Citation analysis for Managerial Auditing Journal / Emerald Group Publishing

Citation Profile [Updated: 2020-06-03 07:38:54]

5 Years H

Impact Factor

0.38

5 Years IF

0.28

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	0.08	0	0	0	0	0		0	0		0			0		0	0.04
1991	0	0.08	0	0	0	0	0		0	0		0			0		0	0.04
1992	0	0.09	0	0	0	0	0		0	0		0			0		0	0.04
1993	0	0.1	0	0	0	0	0		0	0		0			0		0	0.05
1994	0	0.11	0	0	0	0	0		0	0		0			0		0	0.06
1995	0	0.2	0	0	0	0	0		0	0		0			0		0	0.08
1996	0	0.22	0	0	0	0	0		0	0		0			0		0	0.1
1997	0	0.23	0	0	0	0	0		0	0		0			0		0	0.1
1998	0	0.27	0	0	0	0	0		0	0		0			0		0	0.12
1999	0	0.29	0	0	0	0	0		0	0		0			0		0	0.14
2000	0	0.34	0	0	0	0	0		0	0		0			0		0	0.15
2001	0	0.36	0	0	0	0	0		0	0		0			0		0	0.16
2002	0	0.4	0	0	0	0	0		0	0		0			0		0	0.21
2003	0	0.41	0	0	0	0	0		0	0		0			0		0	0.2
2004	0	0.46	0	0	0	0	0		0	0		0			0		0	0.21
2005	0	0.47	0	0	0	0	0		0	0		0			0		0	0.22
2006	0	0.47	0	0	0	0	0		0	0		0			0		0	0.21
2007	0	0.42	0	0	63	63	134		0	0		0			0		0	0.19
2008	0	0.45	0	0	51	114	180		0	63		63			0		0	0.21
2009	0.06	0.44	0.05	0.06	51	165	148	8	8	114	7	114	7		0	1	0.02	0.21
2010	0.12	0.44	0.1	0.1	45	210	140	22	30	102	12	165	16	6	27.3	2	0.04	0.18
2011	0.26	0.46	0.2	0.21	47	257	124	51	81	96	25	210	45	11	21.6	3	0.06	0.21
2012	0.16	0.47	0.16	0.14	38	295	49	46	127	92	15	257	35	6	13		0	0.19
2013	0.11	0.53	0.19	0.2	40	335	109	63	190	85	9	232	46		0	1	0.03	0.22
2014	0.08	0.55	0.2	0.16	37	372	55	74	264	78	6	221	36		0	1	0.03	0.21
2015	0.23	0.55	0.28	0.21	37	409	38	116	380	77	18	207	44		0	1	0.03	0.21
2016	0.19	0.56	0.32	0.25	38	447	35	145	525	74	14	199	49		0	2	0.05	0.2
2017	0.23	0.58	0.32	0.24	42	489	39	158	683	75	17	190	45		0	1	0.02	0.21
2018	0.26	0.7	0.49	0.38	6	495	6	241	924	80	21	194	73		0	1	0.17	0.28
2019	0.38	0.88	0.38	0.28	0	495	0	187	1111	48	18	160	45		0		0	0.33

IF:	Impact Factor: C2Y / D2Y
AIF:	Average Impact Factor for series in RePEc in year y
CIF:	Cumulative impact factor
IF5:	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

