Citation analysis for Managerial Auditing Journal / Emerald Group Publishing Limited

Citation Profile [Updated: 2023-11-03 08:28:08]

5 Years H Index

Impact Factor (IF)

0.36

5 Years IF

0.44

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
1986			0		12	12	0		0
1987			0		21	33	0		0
1988			0		19	52	0		0
1989			0		22	74	0		0
1990	0	0.11	0	0	23	97	0		0	41		74			0		0	0.05
1991	0	0.1	0	0	26	123	0		0	45		97			0		0	0.05
1992	0	0.11	0	0	33	156	1		0	49		111			0		0	0.05
1993	0	0.13	0	0	34	190	0		0	59		123			0		0	0.06
1994	0	0.14	0	0	37	227	2		0	67		138			0		0	0.07
1995	0	0.22	0	0	43	270	1		0	71		153			0		0	0.1
1996	0	0.25	0	0	52	322	0		0	80		173			0		0	0.12
1997	0	0.24	0	0	53	375	1		0	95		199			0		0	0.11
1998	0	0.28	0	0	28	403	0		0	105		219			0		0	0.13
1999	0	0.3	0	0	42	445	0		0	81		213			0		0	0.15
2000	0	0.36	0	0	41	486	17	1	1	70		218	1		0		0	0.16
2001	0	0.38	0	0	52	538	8		1	83		216			0		0	0.17
2002	0	0.41	0	0	68	606	5		1	93		216			0		0	0.21
2003	0	0.44	0	0	71	677	12		1	120		231			0		0	0.22
2004	0	0.49	0	0	73	750	8	1	2	139		274			0		0	0.22
2005	0	0.5	0	0	69	819	9		2	144		305			0		0	0.23
2006	0	0.5	0	0	54	873	16		2	142		333			0		0	0.22
2007	0	0.46	0	0	115	988	365	1	3	123		335			0		0	0.2
2008	0.01	0.49	0	0.01	97	1085	343	2	5	169	2	382	2		0		0	0.23
2009	0.05	0.47	0.01	0.03	96	1181	283	15	20	212	11	408	12		0	1	0.01	0.24
2010	0.07	0.48	0.03	0.06	90	1271	271	33	53	193	14	431	25	7	21.2	2	0.02	0.21
2011	0.14	0.52	0.05	0.12	85	1356	266	70	123	186	26	452	56	11	15.7	3	0.04	0.24
2012	0.11	0.52	0.05	0.11	77	1433	128	65	188	175	20	483	51	9	13.8		0	0.22
2013	0.07	0.56	0.06	0.13	76	1509	239	88	276	162	11	445	59		0	1	0.01	0.24
2014	0.05	0.55	0.07	0.1	74	1583	166	105	381	153	7	424	42		0	1	0.01	0.23
2015	0.14	0.55	0.1	0.15	74	1657	154	166	547	150	21	402	59		0	2	0.03	0.23
2016	0.12	0.53	0.11	0.16	76	1733	166	198	745	148	18	386	63		0	3	0.04	0.21
2017	0.13	0.54	0.12	0.15	47	1780	167	218	963	150	19	377	57		0	3	0.06	0.22
2018	0.26	0.56	0.19	0.28	42	1822	120	342	1305	123	32	347	98		0	1	0.02	0.24
2019	0.33	0.58	0.15	0.21	54	1876	84	286	1591	89	29	313	66		0	2	0.04	0.23
2020	0.39	0.7	0.2	0.37	41	1917	70	387	1978	96	37	293	109	1	0.3		0	0.33
2021	0.44	0.87	0.25	0.49	47	1964	12	490	2468	95	42	260	127		0		0	0.32
2022	0.36	1	0.19	0.44	50	2014	3	384	2852	88	32	231	102		0		0	0.31

