Managerial Auditing Journal

Papers
(The H4-Index of Managerial Auditing Journal is 15. 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 2021-09-01 to 2025-09-01.)
ArticleCitations
Secrecy culture, client importance, and auditor reporting behavior: an international study78
The power of institutional investors: empirical evidence on their role in investment in internal audit function49
The effect of critical audit matters on critical accounting estimates and the consequences of two disclosures consistency49
CEO inside debt and industry specialist auditor43
Business sustainability reporting and assurance and sustainable development goals40
Mandatory audit partner rotation and stock price crash risk: causal evidence from a natural experiment33
Audit firms’ entry into H-share audit market and mainland audit pricing: evidence from China26
The governance role of R&D specialist auditors: Evidence from discretionary R&D expenditure25
Disclosure of forward-looking information under IFRS reporting: the moderating role of audit quality20
Audit quality and debt restructuring: evidence from Italy20
Audit team equality and audit quality threatening behaviour18
Self-efficacy, remote audit proficiency, effort, and performance in the COVID-19 crisis: an auditor’s perspective17
Insights into neo-institutional theory in accounting and auditing regulation research16
Does explanatory language convey the auditor’s perceived audit risk? A study using a novel big data analysis metric16
Impact of COVID-19 pandemic on auditors’ responsibility: evidence from European listed companies on key audit matters15
Investigating the role of interchangeable auditor positions: does swapping hats impact audit quality?15
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