#	Year	Title	Cited
1	2010	Corporate environmental disclosure, corporate governance and earnings management. (2010). Salama, Aly ; Sun, Nan ; Habbash, Murya ; Hussainey, Khaled. In: Managerial Auditing Journal. RePEc:eme:majpps:v:25:y:2010:i:7:p:679-700. Full description at Econpapers \|\| Download paper	22
2	2011	Risk-related disclosures by non-finance companies: Portuguese practices and disclosure characteristics. (2011). Oliveira, Jonas ; Craig, Russell ; Rodrigues, Lucia Lima . In: Managerial Auditing Journal. RePEc:eme:majpps:v:26:y:2011:i:9:p:817-839. Full description at Econpapers \|\| Download paper	21
3	2008	Corporate governance, transparency and performance of Malaysian companies. (2008). Mohd Hassan CHE HAAT, ; Mahenthiran, Sakthi ; Rahman, Rashidah Abdul. In: Managerial Auditing Journal. RePEc:eme:majpps:v:23:y:2008:i:8:p:744-778. Full description at Econpapers \|\| Download paper	20
4	2008	Mandatory audit firm rotation and audit quality. (2008). Jackson, Andrew B. ; Roebuck, Peter ; Moldrich, Michael . In: Managerial Auditing Journal. RePEc:eme:majpps:v:23:y:2008:i:5:p:420-437. Full description at Econpapers \|\| Download paper	20
5	2013	Corporate 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. Full description at Econpapers \|\| Download paper	18
6	2009	Risk reporting: An exploratory study on risk management disclosure in Malaysian annual reports. (2009). Abdul Manaf Rosli Bin, ; Bin Che Haat Mohd Hassan, ; Amran, Azlan. In: Managerial Auditing Journal. RePEc:eme:majpps:v:24:y:2009:i:1:p:39-57. Full description at Econpapers \|\| Download paper	16
7	2010	Internal audit independence and objectivity: emerging research opportunities. (2010). Stewart, Jenny ; Subramaniam, Nava . In: Managerial Auditing Journal. RePEc:eme:majpps:v:25:y:2010:i:4:p:328-360. Full description at Econpapers \|\| Download paper	15
8	2008	The impact of government and foreign affiliate influence on corporate social reporting: The case of Malaysia. (2008). Amran, Azlan ; Devi, Susela S.. In: Managerial Auditing Journal. RePEc:eme:majpps:v:23:y:2008:i:4:p:386-404. Full description at Econpapers \|\| Download paper	15
9	2009	The audit trinity: the key to securing corporate accountability. (2009). Porter, Brenda A.. In: Managerial Auditing Journal. RePEc:eme:majpps:v:24:y:2009:i:2:p:156-182. Full description at Econpapers \|\| Download paper	15
10	2008	Confucian culture and whistle-blowing by professional accountants: an exploratory study. (2008). Staley, Blair ; Chen, Ying Te ; Lan, Jyh-Shan ; Hwang, Dennis . In: Managerial Auditing Journal. RePEc:eme:majpps:v:23:y:2008:i:5:p:504-526. Full description at Econpapers \|\| Download paper	12
11	2012	Audit 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. Full description at Econpapers \|\| Download paper	12
12	2010	Determinants of corporate internet reporting: evidence from Egypt. (2010). Aly, Doaa ; Hussainey, Khaled ; Simon, Jon . In: Managerial Auditing Journal. RePEc:eme:majpps:v:25:y:2010:i:2:p:182-202. Full description at Econpapers \|\| Download paper	12
13	2009	The audit crunch: reforming auditing. (2009). Liew, Pik ; Filling, Steven ; Sikka, Prem. In: Managerial Auditing Journal. RePEc:eme:majpps:v:24:y:2009:i:2:p:135-155. Full description at Econpapers \|\| Download paper	12
14	2008	Life cycle costing: a review of published case studies. (2008). Korpi, Eric ; Ala-Risku, Timo . In: Managerial Auditing Journal. RePEc:eme:majpps:v:23:y:2008:i:3:p:240-261. Full description at Econpapers \|\| Download paper	11
15	2007	Ownership structure, board composition and corporate voluntary disclosure: Evidence from listed companies in China. (2007). Fang, Xiaohua ; Huafang, Xiao . In: Managerial Auditing Journal. RePEc:eme:majpps:v:22:y:2007:i:6:p:604-619. Full description at Econpapers \|\| Download paper	11
16	2011	Do audit tenure and firm size contribute to audit quality?: Empirical evidence from Jordan. (2011). Al-Thuneibat, Ali Abedalqader ; Ream Tawfiq Ibrahim Al Issa, ; Rana Ahmad Ata Baker, . In: Managerial Auditing Journal. RePEc:eme:majpps:v:26:y:2011:i:4:p:317-334. Full description at Econpapers \|\| Download paper	11
17	2009	The impact of audit quality on earnings predictability. (2009). Hussainey, Khaled. In: Managerial Auditing Journal. RePEc:eme:majpps:v:24:y:2009:i:4:p:340-351. Full description at Econpapers \|\| Download paper	10
18	2009	Corporate governance, firm characteristics and risk management committee formation in Australian companies. (2009). Zhang, Jiani ; Subramaniam, Nava ; McManus, Lisa . In: Managerial Auditing Journal. RePEc:eme:majpps:v:24:y:2009:i:4:p:316-339. Full description at Econpapers \|\| Download paper	10
19	2008	Quality of internal control procedures: Antecedents and moderating effect on organisational justice and employee fraud. (2008). Rae, Kirsty ; Subramaniam, Nava . In: Managerial Auditing Journal. RePEc:eme:majpps:v:23:y:2008:i:2:p:104-124. Full description at Econpapers \|\| Download paper	10
20	2009	UAE 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. Full description at Econpapers \|\| Download paper	10
21	2007	Internal 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. Full description at Econpapers \|\| Download paper	10
22	2010	Corporate social responsibility disclosure and its relation on institutional ownership: Evidence from public listed companies in Malaysia. (2010). Saleh, Mustaruddin ; Muhamad, Rusnah ; Zulkifli, Norhayah. In: Managerial Auditing Journal. RePEc:eme:majpps:v:25:y:2010:i:6:p:591-613. Full description at Econpapers \|\| Download paper	10
23	2007	Professional 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. Full description at Econpapers \|\| Download paper	10
24	2007	Auditor fees and audit quality. (2007). Hoitash, Rani. In: Managerial Auditing Journal. RePEc:eme:majpps:v:22:y:2007:i:8:p:761-786. Full description at Econpapers \|\| Download paper	10
25	2008	Fraudulent 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. Full description at Econpapers \|\| Download paper	9
