Citation analysis for Managerial Auditing Journal / Emerald Group Publishing Limited

Citation Profile [Updated: 2024-05-13 08:04:26]

5 Years H Index

Impact Factor (IF)

0.35

5 Years IF

0.41

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	1		0	49		111			0		0	0.05
1993	0	0.13	0	0	34	116	1		0	59		123			0		0	0.06
1994	0	0.14	0	0	37	153	4		0	67		138			0		0	0.07
1995	0	0.22	0	0	43	196	1		0	71		153			0		0	0.1
1996	0	0.25	0	0	52	248	1		0	80		173			0		0	0.12
1997	0	0.25	0	0	53	301	2		0	95		199			0		0	0.11
1998	0	0.28	0	0	28	329	1		0	105		219			0		0	0.13
1999	0	0.31	0	0	42	371	0		0	81		213			0		0	0.15
2000	0	0.36	0	0	41	412	19	1	1	70		218	1		0		0	0.16
2001	0	0.39	0	0	52	464	14		1	83		216			0		0	0.17
2002	0	0.41	0	0	68	532	10		1	93		216			0		0	0.21
2003	0	0.44	0	0	71	603	21		1	120		231			0		0	0.22
2004	0	0.5	0	0	73	676	13	1	2	139		274			0		0	0.22
2005	0	0.51	0	0	69	745	17		2	144		305			0		0	0.23
2006	0	0.51	0	0	54	799	35		2	142		333			0		0	0.23
2007	0	0.47	0	0	115	914	385	1	3	123		335			0		0	0.2
2008	0.01	0.49	0	0.01	97	1011	354	2	5	169	2	382	2		0		0	0.23
2009	0.05	0.48	0.01	0.03	96	1107	290	15	20	212	11	408	12		0	1	0.01	0.24
2010	0.07	0.49	0.03	0.06	90	1197	284	32	52	193	13	431	24	7	21.9	2	0.02	0.21
2011	0.14	0.52	0.05	0.12	85	1282	276	70	122	186	26	452	56	11	15.7	3	0.04	0.24
2012	0.11	0.52	0.05	0.1	77	1359	139	63	185	175	19	483	49	9	14.3		0	0.22
2013	0.07	0.56	0.06	0.13	76	1435	253	88	273	162	11	445	59		0	1	0.01	0.24
2014	0.05	0.55	0.07	0.1	74	1509	179	105	378	153	7	424	42		0	1	0.01	0.23
2015	0.14	0.55	0.11	0.15	74	1583	168	167	545	150	21	402	59		0	2	0.03	0.23
2016	0.12	0.53	0.12	0.16	76	1659	183	200	745	148	18	386	63		0	3	0.04	0.21
2017	0.13	0.54	0.13	0.15	47	1706	175	218	963	150	19	377	57		0	3	0.06	0.22
2018	0.26	0.56	0.2	0.28	42	1748	129	342	1305	123	32	347	98		0	1	0.02	0.24
2019	0.33	0.57	0.16	0.21	54	1802	94	287	1592	89	29	313	66		0	2	0.04	0.23
2020	0.39	0.69	0.21	0.37	41	1843	81	391	1983	96	37	293	109	1	0.3		0	0.33
2021	0.42	0.83	0.27	0.49	47	1890	25	506	2489	95	40	260	128		0		0	0.31
2022	0.36	0.9	0.2	0.44	50	1940	14	395	2884	88	32	231	101		0		0	0.27
2023	0.35	0.98	0.29	0.41	32	1972	1	574	3458	97	34	234	96		0	1	0.03	0.27

