Citation analysis for Managerial Auditing Journal / Emerald Group Publishing Limited

Citation Profile [Updated: 2024-12-09 13:41:37]

5 Years H Index

Impact Factor (IF)

0.36

5 Years IF

0.42

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	0.11	0	0	23	23	0		0	41		74			0		0	0.05
1991	0	0.1	0	0	26	49	0		0	45		97			0		0	0.05
1992	0	0.11	0	0	33	82	2		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	6		0	67		138			0		0	0.07
1995	0	0.22	0	0	43	196	2		0	71		153			0		0	0.09
1996	0	0.25	0	0	52	248	2		0	80		173			0		0	0.12
1997	0	0.25	0	0	53	301	5		0	95		199			0		0	0.11
1998	0	0.28	0	0	28	329	2		0	105		219			0		0	0.13
1999	0	0.31	0	0	42	371	1		0	81		213			0		0	0.15
2000	0	0.36	0	0	41	412	23	1	1	70		218	1		0		0	0.16
2001	0	0.39	0	0	52	464	16		1	83		216			0		0	0.17
2002	0	0.41	0	0	68	532	14		1	93		216			0		0	0.21
2003	0	0.44	0	0	71	603	34		1	120		231			0		0	0.22
2004	0	0.5	0	0	73	676	21	1	2	139		274			0		0	0.22
2005	0	0.51	0	0	69	745	25		2	144		305			0		0	0.24
2006	0	0.51	0	0	54	799	57		2	142		333			0		0	0.23
2007	0	0.47	0	0	115	914	402	1	3	123		335			0		0	0.2
2008	0.01	0.49	0	0.01	97	1011	370	2	5	169	2	382	2		0		0	0.23
2009	0.05	0.48	0.01	0.03	96	1107	297	15	20	212	11	408	12		0	1	0.01	0.24
2010	0.07	0.49	0.03	0.06	90	1197	300	32	52	193	13	431	24	7	21.9	2	0.02	0.21
2011	0.14	0.52	0.06	0.13	85	1282	285	71	123	186	26	452	57	11	15.5	3	0.04	0.24
2012	0.11	0.52	0.05	0.1	77	1359	146	63	186	175	19	483	49	9	14.3		0	0.22
2013	0.07	0.56	0.06	0.13	76	1435	270	87	273	162	11	445	58		0	1	0.01	0.24
2014	0.05	0.55	0.07	0.1	74	1509	190	106	379	153	7	424	42		0	1	0.01	0.23
2015	0.14	0.55	0.11	0.15	74	1583	189	167	546	150	21	402	59		0	2	0.03	0.23
2016	0.12	0.53	0.12	0.16	76	1659	205	200	746	148	18	386	63		0	3	0.04	0.21
2017	0.13	0.54	0.13	0.15	47	1706	185	215	961	150	19	377	56		0	3	0.06	0.22
2018	0.25	0.55	0.2	0.28	42	1748	145	343	1304	123	31	347	97		0	1	0.02	0.23
2019	0.33	0.57	0.16	0.21	54	1802	104	287	1591	89	29	313	66		0	2	0.04	0.23
2020	0.38	0.68	0.21	0.37	41	1843	101	386	1977	96	36	293	108	1	0.3		0	0.32
2021	0.42	0.8	0.26	0.49	47	1890	36	499	2476	95	40	260	127		0		0	0.29
2022	0.39	0.84	0.2	0.44	50	1940	30	397	2873	88	34	231	102		0		0	0.25
2023	0.36	0.86	0.29	0.42	32	1972	4	574	3447	97	35	234	98		0	1	0.03	0.25

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	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	47
2	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
3	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	45
4	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
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	40
6	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
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	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	35
9	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	34
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	34
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	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
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	26
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	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
24	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	22
25	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
26	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	22
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	21
28	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	21
29	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
30	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
31	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
32	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
33	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
34	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
35	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
36	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
37	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	18
38	2006	Board, audit committee, culture and earnings management: Malaysian evidence. (2006). Mohamed, Fairuzana Haneem ; Rahman, Rashidah Abdul. In: Managerial Auditing Journal. RePEc:eme:majpps:02686900610680549. Full description at Econpapers \|\| Download paper	17
39	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
40	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
41	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
42	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
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	15
44	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
45	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
46	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
47	2017	Diffusion of integrated reporting in an emerging south asian (SAARC) nation. (2017). Gunarathne, Nuwan ; Senaratne, Samanthi . In: Managerial Auditing Journal. RePEc:eme:majpps:maj-01-2016-1309. 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	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	14
50	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	14