26	2007	Determinants 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. Full description at Econpapers \|\| Download paper	9
27	2011	Agency theory and managerial ownership: evidence from Malaysia. (2011). Ahmad, Ayoib Che ; Mustapha, Mazlina . In: Managerial Auditing Journal. RePEc:eme:majpps:v:26:y:2011:i:5:p:419-436. Full description at Econpapers \|\| Download paper	9
28	2007	Corporate governance: measurement and determinant analysis. (2007). Khanchel, Imen . In: Managerial Auditing Journal. RePEc:eme:majpps:v:22:y:2007:i:8:p:740-760. Full description at Econpapers \|\| Download paper	8
29	2011	The internal audit function: Perceptions of internal audit roles, effectiveness and evaluation. (2011). Dominic S. B. Soh, ; Martinov-Bennie, Nonna . In: Managerial Auditing Journal. RePEc:eme:majpps:v:26:y:2011:i:7:p:605-622. Full description at Econpapers \|\| Download paper	8
30	2013	Corporate governance in five Arabian Gulf countries. (2013). Baydoun, Nabil ; Maguire, William ; Willett, Roger ; Ryan, Neal. In: Managerial Auditing Journal. RePEc:eme:majpps:v:28:y:2013:i:1:p:7-22. Full description at Econpapers \|\| Download paper	8
31	2008	The effect of audit partner tenure on client managers accounting discretion. (2008). Lee, Ho-Young ; Mande, Vivek ; Fargher, Neil. In: Managerial Auditing Journal. RePEc:eme:majpps:v:23:y:2008:i:2:p:161-186. Full description at Econpapers \|\| Download paper	8
32	2014	Factors 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. Full description at Econpapers \|\| Download paper	7
33	2014	Audit tenure, auditor specialization and audit report lag. (2014). Dao, Mai ; Pham, Trung . In: Managerial Auditing Journal. RePEc:eme:majpps:v:29:y:2014:i:6:p:490-512. Full description at Econpapers \|\| Download paper	7
34	2007	CEO duality, audit committee effectiveness and audit risks: A study of the Malaysian market. (2007). majid, abdul ; Bliss, Mark A. In: Managerial Auditing Journal. RePEc:eme:majpps:v:22:y:2007:i:7:p:716-728. Full description at Econpapers \|\| Download paper	7
35	2009	The audit expectations gap and the role of audit education: the case of an emerging economy. (2009). Choudhury-Lema, Aklema ; Nasreen, Taslima ; Siddiqui, Javed. In: Managerial Auditing Journal. RePEc:eme:majpps:v:24:y:2009:i:6:p:564-583. Full description at Econpapers \|\| Download paper	7
36	2010	Auditor 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. Full description at Econpapers \|\| Download paper	7
37	2009	Management accounting practices in the Greek hospitality industry. (2009). Paggios, Ioannis ; Pavlatos, Odysseas . In: Managerial Auditing Journal. RePEc:eme:majpps:v:24:y:2009:i:1:p:81-98. Full description at Econpapers \|\| Download paper	7
38	2009	Commitment to independence by internal auditors: the effects of role ambiguity and role conflict. (2009). Taylor, Dennis ; Ahmad, Zaini . In: Managerial Auditing Journal. RePEc:eme:majpps:v:24:y:2009:i:9:p:899-925. Full description at Econpapers \|\| Download paper	7
39	2009	The association between auditor quality and human capital. (2009). Chien, Chu-Yang ; Cheng, Yu-Shu ; Liu, Yi-Pei . In: Managerial Auditing Journal. RePEc:eme:majpps:v:24:y:2009:i:6:p:523-541. Full description at Econpapers \|\| Download paper	7
40	2014	Independent audit committee characteristics and real earnings management. (2014). Lan, George ; Sun, Jerry ; Liu, Guoping . In: Managerial Auditing Journal. RePEc:eme:majpps:v:29:y:2014:i:2:p:153-172. Full description at Econpapers \|\| Download paper	7
41	2009	Crunch time for bank audits? Questions of practice and the scope for dialogue. (2009). Woods, Margaret ; Humphrey, Christopher ; Liu, Yu-Lin ; Dowd, Kevin. In: Managerial Auditing Journal. RePEc:eme:majpps:v:24:y:2009:i:2:p:114-134. Full description at Econpapers \|\| Download paper	6
42	2013	Auditors time pressure: does ethical culture support audit quality?. (2013). Svanberg, Jan ; Ohman, Peter. In: Managerial Auditing Journal. RePEc:eme:majpps:v:28:y:2013:i:7:p:572-591. Full description at Econpapers \|\| Download paper	6
43	2007	Choice 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. Full description at Econpapers \|\| Download paper	6
44	2011	External auditors reliance on internal auditing: further evidence. (2011). Stewart, Jenny ; Munro, Lois . In: Managerial Auditing Journal. RePEc:eme:majpps:v:26:y:2011:i:6:p:464-481. Full description at Econpapers \|\| Download paper	6
45	2014	Modeling voluntary CAAT utilization decisions in auditing. (2014). Payne, Elizabeth A. ; Curtis, Mary B.. In: Managerial Auditing Journal. RePEc:eme:majpps:v:29:y:2014:i:4:p:304-326. Full description at Econpapers \|\| Download paper	6
46	2009	The role of audit committees in managing relationships with external auditors after SOX: Evidence from the USA. (2009). Hoitash, Rani. In: Managerial Auditing Journal. RePEc:eme:majpps:v:24:y:2009:i:4:p:368-397. Full description at Econpapers \|\| Download paper	6
47	2013	Competition, corporate governance, ownership structure and risk reporting. (2013). Mokhtar, Ekramy Said ; Mellett, Howard . In: Managerial Auditing Journal. RePEc:eme:majpps:v:28:y:2013:i:9:p:838-865. Full description at Econpapers \|\| Download paper	6
48	2008	Value-added role of internal audit: an Ethiopian case study. (2008). Mihret, Dessalegn Getie ; Woldeyohannis, Getachew Zemenu . In: Managerial Auditing Journal. RePEc:eme:majpps:v:23:y:2008:i:6:p:567-595. Full description at Econpapers \|\| Download paper	6
49	2009	The value relevance of financial statements and their impact on stock prices: Evidence from Greece. (2009). Asteriou, Dimitrios ; Dimitropoulos, Panagiotis E.. In: Managerial Auditing Journal. RePEc:eme:majpps:v:24:y:2009:i:3:p:248-265. Full description at Econpapers \|\| Download paper	6
50	2011	Determinants of board and audit committee meeting frequency: Evidence from Italian companies. (2011). Greco, Giulio. In: Managerial Auditing Journal. RePEc:eme:majpps:v:26:y:2011:i:3:p:208-229. Full description at Econpapers \|\| Download paper	6

