Citation analysis for Managerial Auditing Journal / Emerald Group Publishing Limited

Citation Profile [Updated: 2025-02-04 18:53:44]

5 Years H Index

Impact Factor (IF)

0.35

5 Years IF

0.4

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	3		0	49		111			0		0	0.06
1993	0	0.13	0	0	34	116	1		0	59		123			0		0	0.06
1994	0	0.14	0	0	37	153	6		0	67		138			0		0	0.07
1995	0	0.22	0	0	43	196	4		0	71		153			0		0	0.09
1996	0	0.25	0	0	52	248	3		0	80		173			0		0	0.12
1997	0	0.24	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	2		0	81		213			0		0	0.15
2000	0	0.36	0	0	41	412	24	1	1	70		218	1		0		0	0.16
2001	0	0.39	0	0	52	464	18		1	83		216			0		0	0.17
2002	0	0.41	0	0	68	532	18		1	93		216			0		0	0.21
2003	0	0.44	0	0	71	603	37		1	120		231			0		0	0.22
2004	0	0.49	0	0	73	676	26	1	2	139		274			0		0	0.22
2005	0	0.51	0	0	69	745	28		2	144		305			0		0	0.24
2006	0	0.51	0	0	54	799	59		2	142		333			0		0	0.23
2007	0	0.46	0	0	115	914	408	1	3	123		335			0		0	0.2
2008	0.01	0.49	0	0.01	97	1011	373	2	5	169	2	382	2		0		0	0.23
2009	0.05	0.48	0.01	0.03	96	1107	302	15	20	212	11	408	12		0	1	0.01	0.24
2010	0.07	0.48	0.03	0.06	90	1197	302	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	287	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	150	63	186	175	19	483	49	9	14.3		0	0.22
2013	0.07	0.56	0.06	0.13	76	1435	275	88	274	162	11	445	59		0	1	0.01	0.24
2014	0.05	0.55	0.07	0.1	74	1509	194	106	380	153	7	424	42		0	1	0.01	0.23
2015	0.14	0.55	0.11	0.15	74	1583	197	167	547	150	21	402	59		0	2	0.03	0.23
2016	0.12	0.52	0.12	0.16	76	1659	212	201	748	148	18	386	63		0	3	0.04	0.21
2017	0.13	0.54	0.13	0.15	47	1706	190	215	963	150	19	377	56		0	3	0.06	0.22
2018	0.26	0.55	0.19	0.28	42	1748	154	340	1303	123	32	347	97		0	1	0.02	0.23
2019	0.33	0.56	0.16	0.21	54	1802	108	288	1591	89	29	313	66		0	2	0.04	0.23
2020	0.38	0.67	0.21	0.37	41	1843	110	387	1978	96	36	293	108	1	0.3		0	0.32
2021	0.42	0.79	0.27	0.5	47	1890	45	516	2494	95	40	260	129		0		0	0.29
2022	0.4	0.83	0.21	0.45	50	1940	39	402	2896	88	35	231	105		0		0	0.25
2023	0.36	0.82	0.3	0.43	32	1972	6	583	3479	97	35	234	100		0	1	0.03	0.23
2024	0.35	1.05	0.23	0.4	34	2006	3	459	3938	82	29	224	90		0	3	0.09	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	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	49
2	2011	Risk-related disclosures by non-finance companies: Portuguese practices and disclosure characteristics. (2011). Oliveira, Jonas ; Craig, Russell ; Rodrigues, Lucia Lima . In: Managerial Auditing Journal. RePEc:eme:majpps:v:26:y:2011:i:9:p:817-839. Full description at Econpapers \|\| Download paper	47
3	2010	Corporate environmental disclosure, corporate governance and earnings management. (2010). Salama, Aly ; Sun, Nan ; Habbash, Murya ; Hussainey, Khaled. In: Managerial Auditing Journal. RePEc:eme:majpps:v:25:y:2010:i:7:p:679-700. Full description at Econpapers \|\| Download paper	47
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	41
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	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	21
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	21
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	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
33	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
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	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	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
46	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
47	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
48	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
49	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	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	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	16
2	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
3	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
4	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	9
5	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	9
6	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	9
7	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	8
8	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	8
9	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	8
10	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	8
11	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
12	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	7
13	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	7
14	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
15	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	6
16	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	6
17	2014	Independent audit committee characteristics and real earnings management. (2014). Liu, Guoping ; Lan, George ; Sun, Jerry. In: Managerial Auditing Journal. RePEc:eme:majpps:maj-05-2013-0865. Full description at Econpapers \|\| Download paper	6
18	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
