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 2021-08-01 to 2025-08-01.)
ArticleCitations
The effect of critical audit matters on critical accounting estimates and the consequences of two disclosures consistency78
Secrecy culture, client importance, and auditor reporting behavior: an international study47
Attributes of the internal audit function and effectiveness of internal audit services: evidence from local government authorities in Tanzania46
Internal audit quality and earnings management: evidence from the UK43
Business sustainability reporting and assurance and sustainable development goals37
CEO inside debt and industry specialist auditor32
Mandatory audit partner rotation and stock price crash risk: causal evidence from a natural experiment30
The power of institutional investors: empirical evidence on their role in investment in internal audit function27
Disclosure of forward-looking information under IFRS reporting: the moderating role of audit quality26
The governance role of R&D specialist auditors: Evidence from discretionary R&D expenditure25
Audit firms’ entry into H-share audit market and mainland audit pricing: evidence from China25
Self-efficacy, remote audit proficiency, effort, and performance in the COVID-19 crisis: an auditor’s perspective20
Audit quality and debt restructuring: evidence from Italy19
Audit team equality and audit quality threatening behaviour18
Insights into neo-institutional theory in accounting and auditing regulation research17
Does explanatory language convey the auditor’s perceived audit risk? A study using a novel big data analysis metric16
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