50 most relevant documents in this series (papers most cited in the last two years)

#	Year	Title	Cited
1	2013	Corporate 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. Full description at Econpapers \|\| Download paper	15
2	2012	Audit 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. Full description at Econpapers \|\| Download paper	8
3	2010	Corporate environmental disclosure, corporate governance and earnings management. (2010). Salama, Aly ; Sun, Nan ; Habbash, Murya ; Hussainey, Khaled. In: Managerial Auditing Journal. RePEc:eme:majpps:v:25:y:2010:i:7:p:679-700. Full description at Econpapers \|\| Download paper	8
4	2014	Audit tenure, auditor specialization and audit report lag. (2014). Dao, Mai ; Pham, Trung . In: Managerial Auditing Journal. RePEc:eme:majpps:v:29:y:2014:i:6:p:490-512. Full description at Econpapers \|\| Download paper	7
5	2008	The impact of government and foreign affiliate influence on corporate social reporting: The case of Malaysia. (2008). Amran, Azlan ; Devi, Susela S.. In: Managerial Auditing Journal. RePEc:eme:majpps:v:23:y:2008:i:4:p:386-404. Full description at Econpapers \|\| Download paper	7
6	2011	Do audit tenure and firm size contribute to audit quality?: Empirical evidence from Jordan. (2011). Al-Thuneibat, Ali Abedalqader ; Ream Tawfiq Ibrahim Al Issa, ; Rana Ahmad Ata Baker, . In: Managerial Auditing Journal. RePEc:eme:majpps:v:26:y:2011:i:4:p:317-334. Full description at Econpapers \|\| Download paper	7
7	2007	Auditor fees and audit quality. (2007). Hoitash, Rani. In: Managerial Auditing Journal. RePEc:eme:majpps:v:22:y:2007:i:8:p:761-786. Full description at Econpapers \|\| Download paper	6
8	2009	The audit expectations gap and the role of audit education: the case of an emerging economy. (2009). Choudhury-Lema, Aklema ; Nasreen, Taslima ; Siddiqui, Javed. In: Managerial Auditing Journal. RePEc:eme:majpps:v:24:y:2009:i:6:p:564-583. Full description at Econpapers \|\| Download paper	6
9	2011	Risk-related disclosures by non-finance companies: Portuguese practices and disclosure characteristics. (2011). Oliveira, Jonas ; Craig, Russell ; Rodrigues, Lucia Lima . In: Managerial Auditing Journal. RePEc:eme:majpps:v:26:y:2011:i:9:p:817-839. Full description at Econpapers \|\| Download paper	6
10	2011	Narrative disclosure of corporate social responsibility in Islamic financial institutions. (2011). Aribi, Zakaria Ali . In: Managerial Auditing Journal. RePEc:eme:majpps:v:27:y:2011:i:2:p:199-222. Full description at Econpapers \|\| Download paper	5
11	2011	The internal audit function: Perceptions of internal audit roles, effectiveness and evaluation. (2011). Dominic S. B. Soh, ; Martinov-Bennie, Nonna . In: Managerial Auditing Journal. RePEc:eme:majpps:v:26:y:2011:i:7:p:605-622. Full description at Econpapers \|\| Download paper	5
12	2014	Factors 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. Full description at Econpapers \|\| Download paper	5
13	2010	Corporate social responsibility disclosure and its relation on institutional ownership: Evidence from public listed companies in Malaysia. (2010). Saleh, Mustaruddin ; Muhamad, Rusnah ; Zulkifli, Norhayah. In: Managerial Auditing Journal. RePEc:eme:majpps:v:25:y:2010:i:6:p:591-613. Full description at Econpapers \|\| Download paper	5
14	2017	Gender in accounting research: a review. (2017). Khlif, Hichem ; Achek, Imen . In: Managerial Auditing Journal. RePEc:eme:majpps:maj-02-2016-1319. Full description at Econpapers \|\| Download paper	5
15	2010	Auditor 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. Full description at Econpapers \|\| Download paper	5
16	2007	Internal 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. Full description at Econpapers \|\| Download paper	5
17	2017	An analysis of sustainability report assurance statements: Evidence from Italian listed companies. (2017). Rossi, Adriana ; Tarquinio, Lara. In: Managerial Auditing Journal. RePEc:eme:majpps:maj-07-2016-1408. Full description at Econpapers \|\| Download paper	5