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

#	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	47
2	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	45
3	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	45
4	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	38
5	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	37
6	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	37
7	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	36
8	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	35
9	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	32
10	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	31
11	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	31
12	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	30
13	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	28
14	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	27
15	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	26
16	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	25
17	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	25
18	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	24
19	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	24
20	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	24
21	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	24
22	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	23
23	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	22
24	2015	A synthesis of empirical internal audit effectiveness literature pointing to new research opportunities. (2015). Lenz, Rainer ; Hahn, Ulrich . In: Managerial Auditing Journal. RePEc:eme:majpps:v:30:y:2015:i:1:p:5-33. Full description at Econpapers \|\| Download paper	22
25	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	21
26	2016	Audit committee and integrated reporting practice: does internal assurance matter?. (2016). Haji, Abdifatah Ahmed ; Anifowose, Mutalib . In: Managerial Auditing Journal. RePEc:eme:majpps:v:31:y:2016:i:8/9:p:915-948. Full description at Econpapers \|\| Download paper	20
27	2008	Risk 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. Full description at Econpapers \|\| Download paper	20
28	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	20
29	2015	An analysis of risk management disclosures: Australian evidence. (2015). Ma, Jiacheng ; Buckby, Sherrena ; Gallery, Gerry . In: Managerial Auditing Journal. RePEc:eme:majpps:v:30:y:2015:i:8/9:p:812-869. Full description at Econpapers \|\| Download paper	20
30	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	20
31	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	19
32	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	19
33	2007	Disclosure 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. Full description at Econpapers \|\| Download paper	19
34	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	19
35	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	19
36	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	18
37	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	17
38	2013	Board composition and bank performance in Kuwait: an empirical study. (2013). Al-Shammari, Bader ; Al-Saidi, Mejbel . In: Managerial Auditing Journal. RePEc:eme:majpps:v:28:y:2013:i:6:p:472-494. Full description at Econpapers \|\| Download paper	16
39	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	16
40	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	16
41	2016	Determinants of carbon management strategy adoption: Evidence from AustraliaÃ¢â¬â¢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. Full description at Econpapers \|\| Download paper	16
42	2007	Earnings management and the audit opinion: evidence from Malaysia. (2007). Johl, Shireenjit . In: Managerial Auditing Journal. RePEc:eme:majpps:v:22:y:2007:i:7:p:688-715. Full description at Econpapers \|\| Download paper	15
43	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	15
44	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
45	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	15
46	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	15
47	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	14
48	2007	Embedding risk management: structures and approaches. (2007). Fraser, Ian . In: Managerial Auditing Journal. RePEc:eme:majpps:v:22:y:2007:i:4:p:392-409. Full description at Econpapers \|\| Download paper	14
49	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	13
50	2012	Governance characteristics and role effectiveness of audit committees. (2012). Lary, Akeel M. ; Taylor, Dennis W.. In: Managerial Auditing Journal. RePEc:eme:majpps:v:27:y:2012:i:4:p:336-354. Full description at Econpapers \|\| Download paper	13