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	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
3	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	11
4	2006	Board, audit committee, culture and earnings management: Malaysian evidence. (2006). Mohamed, Fairuzana Haneem ; Rahman, Rashidah Abdul. In: Managerial Auditing Journal. RePEc:eme:majpps:02686900610680549. Full description at Econpapers \|\| Download paper	11
5	2006	The effect of audit committee performance on earnings quality. (2006). Yang, Joon S ; Li, June F ; Lin, Jerry W. In: Managerial Auditing Journal. RePEc:eme:majpps:02686900610705019. Full description at Econpapers \|\| Download paper	10
6	2020	Turnover in public accounting firms: a literature review. (2020). Parker, Robert James ; Nouri, Hossein. In: Managerial Auditing Journal. RePEc:eme:majpps:maj-03-2018-1823. Full description at Econpapers \|\| Download paper	10
7	2008	The 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. Full description at Econpapers \|\| Download paper	10
8	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	9
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	9
10	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	9
11	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	9
12	2016	Conceptualising integrated thinking in practice. (2016). Brooks, Albie ; Vesty, Gillian ; Oliver, Judy. In: Managerial Auditing Journal. RePEc:eme:majpps:maj-10-2015-1253. Full description at Econpapers \|\| Download paper	8
13	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
14	2020	Consequences of the implementation of expanded audit reports with key audit matters (KAMs) on audit quality. (2020). Sarapaivanich, Naruanard ; Kitiwong, Weerapong. In: Managerial Auditing Journal. RePEc:eme:majpps:maj-09-2019-2410. Full description at Econpapers \|\| Download paper	8
15	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	8
16	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	8
17	2015	Corporate social responsibility disclosures and earnings quality: Are they a reflection of managersÃ¢â¬â¢ 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. Full description at Econpapers \|\| Download paper	7
18	2010	Corporate environmental disclosure, corporate governance and earnings management. (2010). Habbash, Murya ; Hussainey, Khaled ; Salama, Aly ; Sun, Nan. In: Managerial Auditing Journal. RePEc:eme:majpps:02686901011061351. Full description at Econpapers \|\| Download paper	7
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	7
20	2020	Mandatory audit firm rotation: a critical composition of practitioner views from an emerging economy. (2020). Maroun, Warren ; Harber, Michael. In: Managerial Auditing Journal. RePEc:eme:majpps:maj-09-2019-2405. Full description at Econpapers \|\| Download paper	7
21	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
22	2022	Earnings management and investor protection during the COVID-19 pandemic: evidence from G-12 countries. (2022). , Ehab ; Mostafa, Diana ; Ali, Heba. In: Managerial Auditing Journal. RePEc:eme:majpps:maj-07-2021-3232. Full description at Econpapers \|\| Download paper	7
23	2013	Corporate social responsibility disclosures over time: evidence from Malaysia. (2013). Haji, Abdifatah Ahmed. In: Managerial Auditing Journal. RePEc:eme:majpps:maj-07-2012-0729. Full description at Econpapers \|\| Download paper	7
24	2016	Audit 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. Full description at Econpapers \|\| Download paper	7
25	2010	Internal audit independence and objectivity: emerging research opportunities. (2010). Subramaniam, Nava ; Stewart, Jenny. In: Managerial Auditing Journal. RePEc:eme:majpps:02686901011034162. Full description at Econpapers \|\| Download paper	7