18	2008	Quality of internal control procedures: Antecedents and moderating effect on organisational justice and employee fraud. (2008). Rae, Kirsty ; Subramaniam, Nava . In: Managerial Auditing Journal. RePEc:eme:majpps:v:23:y:2008:i:2:p:104-124. Full description at Econpapers \|\| Download paper	5
19	2007	Ownership structure, board composition and corporate voluntary disclosure: Evidence from listed companies in China. (2007). Fang, Xiaohua ; Huafang, Xiao . In: Managerial Auditing Journal. RePEc:eme:majpps:v:22:y:2007:i:6:p:604-619. Full description at Econpapers \|\| Download paper	5
20	2008	Corporate governance, transparency and performance of Malaysian companies. (2008). Mohd Hassan CHE HAAT, ; Mahenthiran, Sakthi ; Rahman, Rashidah Abdul. In: Managerial Auditing Journal. RePEc:eme:majpps:v:23:y:2008:i:8:p:744-778. Full description at Econpapers \|\| Download paper	5
21	2014	Independent audit committee characteristics and real earnings management. (2014). Lan, George ; Sun, Jerry ; Liu, Guoping . In: Managerial Auditing Journal. RePEc:eme:majpps:v:29:y:2014:i:2:p:153-172. Full description at Econpapers \|\| Download paper	5
22	2018	Determinants 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	5
23	2011	External auditors reliance on internal auditing: further evidence. (2011). Stewart, Jenny ; Munro, Lois . In: Managerial Auditing Journal. RePEc:eme:majpps:v:26:y:2011:i:6:p:464-481. Full description at Econpapers \|\| Download paper	4
24	2007	Professional 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. Full description at Econpapers \|\| Download paper	4
25	2009	The audit crunch: reforming auditing. (2009). Liew, Pik ; Filling, Steven ; Sikka, Prem. In: Managerial Auditing Journal. RePEc:eme:majpps:v:24:y:2009:i:2:p:135-155. Full description at Econpapers \|\| Download paper	4
26	2009	Risk reporting: An exploratory study on risk management disclosure in Malaysian annual reports. (2009). Abdul Manaf Rosli Bin, ; Bin Che Haat Mohd Hassan, ; Amran, Azlan. In: Managerial Auditing Journal. RePEc:eme:majpps:v:24:y:2009:i:1:p:39-57. Full description at Econpapers \|\| Download paper	4
27	2009	UAE 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. Full description at Econpapers \|\| Download paper	4
28	2008	Confucian culture and whistle-blowing by professional accountants: an exploratory study. (2008). Staley, Blair ; Chen, Ying Te ; Lan, Jyh-Shan ; Hwang, Dennis . In: Managerial Auditing Journal. RePEc:eme:majpps:v:23:y:2008:i:5:p:504-526. Full description at Econpapers \|\| Download paper	4
29	2011	Do audit delays affect client retention?. (2011). Son, Myungsoo ; Mande, Vivek. In: Managerial Auditing Journal. RePEc:eme:majpps:v:26:y:2011:i:1:p:32-50. Full description at Econpapers \|\| Download paper	4
30	2009	Commitment to independence by internal auditors: the effects of role ambiguity and role conflict. (2009). Taylor, Dennis ; Ahmad, Zaini . In: Managerial Auditing Journal. RePEc:eme:majpps:v:24:y:2009:i:9:p:899-925. Full description at Econpapers \|\| Download paper	4
31	2007	Choice 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. Full description at Econpapers \|\| Download paper	4
32	2007	Corporate governance: measurement and determinant analysis. (2007). Khanchel, Imen . In: Managerial Auditing Journal. RePEc:eme:majpps:v:22:y:2007:i:8:p:740-760. Full description at Econpapers \|\| Download paper	4
33	2010	Determinants of internal control characteristics influencing voluntary and mandatory disclosures: A Malaysian perspective. (2010). Dato' Daing Nasir Ibrahim, ; Chye, Ong Hock ; Jeyaraman, K. ; Haron, Hasnah . In: Managerial Auditing Journal. RePEc:eme:majpps:v:25:y:2010:i:2:p:140-159. Full description at Econpapers \|\| Download paper	4
34	2008	Mandatory audit firm rotation and audit quality. (2008). Jackson, Andrew B. ; Roebuck, Peter ; Moldrich, Michael . In: Managerial Auditing Journal. RePEc:eme:majpps:v:23:y:2008:i:5:p:420-437. Full description at Econpapers \|\| Download paper	4
35	2014	Modeling voluntary CAAT utilization decisions in auditing. (2014). Payne, Elizabeth A. ; Curtis, Mary B.. In: Managerial Auditing Journal. RePEc:eme:majpps:v:29:y:2014:i:4:p:304-326. Full description at Econpapers \|\| Download paper	4