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

#	Year	Title	Cited
1	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	22
2	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	16
3	2016	Audit committee and integrated reporting practice: does internal assurance matter?. (2016). Haji, Abdifatah Ahmed ; Anifowose, Mutalib . In: Managerial Auditing Journal. RePEc:eme:majpps:v:31:y:2016:i:8/9:p:915-948. Full description at Econpapers \|\| Download paper	15
4	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	14
5	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	14
6	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	13
7	2015	A synthesis of empirical internal audit effectiveness literature pointing to new research opportunities. (2015). Lenz, Rainer ; Hahn, Ulrich . In: Managerial Auditing Journal. RePEc:eme:majpps:v:30:y:2015:i:1:p:5-33. Full description at Econpapers \|\| Download paper	13
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	12
9	2020	CEO power and corporate social responsibility (CSR) disclosure: does stakeholder influence matter?. (2020). Shams, Syed ; Rashid, Afzalur ; Khan, Habib ; Bose, Sudipta. In: Managerial Auditing Journal. RePEc:eme:majpps:maj-11-2019-2463. Full description at Econpapers \|\| Download paper	12
10	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	11
11	2019	Female directors and the cost of debt: does gender diversity in the boardroom matter to lenders?. (2019). Farooq, Muhammad Umar ; Usman, Muhammad ; Khan, Muhammad Kaleem ; Majid, Muhammad Abdul ; Zhang, Junrui. In: Managerial Auditing Journal. RePEc:eme:majpps:maj-04-2018-1863. Full description at Econpapers \|\| Download paper	10
12	2015	An analysis of risk management disclosures: Australian evidence. (2015). Ma, Jiacheng ; Buckby, Sherrena ; Gallery, Gerry . In: Managerial Auditing Journal. RePEc:eme:majpps:v:30:y:2015:i:8/9:p:812-869. Full description at Econpapers \|\| Download paper	10
13	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	10
14	2019	Corporate social responsibility, firm performance and tax risk. (2019). Liu, Ming ; Lin, Xiaojun ; Yuen, Desmond ; So, Simon . In: Managerial Auditing Journal. RePEc:eme:majpps:maj-04-2018-1868. Full description at Econpapers \|\| Download paper	10
15	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	9
16	2016	Does government ownership affect corporate governance and corporate disclosure?: Evidence from Saudi Arabia. (2016). Al-Janadi, Yaseen ; Alazzani, Abdulsamad ; Rahman, Rashidah Abdul. In: Managerial Auditing Journal. RePEc:eme:majpps:v:31:y:2016:i:8/9:p:871-890. Full description at Econpapers \|\| Download paper	9
17	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	8
18	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	8
19	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	8
20	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	8
21	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	8
22	2012	Governance characteristics and role effectiveness of audit committees. (2012). Lary, Akeel M. ; Taylor, Dennis W.. In: Managerial Auditing Journal. RePEc:eme:majpps:v:27:y:2012:i:4:p:336-354. Full description at Econpapers \|\| Download paper	8
23	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	8
24	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	8
25	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	7
26	2017	Does family ownership reduce corporate tax avoidance? The moderating effect of audit quality. (2017). Gaaya, Safa ; Lakhal, Faten. In: Managerial Auditing Journal. RePEc:eme:majpps:maj-02-2017-1530. Full description at Econpapers \|\| Download paper	7
27	2016	Determinants of carbon management strategy adoption: Evidence from AustraliaÃ¢â¬â¢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. Full description at Econpapers \|\| Download paper	7
28	2015	The role of audit committee attributes in intellectual capital disclosures: Evidence from Malaysia. (2015). Haji, Abdifatah Ahmed . In: Managerial Auditing Journal. RePEc:eme:majpps:v:30:y:2015:i:8/9:p:756-784. Full description at Econpapers \|\| Download paper	7
29	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
30	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
31	2018	Cyber security assurance process from the internal audit perspective. (2018). Caliyurt, Kiymet ; Kahyaoglu, Sezer Bozkus . In: Managerial Auditing Journal. RePEc:eme:majpps:maj-02-2018-1804. Full description at Econpapers \|\| Download paper	7
32	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	7
33	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	7
34	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	6
35	2018	Board monitoring and audit fees: the moderating role of CEO/chair dual roles. (2018). Nehme, Rabih ; Jizi, Mohammad. In: Managerial Auditing Journal. RePEc:eme:majpps:maj-10-2016-1464. Full description at Econpapers \|\| Download paper	6
36	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	6
37	2009	Audit committee characteristics in financially distressed and non-distressed companies. (2009). Rahmat, Mohd Mohid ; Iskandar, Takiah Mohd ; Mohdsaleh, Norman. In: Managerial Auditing Journal. RePEc:eme:majpps:v:24:y:2009:i:7:p:624-638. Full description at Econpapers \|\| Download paper	6
38	2020	CEO characteristics and bank performance: evidence from India. (2020). Mahakud, Jitendra ; Gupta, Neeraj. In: Managerial Auditing Journal. RePEc:eme:majpps:maj-03-2019-2224. Full description at Econpapers \|\| Download paper	6
39	2016	Audit quality indicators: perceptions of junior-level auditors. (2016). Brown, Veena L ; Neely, Daniel Gordon ; Gissel, Jodi L. In: Managerial Auditing Journal. RePEc:eme:majpps:v:31:y:2016:i:8/9:p:949-980. Full description at Econpapers \|\| Download paper	6
40	2008	The independent director on the board of company directors. (2008). McCabe, Margaret ; Nowak, Margaret . In: Managerial Auditing Journal. RePEc:eme:majpps:v:23:y:2008:i:6:p:545-566. Full description at Econpapers \|\| Download paper	6
41	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	6
42	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	6
43	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	6
44	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
45	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	5
46	2019	The effect of gender composition in joint audits on earnings management. (2019). Chang, Yu-Shan ; Kung, Fan-Hua ; Zhou, Minting. In: Managerial Auditing Journal. RePEc:eme:majpps:maj-05-2018-1885. Full description at Econpapers \|\| Download paper	5
47	2014	The regulation of statutory auditing: an institutional theory approach. (2014). Christian Prat Dit Hauret, ; Baker, Richard C. ; Bedard, Jean ; Christian Prat dit Hauret, . In: Managerial Auditing Journal. RePEc:eme:majpps:v:29:y:2014:i:5:p:371-394. Full description at Econpapers \|\| Download paper	5
48	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	5
49	2016	Conceptualising integrated thinking in practice. (2016). Oliver, Judy ; Brooks, Albie ; Vesty, Gillian. In: Managerial Auditing Journal. RePEc:eme:majpps:v:31:y:2016:i:2:p:228-248. Full description at Econpapers \|\| Download paper	5
50	2018	Factors associated with security/cybersecurity audit by internal audit function: An international study. (2018). Farah, Nusrat ; Islam, Md Shariful ; Stafford, Thomas F. In: Managerial Auditing Journal. RePEc:eme:majpps:maj-07-2017-1595. Full description at Econpapers \|\| Download paper	5