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	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
4	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	41
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	39
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	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
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	34
10	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
11	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
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	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	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
15	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
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	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	21
26	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
27	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
28	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
29	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
30	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
31	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
32	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
33	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	19
34	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
35	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
36	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
37	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	18
38	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
39	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
40	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
41	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
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	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
44	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
45	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
46	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	14
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	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	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	19
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	11
3	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	9
4	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
5	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	8
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	8
7	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
8	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	8
9	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	8
10	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	7
11	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	7
12	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	7
13	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
14	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
15	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	6
16	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	6
17	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	6
18	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
19	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	6
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	6
21	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
22	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
23	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	5
24	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	5
25	2012	Shareholder activism in family?controlled firms in Malaysia. (2012). Ameer, Rashid ; Azizan, Siti Sakinah. In: Managerial Auditing Journal. RePEc:eme:majpps:02686901211257046. Full description at Econpapers \|\| Download paper	5
26	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	5
27	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
28	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	5
29	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	5
30	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
31	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	5
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	5
33	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
34	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	5
35	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	5
36	2022	The impact of COVID-19 pandemic on earnings management and the value relevance of earnings: US evidence. (2022). Sun, Jerry ; Liu, Guoping. In: Managerial Auditing Journal. RePEc:eme:majpps:maj-05-2021-3149. Full description at Econpapers \|\| Download paper	5
37	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
38	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	4
39	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	4
40	2017	The impact of Big 4 consulting on audit reporting lag and restatements. (2017). Meckfessel, Michele D ; Sellers, Drew . In: Managerial Auditing Journal. RePEc:eme:majpps:maj-02-2016-1321. Full description at Econpapers \|\| Download paper	4
41	2013	The utilisation of generalized audit software (GAS) by external auditors. (2013). Ahmi, Aidi ; Kent, Simon . In: Managerial Auditing Journal. RePEc:eme:majpps:v:28:y:2013:i:2:p:88-113. Full description at Econpapers \|\| Download paper	4
42	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	4
43	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	4
44	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	4
45	2017	The internal audit dilemma Ã¢â¬â the impact of executive directors versus audit committees on internal auditing work. (2017). Eulerich, Marc ; Kohler, Annette G ; Henseler, Jorg. In: Managerial Auditing Journal. RePEc:eme:majpps:maj-08-2016-1435. Full description at Econpapers \|\| Download paper	4
46	2009	UAE corporations?specific characteristics and level of risk disclosure. (2009). Hassan, Mostafa Kamal. In: Managerial Auditing Journal. RePEc:eme:majpps:02686900910975378. Full description at Econpapers \|\| Download paper	4
47	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	4
48	2003	A fuzzy neural network for assessing the risk of fraudulent financial reporting. (2003). Becker, Jack D ; Hwang, Mark I ; Lin, Jerry W. In: Managerial Auditing Journal. RePEc:eme:majpps:02686900310495151. Full description at Econpapers \|\| Download paper	4
49	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	4
50	2012	Shareholder activism in family-controlled firms in Malaysia. (2012). Ameer, Rashid ; Azizan, Siti Sakinah . In: Managerial Auditing Journal. RePEc:eme:majpps:v:27:y:2012:i:8:p:774-794. Full description at Econpapers \|\| Download paper	4

Citing documents used to compute impact factor: 34

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	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

Year	Citing document

Recent citations received in 2021

Year	Citing document

Recent citations received in 2020

Year	Citing document

10 most frequent citing series

#	Series	H	Cites
1	Sustainability / MDPI	64	269
2	Journal of International Accounting, Auditing and Taxation / Elsevier	18	102
3	Accounting and Finance / Accounting and Finance Association of Australia and New Zealand	37	76
4	International Journal of Disclosure and Governance / Palgrave Macmillan	8	68
5	Journal of Business Ethics / Springer	110	55
6	Journal of Management & Governance / Springer	31	53
7	Corporate Social Responsibility and Environmental Management / John Wiley & Sons	55	49
8	JRFM / MDPI	23	47
9	Business Strategy and the Environment / Wiley Blackwell	73	47
10	International Journal of Accounting Information Systems / Elsevier	19	42
11	International Journal of Financial Research / International Journal of Financial Research, Sciedu Press	10	37