36	2015	A new vision for internal audit. (2015). Chambers, Andrew D. ; Odar, Marjan . In: Managerial Auditing Journal. RePEc:eme:majpps:v:30:y:2015:i:1:p:34-55. Full description at Econpapers \|\| Download paper	4
37	2012	Reflections on the internal auditing profession: what might have gone wrong?. (2012). Sarens, Gerrit ; Lenz, Rainer . In: Managerial Auditing Journal. RePEc:eme:majpps:v:27:y:2012:i:6:p:532-549. Full description at Econpapers \|\| Download paper	3
38	2017	The impact of earnings management on the value relevance of earnings: Empirical evidence from Egypt. (2017). Mostafa, Wael . In: Managerial Auditing Journal. RePEc:eme:majpps:maj-01-2016-1304. Full description at Econpapers \|\| Download paper	3
39	2010	Determinants of corporate internet reporting: evidence from Egypt. (2010). Aly, Doaa ; Hussainey, Khaled ; Simon, Jon . In: Managerial Auditing Journal. RePEc:eme:majpps:v:25:y:2010:i:2:p:182-202. Full description at Econpapers \|\| Download paper	3
40	2009	Strategy, control activities, monitoring and effectiveness. (2009). Agbejule, Adebayo ; Jokipii, Annukka. In: Managerial Auditing Journal. RePEc:eme:majpps:v:24:y:2009:i:4:p:500-522. Full description at Econpapers \|\| Download paper	3
41	2011	Materiality in the context of audit: the real expectations gap. (2011). Jubb, Christine ; Kend, Michael ; Houghton, Keith A.. In: Managerial Auditing Journal. RePEc:eme:majpps:v:26:y:2011:i:6:p:482-500. Full description at Econpapers \|\| Download paper	3
42	2013	Competition, corporate governance, ownership structure and risk reporting. (2013). Mokhtar, Ekramy Said ; Mellett, Howard . In: Managerial Auditing Journal. RePEc:eme:majpps:v:28:y:2013:i:9:p:838-865. Full description at Econpapers \|\| Download paper	3
43	2013	Internal audit function, board quality and financial reporting quality: evidence from Malaysia. (2013). Cooper, Barry ; Johl, Shireenjit K. ; Subramaniam, Nava . In: Managerial Auditing Journal. RePEc:eme:majpps:v:28:y:2013:i:9:p:780-814. Full description at Econpapers \|\| Download paper	3
44	2014	Examining the adoption of computer-assisted audit tools and techniques: Cases of generalized audit software use by internal auditors. (2014). Lymer, Andy ; Mahzan, Nurmazilah . In: Managerial Auditing Journal. RePEc:eme:majpps:v:29:y:2014:i:4:p:327-349. Full description at Econpapers \|\| Download paper	3
45	2010	The association between corporate governance guidelines and risk management and internal control practices: Evidence from a comparative study. (2010). Sarens, Gerrit ; Christopher, Joe. In: Managerial Auditing Journal. RePEc:eme:majpps:v:25:y:2010:i:4:p:288-308. Full description at Econpapers \|\| Download paper	3
46	2013	The current status of greenhouse gas reporting by Chinese companies: A test of legitimacy theory. (2013). Brown, Alistair ; Chu, Choi Ieng ; Chatterjee, Bikram . In: Managerial Auditing Journal. RePEc:eme:majpps:v:28:y:2013:i:2:p:114-139. Full description at Econpapers \|\| Download paper	3
47	2009	The value relevance of financial statements and their impact on stock prices: Evidence from Greece. (2009). Asteriou, Dimitrios ; Dimitropoulos, Panagiotis E.. In: Managerial Auditing Journal. RePEc:eme:majpps:v:24:y:2009:i:3:p:248-265. Full description at Econpapers \|\| Download paper	3
48	2013	Auditors time pressure: does ethical culture support audit quality?. (2013). Svanberg, Jan ; Ohman, Peter. In: Managerial Auditing Journal. RePEc:eme:majpps:v:28:y:2013:i:7:p:572-591. Full description at Econpapers \|\| Download paper	3
49	2017	Auditors and early signals of financial distress in Local Governments. (2017). Cohen, Sandra ; Manes-Rossi, Francesca ; Costanzo, Antonella . In: Managerial Auditing Journal. RePEc:eme:majpps:maj-05-2016-1371. Full description at Econpapers \|\| Download paper	3
50	2010	Internal audit independence and objectivity: emerging research opportunities. (2010). Stewart, Jenny ; Subramaniam, Nava . In: Managerial Auditing Journal. RePEc:eme:majpps:v:25:y:2010:i:4:p:328-360. Full description at Econpapers \|\| Download paper	3