Citing documents used to compute impact factor: 32

Year	Title
2022	Supporter or Supervisor? The Role of Chief Financial Officers in Corporate Innovation. (2022). Lin, Bin ; Liao, Youliang ; Huang, Junqin ; Loh, Lawrence. In: Sustainability. RePEc:gam:jsusta:v:14:y:2022:i:15:p:9762-:d:882998. Full description at Econpapers \|\| Download paper
2022	Effectiveness of cybersecurity audit. (2022). Draek, Matej ; Ular, Marko ; Vuko, Tina ; Slapniar, Sergeja. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:44:y:2022:i:c:s1467089521000506. Full description at Econpapers \|\| Download paper
2022	The Influential Factors of Internal Audit Effectiveness: A Conceptual Model. (2022). Al-Malkawi, Husam-Aldin N ; Abdelrahim, Ayman. In: IJFS. RePEc:gam:jijfss:v:10:y:2022:i:3:p:71-:d:892868. Full description at Econpapers \|\| Download paper
2022	The Effect of Apparent and Intellectual Sustainability Independence on the Credibility Gap of the Accounting Information. (2022). Hamdallah, Madher E ; Al-Neimat, Salem ; Srouji, Anan F ; Albitar, Khaldoon ; Al-Okaily, Manaf. In: Sustainability. RePEc:gam:jsusta:v:14:y:2022:i:21:p:14259-:d:959939. Full description at Econpapers \|\| Download paper
2022	The Impact of Good Governance on the Peopleâs Satisfaction with Public Administrative Services in Vietnam. (2022). Thanh, Nguyen Nghi ; Ba, Nguyen. In: Administrative Sciences. RePEc:gam:jadmsc:v:12:y:2022:i:1:p:35-:d:752606. Full description at Econpapers \|\| Download paper
2022	The Indirect Effect of Job Resources on Employeesâ Intention to Stay: A Serial Mediation Model with Psychological Capital and WorkâLife Balance as the Mediators. (2022). Ali, Mohammed Ashraf ; Bino, Ermal ; Akhtar, Samreen ; Ahmad, Alam ; Anwar, Imran ; Samroodh, Mohammed. In: Sustainability. RePEc:gam:jsusta:v:15:y:2022:i:1:p:551-:d:1018241. Full description at Econpapers \|\| Download paper
2022	Impact of CEO attributes on corporate reputation, financial performance, and corporate sustainable growth: evidence from India. (2022). Sen, Som Sankar ; Mukherjee, Tutun. In: Financial Innovation. RePEc:spr:fininn:v:8:y:2022:i:1:d:10.1186_s40854-022-00344-7. Full description at Econpapers \|\| Download paper
2022	SCORRE approach as an instrument for detecting fraudulent financial reporting. (2022). , Hermiyetti. In: International Journal of Business Ecosystem & Strategy (2687-2293). RePEc:adi:ijbess:v:4:y:2022:i:4:p:118-131. Full description at Econpapers \|\| Download paper
2022	The Influence of Audit-Committee Characteristics on the Association between Corporate Social Responsibility and Earnings Quality. (2022). Song, Bomi. In: Sustainability. RePEc:gam:jsusta:v:14:y:2022:i:17:p:10496-:d:895401. Full description at Econpapers \|\| Download paper
2022	The Success of Information Systems and Sustainable Information Society: Measuring the Implementation of a Village Financial System. (2022). Hasibuan, Henny Triyana ; Dewi, Ayu Aryista ; Ariyanto, Dodik ; Paramadani, Rizky Bagus. In: Sustainability. RePEc:gam:jsusta:v:14:y:2022:i:7:p:3851-:d:778855. Full description at Econpapers \|\| Download paper
2022	Earnings management and bank risk-taking behavior in Asia-Pacific region. (2022). Thi, Duc Hong ; Vu, Thai ; Thao, Nguyen Ngoc. In: Research in International Business and Finance. RePEc:eee:riibaf:v:63:y:2022:i:c:s0275531922001714. Full description at Econpapers \|\| Download paper
2022	. Full description at Econpapers \|\| Download paper
2022	Internal Governance and Corporate Social Responsibility: Evidence from Chinese Companies. (2022). Pantea, Mioara Florina ; Trifan, Vanina Adoriana ; Khan, Farman Ullah ; Nouman, Muhammad ; Zhang, Junrui. In: Sustainability. RePEc:gam:jsusta:v:14:y:2022:i:4:p:2261-:d:751210. Full description at Econpapers \|\| Download paper
2022	The Threshold Effect of Executive Compensation on Corporate Environmental Responsibility: Based on the Moderating Effect of Industry Competition. (2022). Zhang, Xinxin. In: Sustainability. RePEc:gam:jsusta:v:14:y:2022:i:14:p:8711-:d:864107. Full description at Econpapers \|\| Download paper
2022	Not all stakeholders are created equal: executive vertical pay disparity and firmsâ choice of internal and external CSR. (2022). Zhong, XI ; Ren, GE ; Wu, Xiaojie. In: Review of Managerial Science. RePEc:spr:rvmgts:v:16:y:2022:i:8:d:10.1007_s11846-021-00502-8. Full description at Econpapers \|\| Download paper