26	1994	Agency Theory and the Internal Audit. (1994). Adams, Michael B. In: Managerial Auditing Journal. RePEc:eme:majpps:02686909410071133. Full description at Econpapers \|\| Download paper	7
27	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	6
28	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	6
29	2017	Diffusion of integrated reporting in an emerging south asian (SAARC) nation. (2017). Gunarathne, Nuwan ; Senaratne, Samanthi . In: Managerial Auditing Journal. RePEc:eme:majpps:maj-01-2016-1309. Full description at Econpapers \|\| Download paper	6
30	2013	The utilisation of generalized audit software (GAS) by external auditors. (2013). Kent, Simon ; Ahmi, Aidi. In: Managerial Auditing Journal. RePEc:eme:majpps:02686901311284522. Full description at Econpapers \|\| Download paper	6
31	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	6
32	2003	Computer?assisted audit tools and techniques: analysis and perspectives. (2003). Davis, Harold E ; Braun, Robert L. In: Managerial Auditing Journal. RePEc:eme:majpps:02686900310500488. Full description at Econpapers \|\| Download paper	6
33	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	6
34	2006	The use of internal audit by Australian companies. (2006). Kent, Pamela ; Goodwinstewart, Jenny. In: Managerial Auditing Journal. RePEc:eme:majpps:02686900610634775. Full description at Econpapers \|\| Download paper	6
35	2013	Competition, corporate governance, ownership structure and risk reporting. (2013). Mellett, Howard ; Mokhtar, Ekramy Said. In: Managerial Auditing Journal. RePEc:eme:majpps:maj-11-2012-0776. Full description at Econpapers \|\| Download paper	6
36	2015	A 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. Full description at Econpapers \|\| Download paper	6
37	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
38	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	6
39	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
40	2007	Internal audit effectiveness: an Ethiopian public sector case study. (2007). Yismaw, Aderajew Wondim ; Mihret, Dessalegn Getie. In: Managerial Auditing Journal. RePEc:eme:majpps:02686900710750757. Full description at Econpapers \|\| Download paper	5
41	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	5
42	2007	The impact of codes of ethics and experience on auditor judgments. (2007). Chen, Liang ; Martinovbennie, Nonna ; Pflugrath, Gary. In: Managerial Auditing Journal. RePEc:eme:majpps:02686900710759389. Full description at Econpapers \|\| Download paper	5
43	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
44	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	5
45	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	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	2007	Choice of auditors and earnings management during the Asian financial crisis. (2007). Lee, Hingwah ; Lapsley, Irvine ; Chia, Yew Ming. In: Managerial Auditing Journal. RePEc:eme:majpps:02686900710718672. Full description at Econpapers \|\| Download paper	5
48	2007	Auditor fees and audit quality. (2007). Barragato, Charles A ; Markelevich, Ariel ; Hoitash, Rani. In: Managerial Auditing Journal. RePEc:eme:majpps:02686900710819634. Full description at Econpapers \|\| Download paper	5
49	2019	Cybersecurity in accounting research. (2019). Sihvonen, Jukka ; Haapamaki, Elina. In: Managerial Auditing Journal. RePEc:eme:majpps:maj-09-2018-2004. Full description at Econpapers \|\| Download paper	5
50	2005	Audit quality and earnings management for Taiwan IPO firms. (2005). Zhou, Jian ; Lin, Kuenlin ; Chen, Ken Y. In: Managerial Auditing Journal. RePEc:eme:majpps:02686900510570722. Full description at Econpapers \|\| Download paper	5