Citing documents used to compute impact factor: 18

Year	Title
2019	Mandatory Nonfinancial Disclosure and Its Consequences on the Sustainability Reporting Quality of Italian and German Companies. (2019). Loza, Cristian R ; Mion, Giorgio. In: Sustainability. RePEc:gam:jsusta:v:11:y:2019:i:17:p:4612-:d:260693. Full description at Econpapers \|\| Download paper
2019
2019	Determinants of Companies that Disclose High-Quality Integrated Reports. (2019). Caykoylu, Sinan. In: Sustainability. RePEc:gam:jsusta:v:11:y:2019:i:13:p:3744-:d:246764. Full description at Econpapers \|\| Download paper
2019	Board diversity and earnings news dissemination on Twitter in the UK. (2019). Shehata, Nermeen ; El-Helaly, Moataz ; Ayman, Ahmed. In: Journal of Management & Governance. RePEc:kap:jmgtgv:v:23:y:2019:i:3:d:10.1007_s10997-018-9441-9. Full description at Econpapers \|\| Download paper
2019	Bank risk aggregation with forward-looking textual risk disclosures. (2019). Zhu, Xiaoqian ; Li, Jianping ; Wenli, Guo ; Wei, LU. In: The North American Journal of Economics and Finance. RePEc:eee:ecofin:v:50:y:2019:i:c:s1062940818306168. Full description at Econpapers \|\| Download paper
2019	Is the External Audit Report Useful for Bankruptcy Prediction? Evidence Using Artificial Intelligence. (2019). Muoz-Izquierdo, Nora ; Pascual-Ezama, David ; Segovia-Vargas, Maria-Jesus ; Maria-del-Mar Camacho-MiÃ±ano, . In: International Journal of Financial Studies. RePEc:gam:jijfss:v:7:y:2019:i:2:p:20-:d:220886. Full description at Econpapers \|\| Download paper
2019	Corporate Environmental Disclosure in India: An Analysis of Multinational and Domestic Agrochemical Corporations. (2019). Searcy, Cory ; Bardecki, Michal ; Wilson, Nicole ; Jessop, Anna. In: Sustainability. RePEc:gam:jsusta:v:11:y:2019:i:18:p:4843-:d:264321. Full description at Econpapers \|\| Download paper
2019	Is there a gender effect on the quality of audit services?. (2019). Ravenda, Diego ; Argiles-Bosch, Josep Maria ; Garcia-Blandon, Josep. In: Journal of Business Research. RePEc:eee:jbrese:v:96:y:2019:i:c:p:238-249. Full description at Econpapers \|\| Download paper
2019	The effect of gender and firm identification on auditor pre-negotiation judgments. (2019). Schultz, Wendy ; MacTavish, Carolyn ; Jones, Joanne. In: Advances in accounting. RePEc:eee:advacc:v:44:y:2019:i:c:p:49-57. Full description at Econpapers \|\| Download paper
2019	Punished banks acquisitions: Evidence from the U.S. banking industry. (2019). Tsoumas, Chris ; Travlos, Nickolaos G ; Staikouras, Panagiotis ; Papadimitri, Panagiota. In: Journal of Corporate Finance. RePEc:eee:corfin:v:58:y:2019:i:c:p:744-764. Full description at Econpapers \|\| Download paper
2019	Female CEOs and Core Earnings Quality: New Evidence on the Ethics Versus Risk-Aversion Puzzle. (2019). Gyapong, Ernest ; Aboud, Ahmed ; Ntim, Collins ; Zalata, Alaa Mansour. In: Journal of Business Ethics. RePEc:kap:jbuset:v:160:y:2019:i:2:d:10.1007_s10551-018-3918-y. Full description at Econpapers \|\| Download paper
2019	Accounting standards and the value relevance of financial statements. (2019). Ehsanullah, Syed ; Keong, Ooi Chee ; Mohamad, Shafi. In: Asian Journal of Empirical Research. RePEc:asi:ajoerj:2019:p:337-345. Full description at Econpapers \|\| Download paper
2019	Research on International Standards on Auditing: Literature synthesis and opportunities for future research. (2019). Sihvonen, Jukka ; Haapamaki, Elina. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:35:y:2019:i:c:p:37-56. Full description at Econpapers \|\| Download paper
2019
2019	Tax avoidance in family firms: Evidence from large private firms. (2019). Wendt, Martin ; Kovermann, Jost. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:15:y:2019:i:2:p:145-157. Full description at Econpapers \|\| Download paper
2019	The impact of corporate governance on corporate tax avoidanceâA literature review. (2019). Velte, Patrick ; Kovermann, Jost. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:36:y:2019:i:c:6. Full description at Econpapers \|\| Download paper
2019	MODERN UNDERSTANDING OF BUSINESS MODEL ANALYSIS OF CROATIAN HOTEL COMPANIES BASED ON FINANCIAL ANALYSIS. (2019). Dimitric, Mira ; Valcic, Sonja Brlecic ; Vudric, Nenad. In: UTMS Journal of Economics. RePEc:ris:utmsje:0274. Full description at Econpapers \|\| Download paper
2019	The Influence of Audit Opinion on the Degree of Real Earnings Management. The Case of Romanian Listed Companies. (2019). Georgescu, Iuliana Eugenia ; Carp, Mihai . In: The Audit Financiar journal. RePEc:aud:audfin:v:17:y:2019:i:156:p:666. Full description at Econpapers \|\| Download paper

