Managerial Auditing Journal

Papers
(The H4-Index of Managerial Auditing Journal is 16. The table below lists those papers that are above that threshold based on CrossRef citation counts [max. 250 papers]. The publications cover those that have been published in the past four years, i.e., from 2021-11-01 to 2025-11-01.)
ArticleCitations
Secrecy culture, client importance, and auditor reporting behavior: an international study80
CEO inside debt and industry specialist auditor54
The effect of critical audit matters on critical accounting estimates and the consequences of two disclosures consistency54
Business sustainability reporting and assurance and sustainable development goals49
Mandatory audit partner rotation and stock price crash risk: causal evidence from a natural experiment42
The power of institutional investors: empirical evidence on their role in investment in internal audit function36
The governance role of R&D specialist auditors: Evidence from discretionary R&D expenditure27
Disclosure of forward-looking information under IFRS reporting: the moderating role of audit quality23
Insights into neo-institutional theory in accounting and auditing regulation research21
Audit firms’ entry into H-share audit market and mainland audit pricing: evidence from China21
Does explanatory language convey the auditor’s perceived audit risk? A study using a novel big data analysis metric17
Audit quality and debt restructuring: evidence from Italy17
Self-efficacy, remote audit proficiency, effort, and performance in the COVID-19 crisis: an auditor’s perspective17
Audit sampling strategies and frauds: an evidence from Africa16
The mediating effect of data analytics on the relationship between organizational psychological safety and advisory services16
Investigating the role of interchangeable auditor positions: does swapping hats impact audit quality?16
The effect of the rules- versus principles-based accounting standards on opinion shopping16
The objectivity of accounting professionals based in India16
Audit team equality and audit quality threatening behaviour16
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