:81:y:2025:i:c:s0160791x24003555.

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2025Adoption of digital transformation from a firm’s creation to decline: the role of China’s mass entrepreneur and innovation campaign. (2025). Ammar, R M ; Li, Qian ; Maqsood, Umer Sahil. In: Financial Innovation. RePEc:spr:fininn:v:11:y:2025:i:1:d:10.1186_s40854-024-00740-1.

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2025Digital Technologies for Sustainable Supply Chain Performance: Source-Push and Value Chain-Pull Mechanisms. (2025). Wang, Haixia ; Zhao, Lingdi ; Feng, Danlei. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:12:p:5524-:d:1679858.

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2025Bridging digitalization and environmental, social, and governance performance: the moderating effect of CEO duality and government linked corporations. (2025). Pu, Tingqian. In: Humanities and Social Sciences Communications. RePEc:pal:palcom:v:12:y:2025:i:1:d:10.1057_s41599-025-05773-0.

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2025Incentivizing digitalization: CEO compensation and digitalization in Chinas A-share corporate landscape. (2025). Zahid, R. M. Ammar ; Younas, Muhammad Waleed ; Hussain, Murtaza ; Maqsood, Umer Sahil ; Ammar, R M. In: Technology in Society. RePEc:eee:teinso:v:82:y:2025:i:c:s0160791x25000788.

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2025Effects of artificial intelligence in the modern business: Client artificial intelligence application and audit quality. (2025). Chan, Kam C ; Zheng, Ying ; Chang, Samuel ; Tan, Jianhua. In: International Review of Financial Analysis. RePEc:eee:finana:v:104:y:2025:i:pa:s1057521925003588.

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2025Unraveling the Impact of Product Market Competition and Earnings Volatility on Zero-Leverage Policies. (2025). Sassi, Syrine ; Rahimzadeh, Alireza ; Chkir, Imed. In: JRFM. RePEc:gam:jjrfmx:v:18:y:2025:i:2:p:73-:d:1582023.

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2025Ethics on the line: How obedience pressure shapes auditors’ decisions. (2025). Sari, Retna ; Yulianto, Eko. In: Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara. RePEc:bsa:jtaken:v:11:y:2025:i:1:p:65-79:id:1851.

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Recent citations
Recent citations received in 2025
YearCiting document
2025The impact of bank digital transformation on enterprises digital technology innovation in China. (2025). Mao, Xiaomeng ; Deng, Yunfeng ; Wang, Xiaodong. In: International Review of Financial Analysis. RePEc:eee:finana:v:102:y:2025:i:c:s1057521925001553.

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2025Specialization in Bank lending and firm deleveraging: Evidence from China. (2025). Ding, Zijia ; Liu, Qian ; Che, Dexin. In: International Review of Financial Analysis. RePEc:eee:finana:v:103:y:2025:i:c:s1057521925002753.

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2025Impact of local government attention on basic research. (2025). Mingqin, Chen ; Zenglian, Zhang ; Zhiyuan, Dong. In: International Review of Financial Analysis. RePEc:eee:finana:v:103:y:2025:i:c:s1057521925003321.

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2025Export control and earnings management: Evidence from China. (2025). Huang, Hengxuan ; Liu, Suyi ; Gong, Yuan ; Yan, Zehao ; Ge, Zhixiang. In: International Review of Financial Analysis. RePEc:eee:finana:v:104:y:2025:i:pb:s1057521925004284.

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2025Modeling GDP losses from unexpected oil price shocks: An extended CGE analysis in China. (2025). Yao, Junchen ; Ma, Xiangyang ; Wu, Wei ; Chen, Ying ; Liu, Yanqi. In: International Review of Financial Analysis. RePEc:eee:finana:v:105:y:2025:i:c:s1057521925005150.

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2025Bankruptcy reform and audit fees: Evidence from quasi-natural experiment in India. (2025). Bhagawan, Praveen ; Basu, Soumyabrata ; Mukhopadhyay, Jyoti Prasad. In: Finance Research Letters. RePEc:eee:finlet:v:81:y:2025:i:c:s1544612325007718.

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2025Judicial independence and corporate innovation: Evidence from Chinas unified management of local courts reform. (2025). Cai, Xiang ; Chen, Aihua ; Ke, Jinjun ; Liu, Yanqi. In: International Review of Economics & Finance. RePEc:eee:reveco:v:102:y:2025:i:c:s1059056025004940.

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2025Cash management amid HFCAA-Induced data breach risks: A comparative analysis of reactive vs. proactive responses in Chinese firms. (2025). Liu, Xin ; Duan, Mingzhe ; Chen, Sicen. In: International Review of Economics & Finance. RePEc:eee:reveco:v:99:y:2025:i:c:s1059056025002229.

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Recent citations received in 2024
YearCiting document
2024The Adverse Consequences of Technostress on Strain and Turnover Intentions Among Auditors: The Mitigating Effect of Segmentation Mindset. (2024). Dhaouadi, Abir ; Khedhaouria, Anis ; Boulila, Neila. In: Journal of Accounting and Management Information Systems. RePEc:ami:journl:v:23:y:2024:i:3:p:551-570.

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2024Does artificial intelligence improve enterprise carbon emission performance? Evidence from an intelligent transformation policy in China. (2024). Wu, Haitao ; Liu, Yong ; Wang, Weilong. In: Technology in Society. RePEc:eee:teinso:v:79:y:2024:i:c:s0160791x24002999.

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2024The Role of Technological Readiness in Enhancing the Quality of Audit Work: Evidence from an Emerging Market. (2024). Shabeeb, Mohamed Ali ; Elshaer, Ibrahim A ; Montash, Abdelhameed A ; Mohamed, Abdelmoneim Bahyeldin. In: JRFM. RePEc:gam:jjrfmx:v:17:y:2024:i:11:p:489-:d:1510403.

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2024Corporate Social Responsibility, Ownership Structure, and Firm Investment Efficiency: Evidence from the Saudi Stock Market. (2024). Hammoud, Rayed Obaid ; Qasem, Ameen ; Al-Qadasi, Adel Ali. In: Sustainability. RePEc:gam:jsusta:v:16:y:2024:i:15:p:6584-:d:1447721.

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Recent citations received in 2023
YearCiting document
2023Mandatory Disclosure of Corporate Social Responsibility and the Quality of Earnings Management. (2023). Jiang, Yitong ; Fan, Qunpeng ; Ban, QI ; Xu, Luyuan ; Li, Huiting ; Chun, Dongphil. In: Sustainability. RePEc:gam:jsusta:v:15:y:2023:i:17:p:13026-:d:1228242.

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Recent citations received in 2022
YearCiting document