Recent citations

Recent citations received in 2018

Year	Citing document
2018	Determinants of Voluntary Greenhouse Gas Emission Disclosure: An Empirical Investigation on Turkish Firms. (2018). Akba, Halil Emre ; Canikli, Seda. In: Sustainability. RePEc:gam:jsusta:v:11:y:2018:i:1:p:107-:d:193104. Full description at Econpapers \|\| Download paper

Recent citations received in 2017

Year	Citing document
2017	Performance and Risk of IOI Corporation Berhad. (2017). Harun, Nur Ilyani . In: MPRA Paper. RePEc:pra:mprapa:78522. Full description at Econpapers \|\| Download paper

Recent citations received in 2016

Year	Citing document
2016	Determinants of going concern opinions and audit fees for development stage enterprises. (2016). Foster, Benjamin P ; Shastri, Trim. In: Advances in accounting. RePEc:eee:advacc:v:33:y:2016:i:c:p:68-84. Full description at Econpapers \|\| Download paper
2016	Measuring the Conservatism Level in the Accounting Policies and Its Effect on the Financial Information Disclosure Quality in the Jordanian Commercial Banks. (2016). al Attar, Mohammad Khalid ; Ali, Haitham Y ; Razaq, Abdel . In: Journal of Management and Sustainability. RePEc:ibn:jmsjnl:v:6:y:2016:i:3:p:91-105. Full description at Econpapers \|\| Download paper

10 most frequent citing series

#	Series	H	Cites
1	Sustainability / MDPI, Open Access Journal	31	74
2	Journal of Business Ethics / Springer	59	44
3	Journal of International Accounting, Auditing and Taxation / Elsevier	10	40
4	Journal of Management & Governance / Springer	21	29
5	International Journal of Economics and Financial Issues / Econjournals	11	27
6	International Journal of Academic Research in Accounting, Finance and Management Sciences / Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences	6	27
7	Australian Accounting Review / CPA Australia	14	26
8	International Journal of Disclosure and Governance / Palgrave Macmillan	2	25
9	Revista de Contabilidad - Spanish Accounting Review / Elsevier	4	22
10	Annales Universitatis Apulensis Series Oeconomica / Faculty of Sciences, 1 Decembrie 1918 University, Alba Iulia	6	21
11	The Audit Financiar journal / Chamber of Financial Auditors of Romania	4	19