19	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	6
20	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	6
21	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	6
22	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	6
23	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
24	2021	Do key audit matters (KAMs) matter? Auditorsâ perceptions of KAMs and audit quality in Finland. (2021). Pajunen, Kati ; Saastamoinen, Jani ; Rautiainen, Antti. In: Managerial Auditing Journal. RePEc:eme:majpps:maj-11-2019-2462. Full description at Econpapers \|\| Download paper	5
25	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
26	2017	CSR focus in the mission and vision statements of public sector enterprises: Evidence from India. (2017). Mansi, Mansi ; Ghauri, Ehtasham ; Pandey, Rakesh . In: Managerial Auditing Journal. RePEc:eme:majpps:maj-01-2016-1307. Full description at Econpapers \|\| Download paper	5
27	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
28	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
29	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	5
30	2008	Quality of internal control procedures: Antecedents and moderating effect on organisational justice and employee fraud. (2008). Rae, Kirsty ; Subramaniam, Nava . In: Managerial Auditing Journal. RePEc:eme:majpps:v:23:y:2008:i:2:p:104-124. Full description at Econpapers \|\| Download paper	5
31	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
32	2015	CEO characteristics and audit report timeliness: do CEO tenure and financial expertise matter?. (2015). Ahmad, Norsiah ; Salleh, Zalailah ; Baatwah, Saeed Rabea. In: Managerial Auditing Journal. RePEc:eme:majpps:maj-09-2014-1097. Full description at Econpapers \|\| Download paper	5
33	2021	The perceived impact of the KAM reforms on audit reports, audit quality and auditor work practices: stakeholdersâ perspectives. (2021). Kend, Michael ; Nguyen, Lan Anh. In: Managerial Auditing Journal. RePEc:eme:majpps:maj-10-2019-2445. Full description at Econpapers \|\| Download paper	5
34	2014	Factors influencing the assurance of sustainability reports in the context of the economic crisis in Portugal. (2014). Pereira, Teresa Cristina ; Gomes, Sonia Ferreira ; Delgado, Catarina ; Branco, Manuel Castelo. In: Managerial Auditing Journal. RePEc:eme:majpps:maj-07-2013-0905. Full description at Econpapers \|\| Download paper	5
35	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
36	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	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	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	5
39	2008	Corporate governance, transparency and performance of Malaysian companies. (2008). Mahenthiran, Sakthi ; Rahman, Rashidah Abdul ; Che, Mohd Hassan. In: Managerial Auditing Journal. RePEc:eme:majpps:02686900810899518. Full description at Econpapers \|\| Download paper	4
40	2021	Governmental customer concentration and audit pricing. (2021). Liu, Zenghui ; Jia, Weishi ; Chen, Hanmei. In: Managerial Auditing Journal. RePEc:eme:majpps:maj-01-2019-2159. Full description at Econpapers \|\| Download paper	4
41	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	4
42	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	4
43	2005	Conversations with internal auditors. (2005). van Peursem, K A. In: Managerial Auditing Journal. RePEc:eme:majpps:02686900510598849. Full description at Econpapers \|\| Download paper	4
44	2015	The impact of demographic characteristics of CEOs and directors on audit fees and audit delay. (2015). Lee, Robert ; Laksmana, Indrarini ; Harjoto, Maretno Agus. In: Managerial Auditing Journal. RePEc:eme:majpps:maj-01-2015-1147. Full description at Econpapers \|\| Download paper	4
45	2006	Accountants perceptions regarding fraud detection and prevention methods. (2006). Pacini, Carl ; Brody, Richard G ; Bierstaker, James L. In: Managerial Auditing Journal. RePEc:eme:majpps:02686900610667283. Full description at Econpapers \|\| Download paper	4
46	2020	Internal audit effectiveness: operationalization and influencing factors. (2019). Jethefer, Stevens ; Turetken, Oktay ; Ozkan, Baris. In: Managerial Auditing Journal. RePEc:eme:majpps:maj-08-2018-1980. Full description at Econpapers \|\| Download paper	4
47	2020	Religiosity at the top: does it interact with accounting expertise to limit real earnings management?. (2020). Al-Qadasi, Adel Ali ; Baatwah, Saeed Rabea ; Al-Ebel, Abood Mohammad. In: Managerial Auditing Journal. RePEc:eme:majpps:maj-12-2019-2521. Full description at Econpapers \|\| Download paper	4
48	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	4
49	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	4
50	2013	Corporate governance in five Arabian Gulf countries. (2013). Willett, Roger ; Ryan, Neal ; Maguire, William ; Baydoun, Nabil. In: Managerial Auditing Journal. RePEc:eme:majpps:02686901311282470. Full description at Econpapers \|\| Download paper	4