Citing documents used to compute impact factor: 35

Year	Title
2023	How do auditor rotations affect key audit matters? Archival evidence from South African audits. (2023). Maroun, Warren ; de Ricquebourg, Alan Duboisee. In: The British Accounting Review. RePEc:eee:bracre:v:55:y:2023:i:2:s0890838922000282. Full description at Econpapers \|\| Download paper
2023	Disclosure of Key Audit Matters: European Listed Companiesâ Evidence on Related Parties Transactions. (2023). Hategan, Camelia-Daniela ; Pasc, Lioara-Veronica. In: IJFS. RePEc:gam:jijfss:v:11:y:2023:i:3:p:82-:d:1176320. Full description at Econpapers \|\| Download paper
2023	The effect of key audit matters reviewing on loan approval decisions?. (2023). Liu, Shanmin ; Su, Shengqi ; Yao, Jie. In: Finance Research Letters. RePEc:eee:finlet:v:58:y:2023:i:pb:s1544612323008395. Full description at Econpapers \|\| Download paper
2023	Analysis of the determinants of corporate governance quality: evidence from sub-Saharan Africa. (2023). Boachie, Christopher ; Mensah, Emmanuel. In: International Journal of Disclosure and Governance. RePEc:pal:ijodag:v:20:y:2023:i:4:d:10.1057_s41310-023-00185-5. Full description at Econpapers \|\| Download paper
2023
2023	The Impact of Ethics on the Audit Quality of Firms in Sub-Sahara Africa. (2023). Maama, Haruna ; Mvunabandi, Jean Damascene. In: International Journal of Economics and Financial Issues. RePEc:eco:journ1:2023-05-14. Full description at Econpapers \|\| Download paper
2023	Oil price uncertainty and audit fees: Evidence from the energy industry. (2023). Miao, Xiao ; Zhang, Yun ; Chen, Meng ; Wen, Fenghua. In: Energy Economics. RePEc:eee:eneeco:v:125:y:2023:i:c:s014098832300350x. Full description at Econpapers \|\| Download paper
2023	Do exogenous economic crises change investorsâ response to earnings announcements?: A detailed review using the data from COVID-19 pandemic. (2023). Kale, Devendra. In: The Journal of Economic Asymmetries. RePEc:eee:joecas:v:28:y:2023:i:c:s1703494923000427. Full description at Econpapers \|\| Download paper
2023	The Informative Value of Key Audit Matters in the Audit Report: Understanding the Impact of the Audit Firm and KAM Type. (2023). Novejarquecivera, Josefina ; Garciabenau, Maria Antonia ; Sierragarcia, Laura ; Gambetta, Nicolas. In: Australian Accounting Review. RePEc:bla:ausact:v:33:y:2023:i:2:p:114-134. Full description at Econpapers \|\| Download paper
2023	The Association between Audit Quality and Corporate Tax Avoidance. A Bibliometric Review of Literature and Early Evidence on the European Union, from the Perspective of Tax-Related Key Audit Matters D. (2023). Dumitrescu, Alin-Constantin ; Bunget, Ovidiu-Constantin ; Burc, Valentin ; Lungu, Cristian. In: JRFM. RePEc:gam:jjrfmx:v:16:y:2023:i:8:p:345-:d:1201723. Full description at Econpapers \|\| Download paper
2023	Relationship between Women on Board Directors and Economic Value Added: Evidence from Latin American Companies. (2023). Valencia-Arias, Alejandro ; Gonzalez-Ruiz, Juan David ; Arango-Home, Maria Camila. In: Sustainability. RePEc:gam:jsusta:v:15:y:2023:i:17:p:13179-:d:1231244. Full description at Econpapers \|\| Download paper
2023	Corporate governance mechanisms and earnings management: The moderating role of female directors. (2023). Boachie, Christopher ; Mensah, Emmanuel. In: Cogent Business & Management. RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2167290. Full description at Econpapers \|\| Download paper
2023	Key audit matters and insider trading profitability: Evidence from China. (2023). Zuo, Man ; Chang, Yufan ; Liu, Hui. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:19:y:2023:i:3:s1815566923000334. Full description at Econpapers \|\| Download paper
2023	Evaluation of Factors Contributing to the Effectiveness of Internal Audit Quality in Pakistani Commercial Banks. (2023). Afzal, Madiha. In: IJFS. RePEc:gam:jijfss:v:11:y:2023:i:4:p:129-:d:1273049. Full description at Econpapers \|\| Download paper
2023	Corporate Governance Research in Asian Countries: A Bibliometric and Content Analysis (2001â2021). (2023). Nikraz, Hamid ; Budihardjo, Mochamad Arief ; Humaira, Natasya Ghinna ; Chegenizadeh, Amin ; Sri, Indah Fajarini. In: Sustainability. RePEc:gam:jsusta:v:15:y:2023:i:8:p:6381-:d:1118652. Full description at Econpapers \|\| Download paper
2023	Board gender composition and waste management: Cross-country evidence. (2023). Hussain, Nazim ; Atif, Muhammad ; Gull, Ammar Ali. In: The British Accounting Review. RePEc:eee:bracre:v:55:y:2023:i:1:s0890838922000269. Full description at Econpapers \|\| Download paper
2023	Independent and joint effects of CSR and CSI on the effectiveness of digital transformation for transition economy firms. (2023). Ren, GE ; Zhong, XI. In: Journal of Business Research. RePEc:eee:jbrese:v:156:y:2023:i:c:s0148296322009432. Full description at Econpapers \|\| Download paper