2022	The impacts of the use of data analytics and the performance of consulting activities on perceived internal audit quality Abstract: Purpose: This research investigates the effects of the internal audi. (2022). Gray, Joy. In: Working Papers. RePEc:hcx:wpaper:2202. Full description at Econpapers \|\| Download paper
2022	. Full description at Econpapers \|\| Download paper
2022	Do Corporate Governance and Gender Diversity Matter in Firm Performance (ROE)? Empirical Evidence from Jordan. (2022). Alshirah, Ahmad Farhan ; Alfawareh, Faraj Salman ; Alsqour, Mohd ; Bani-Khalid, Tareq ; Al-Eitan, Ghaith. In: Economies. RePEc:gam:jecomi:v:10:y:2022:i:4:p:84-:d:786319. Full description at Econpapers \|\| Download paper
2022	. Full description at Econpapers \|\| Download paper
2022	. Full description at Econpapers \|\| Download paper
2022	The pressure of political promotion and renewable energy technological innovation: A spatial econometric analysis from China. (2022). Yang, Guanglei ; Peng, Can ; Cao, Dongqin. In: Technological Forecasting and Social Change. RePEc:eee:tefoso:v:183:y:2022:i:c:s0040162522004115. Full description at Econpapers \|\| Download paper
2022	. Full description at Econpapers \|\| Download paper
2022	Audit firm rotation and audit quality: a literature review. (2022). Bulucea, Mariana-Cristina. In: Journal of Financial Studies. RePEc:fst:rfsisf:v:7:y:2022:i:13:p:29-36. Full description at Econpapers \|\| Download paper
2022	How do key audit matter characteristics combine to impact financial statement understandability?. (2022). Xiao, Xinning ; Moroney, Robyn ; Yu, Sau. In: Accounting and Finance. RePEc:bla:acctfi:v:62:y:2022:i:1:p:805-835. Full description at Econpapers \|\| Download paper
2022	Auditor rotation, key audit matter disclosures, and financial reporting quality. (2022). Yen, Ai-Ru ; Lin, Hsiao-Lun. In: Advances in accounting. RePEc:eee:advacc:v:57:y:2022:i:c:s088261102200013x. Full description at Econpapers \|\| Download paper
2022	COVID?19 impact, sustainability performance and firm value: international evidence. (2022). Mihret, Dessalegn ; Ali, Muhammad Jahangir ; Shams, Syed ; Bose, Sudipta. In: Accounting and Finance. RePEc:bla:acctfi:v:62:y:2022:i:1:p:597-643. Full description at Econpapers \|\| Download paper
2022	Impact of corporate social responsibility on financial expert CEOs turnover in heavily polluting companies in Bangladesh. (2022). Sarkar, Sabrina Maria ; Harymawan, Iman ; Dhar, Bablu Kumar. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:29:y:2022:i:3:p:701-711. Full description at Econpapers \|\| Download paper
2022	Whistleblowing in small and large accounting firms in Brazil. (2022). Flach, Leonardo ; Martinez-Conesa, Isabel ; Sallaberry, Jonatas Dutra. In: Small Business International Review. RePEc:aaz:sbir01:v:6:y:2022:i:2:p:e502. Full description at Econpapers \|\| Download paper
2022	Determinants of the effectiveness of audit procedures in revealing fraud: An attribution theory approach. (2022). Arifin, Johan. In: International Journal of Research in Business and Social Science (2147-4478). RePEc:rbs:ijbrss:v:11:y:2022:i:6:p:378-387. Full description at Econpapers \|\| Download paper
2022	Corporate Tax Avoidance and Investment Efficiency: Evidence from the Enforcement of Tax Amnesty in Indonesia. (2022). Kamarudin, Khairul Anuar ; Anridho, Nadia ; Harymawan, Iman ; Permatasari, Yani ; Ngelo, Agnes Aurora. In: Economies. RePEc:gam:jecomi:v:10:y:2022:i:10:p:251-:d:939264. Full description at Econpapers \|\| Download paper
2022	ETHICS IN THE ROMANIAN ACCOUNTING PROFESSION. A GENDER AND RELIGION COMPARATIVE STUDY. (2022). Coroiu, Sorina-Ioana Mociar ; Cernueca, Lucian ; Matica, Diana Elisabeta. In: Annals of Faculty of Economics. RePEc:ora:journl:v:1:y:2022:i:2:p:131-142. Full description at Econpapers \|\| Download paper
2022	Influence of Advertising Intensity on Real Earnings Management: Evidence from Four Sectors of Pakistan. (2022). Nisar, Uzma ; Akbar, Zahid Ali ; Altaf, Mohsin ; Tanveer, Mubashar. In: Journal of Economic Impact. RePEc:adx:journl:v:4:y:2022:i:1:p:158-164. Full description at Econpapers \|\| Download paper