Citing documents used to compute impact factor: 29

Year	Title
2024	Uncertainty and macroeconomic forecasts: Evidence from survey data. (2024). Qiu, Yajie ; Liu, Xiaoquan ; Deschamps, Bruno. In: Journal of Economic Behavior & Organization. RePEc:eee:jeborg:v:224:y:2024:i:c:p:463-480. Full description at Econpapers \|\| Download paper
2024	Are key audit matter disclosures useful in assessing the financial distress level of a client firm?. (2024). Wellmeyer, Patricia ; Pincus, Morton ; Muoz-Izquierdo, Nora ; Camacho-MiÃ±ano, Maria-del-Mar, . In: The British Accounting Review. RePEc:eee:bracre:v:56:y:2024:i:2:s0890838923000331. Full description at Econpapers \|\| Download paper
2024	Earnings management reactions to key audit matters. (2024). Parte, Laura ; Campa, Domenico ; Camachomiano, Maradelmar. In: Global Policy. RePEc:bla:glopol:v:15:y:2024:i:s7:p:115-130. Full description at Econpapers \|\| Download paper
2024	. Full description at Econpapers \|\| Download paper
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2024	CEO media coverage and cash holdings. (2024). Gupta, Prashant ; Kumar, Satish ; Ahmed, Mohamed Shaker ; Bamel, Nisha. In: International Review of Financial Analysis. RePEc:eee:finana:v:91:y:2024:i:c:s1057521923005574. Full description at Econpapers \|\| Download paper
2024	Asymmetric reactions of abnormal audit fees jump to credit rating changes. (2024). Huang, HE ; Hasan, Iftekhar ; Ee, Mong Shan ; Cao, June. In: The British Accounting Review. RePEc:eee:bracre:v:56:y:2024:i:2:s0890838923000380. Full description at Econpapers \|\| Download paper
2024	Does Institutional Ownership Moderate the Relationship Between Audit Committee Composition and Audit Report Lag: Evidence From Saudi. (2024). Ghazi, Hamid. In: SAGE Open. RePEc:sae:sagope:v:14:y:2024:i:2:p:21582440241241171. Full description at Econpapers \|\| Download paper
2024	The Effect of Auditorsâ Tenure on Short-Term Financial Liquidity â A Conceptual Framework. (2024). Bokang, Nyane. In: HOLISTICA â Journal of Business and Public Administration. RePEc:vrs:hjobpa:v:15:y:2024:i:2:p:67-80:n:1006. Full description at Econpapers \|\| Download paper
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2024	. Full description at Econpapers \|\| Download paper
2024
2024	The Impact of Covid-19 on Earnings Management: Empirical Evidence from Vietnam. (2024). Khanh, Nguyen Ngoc ; Dang, Anh Tuan. In: SAGE Open. RePEc:sae:sagope:v:14:y:2024:i:3:p:21582440241266974. Full description at Econpapers \|\| Download paper
2024	Have COVID-19 and the War in Ukraine Caused a Decline in the Value Relevance of Accounting Information? Evidence from Poland. (2024). Bartomiej, Pilch. In: Folia Oeconomica Stetinensia. RePEc:vrs:foeste:v:24:y:2024:i:2:p:252-279:n:1013. Full description at Econpapers \|\| Download paper
2024	Rookie independent directors and audit fees: Evidence from China. (2024). Yuan, Rongli ; Zhang, Xueyan ; Cao, Feng. In: Research in International Business and Finance. RePEc:eee:riibaf:v:69:y:2024:i:c:s0275531923003331. Full description at Econpapers \|\| Download paper
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2024	Analyst collaboration networks and earnings forecast performance. (2024). Liang, Chao ; Cao, Shijiao. In: International Review of Financial Analysis. RePEc:eee:finana:v:93:y:2024:i:c:s105752192400070x. Full description at Econpapers \|\| Download paper
2024	. Full description at Econpapers \|\| Download paper
2024	Does corporate culture shape âTone at the Topâ? Evidence from earnings calls. (2024). Jones, Edward ; Puwanenthiren, Premkanth ; Dang, Man ; Le, Thuy Dung ; Bui, Nguyen. In: Finance Research Letters. RePEc:eee:finlet:v:59:y:2024:i:c:s154461232301070x. Full description at Econpapers \|\| Download paper
2024	Can Mandatory Disclosure of CSR Information Drive the Transformation of Firms towards High-Quality Development?. (2024). Xie, Yang ; Ban, QI ; Cui, Yongze ; Xu, Rong ; Fan, Xiaoyun. In: Sustainability. RePEc:gam:jsusta:v:16:y:2024:i:10:p:4042-:d:1392998. Full description at Econpapers \|\| Download paper
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Recent citations

Recent citations received in 2024

Year	Citing document
2024
2024
2024

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

10 most frequent citing series

#	Series	H	Cites
1	Sustainability / MDPI	67	263
2	Journal of International Accounting, Auditing and Taxation / Elsevier	19	105
3	International Journal of Disclosure and Governance / Palgrave Macmillan	9	77
4	Accounting and Finance / Accounting and Finance Association of Australia and New Zealand	37	73
5	JRFM / MDPI	24	68
6	Corporate Social Responsibility and Environmental Management / John Wiley & Sons	57	67
7	Journal of Business Ethics / Springer	117	62
8	International Journal of Accounting Information Systems / Elsevier	21	53
9			52
10	SAGE Open / SAGE Publications	22	50
11	Journal of Management & Governance / Springer	32	50