2023	Female CEOs and green innovation. (2023). Gull, Ammar Ali ; Usman, Muhammad ; Wang, Fangjun ; Javed, Muzhar ; Uz, Qamar. In: Journal of Business Research. RePEc:eee:jbrese:v:157:y:2023:i:c:s0148296322009808. Full description at Econpapers \|\| Download paper
2023	Auditor Materiality in Expanded Audit Reports: More (Disclosure) is Less. (2023). Kirwan, Collette E ; Brennan, Niamh M ; Dwyer, Karenann M. In: Australian Accounting Review. RePEc:bla:ausact:v:33:y:2023:i:1:p:31-45. Full description at Econpapers \|\| Download paper
2023	The dilemma of hometown identity: Evidence from Chinese corporate cost behavior. (2023). Zhang, Yanyu ; Xuan, Wenshuang ; Long, Zhineng. In: International Review of Financial Analysis. RePEc:eee:finana:v:90:y:2023:i:c:s1057521923003708. Full description at Econpapers \|\| Download paper
2023	Earnings Management amid the COVID-19 Financial Crisis: The Experience of Poland. (2023). Czapiewski, Leszek ; Liziska, Joanna. In: Gospodarka Narodowa. The Polish Journal of Economics. RePEc:sgh:gosnar:y:2023:i:1:p:93-112. Full description at Econpapers \|\| Download paper
2023	The Covid-19 outbreak, corporate financial distress and earnings management. (2023). Du, Anqi ; Trinh, Vu Quang ; Nguyen, Tam Huy ; Aljughaiman, Abdullah A. In: International Review of Financial Analysis. RePEc:eee:finana:v:88:y:2023:i:c:s1057521923001916. Full description at Econpapers \|\| Download paper
2023	The Profitability of Legal Mergers in Times of Economic Crisis â A Polish Example. (2023). Magdalena, Janowicz. In: Folia Oeconomica Stetinensia. RePEc:vrs:foeste:v:23:y:2023:i:2:p:169-182:n:17. Full description at Econpapers \|\| Download paper
2023
2023	. Full description at Econpapers \|\| Download paper
2023	Auditor Exits and Firm Performance: Is There a Link?. (2023). Ghosh, Saibal. In: Journal of Emerging Market Finance. RePEc:sae:emffin:v:22:y:2023:i:1:p:31-56. Full description at Econpapers \|\| Download paper
2023
2023
2023	Gender differences in the auditing stereotype and their influence on the intention to enter the profession. (2023). Espinosa-Pike, Marcela ; Aldazabal, Edurne M ; Amondarain, Josune. In: Journal of Behavioral and Experimental Finance. RePEc:eee:beexfi:v:37:y:2023:i:c:s221463502200106x. Full description at Econpapers \|\| Download paper
2023	Adoption of artificial intelligence in auditing: An exploratory study. (2023). Hecimovic, Angela ; Seethamraju, Ravi. In: Australian Journal of Management. RePEc:sae:ausman:v:48:y:2023:i:4:p:780-800. Full description at Econpapers \|\| Download paper
2023
2023	Accounting research in former Soviet bloc countries: Past trends and current and future developments. (2023). Alon, Anna ; Mintchik, Natalia ; Krivogorsky, Victoria. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:50:y:2023:i:c:s1061951823000083. Full description at Econpapers \|\| Download paper
2023	Government as major customer: The effects of government procurement on corporate environmental, social, and governance performance. (2023). Li, Yun ; Han, Feifei ; Huang, Jun. In: Finance Research Letters. RePEc:eee:finlet:v:54:y:2023:i:c:s154461232300154x. Full description at Econpapers \|\| Download paper
2023	Green Public Procurement in Spain.. (2023). Rosell, Jordi. In: Hacienda PÃºblica EspaÃ±ola / Review of Public Economics. RePEc:hpe:journl:y:2023:v:245:i:2:p:95-117. Full description at Econpapers \|\| Download paper
2023

Recent citations

Recent citations received in 2023

Year	Citing document
2023	Mandatory Disclosure of Corporate Social Responsibility and the Quality of Earnings Management. (2023). Xu, Luyuan ; Li, Huiting ; Jiang, Yitong ; Ban, QI ; Chun, Dongphil ; Fan, Qunpeng. In: Sustainability. RePEc:gam:jsusta:v:15:y:2023:i:17:p:13026-:d:1228242. Full description at Econpapers \|\| Download paper

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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10 most frequent citing series

#	Series	H	Cites
1	Sustainability / MDPI	66	298
2	Journal of International Accounting, Auditing and Taxation / Elsevier	19	115
3	International Journal of Disclosure and Governance / Palgrave Macmillan	9	79
4	Accounting and Finance / Accounting and Finance Association of Australia and New Zealand	37	72
5	Journal of Business Ethics / Springer	116	69
6	Corporate Social Responsibility and Environmental Management / John Wiley & Sons	56	69
7	JRFM / MDPI	24	60
8	International Journal of Accounting Information Systems / Elsevier	21	54
9	Journal of Management & Governance / Springer	32	54
10	International Review of Financial Analysis / Elsevier	70	47
11	Business Strategy and the Environment / Wiley Blackwell	74	45