Recent citations

Recent citations received in 2022

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Recent citations received in 2021

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Recent citations received in 2020

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Recent citations received in 2019

Year	Citing document
2019	Internal capabilities, national governance and performance in African firms. (2019). Agyemang, Jacob ; Areneke, Geofry ; Agyei-Boapeah, Henry ; Tunyi, Abongeh A. In: Research in International Business and Finance. RePEc:eee:riibaf:v:50:y:2019:i:c:p:18-37. Full description at Econpapers \|\| Download paper
2019	The Application of BenfordÃ¢â¬â¢s Law in Fraud Detection: A Systematic Methodology. (2019). Kuruppu, Nirosh . In: International Business Research. RePEc:ibn:ibrjnl:v:12:y:2019:i:10:p:1-10. Full description at Econpapers \|\| Download paper

10 most frequent citing series

#	Series	H	Cites
1	Sustainability / MDPI	62	282
2	Journal of International Accounting, Auditing and Taxation / Elsevier	18	87
3	Accounting and Finance / Accounting and Finance Association of Australia and New Zealand	35	75
4	Journal of Management & Governance / Springer	31	63
5	International Journal of Disclosure and Governance / Palgrave Macmillan	8	62
6	Journal of Business Ethics / Springer	104	60
7	Corporate Social Responsibility and Environmental Management / John Wiley & Sons	51	56
8	JRFM / MDPI	22	44
9	Business Strategy and the Environment / Wiley Blackwell	69	44
10	International Journal of Accounting Information Systems / Elsevier	19	38
11	International Journal of Financial Research / International Journal of Financial Research, Sciedu Press	10	37