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Managerial Auditing Journal 封面图

Managerial Auditing Journal

IF2.8
论文数68
被引数2543
期刊论文 68
发表时间
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Bullwhip ripples in external assurance: supply chain risks and auditor responses外部审计中的“牛鞭”效应：供应链风险与审计师回应
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IF2.8
delete2026-10-21
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deletePengcheng Ma; Chenyi Li
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Quarterly reporting timeliness as an early signal of reporting and internal control risk季度报告及时性作为报告和内部控制风险的早期信号
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IF2.8
delete2026-10-21
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deleteZenghui Liu; Ling Tuo; Joseph H. Zhang; Yaou Zhou
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Delisting system reform effects on avoidance behavior and audit reporting: insights from China’s market退市制度改革对规避行为和审计报告的影响：来自中国市场的见解
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IF2.8
delete2026-10-01
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deleteDingrui Liu
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A nonlinear association between positive abnormal audit fees and financial reporting quality: empirical evidence from the banking industry正异常审计费用与财务报告质量之间的非线性关系：来自银行业的经验证据
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IF2.8
delete2026-09-15
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deleteAlessandra Allini; Martina Prisco; David A. Ziebart
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Audit fees, tax complexity and tax compliance premium审计费用、税制复杂性及税收遵从溢价
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IF2.8
delete2026-09-14
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deleteLinda H. Chen; George J. Jiang; Weiwei Wang; Joseph H. Zhang
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The double-edged sword of ESG: impression management and audit pricing efficiency across auditor qualityESG的双刃剑：审计质量对印象管理与审计定价效率的影响
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IF2.8
delete2026-09-04
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deleteYirong Lu; Yusuf Karbhari; Xin Yang; Yunxi Wang
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Factors influencing the data analytics adoption intention and achievement of sustainability goals: Perceptions of internal auditors影响数据分析采纳意向与可持续发展目标实现的因素：内部审计师的看法
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IF2.8
delete2026-08-17
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deleteSiti Syuhada Saad; Noor Adwa Sulaiman
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Managerial oversight and policy alignment: evidence from management fee premiums in Chinese government venture capital管理监督与政策协同：来自中国政府风险投资管理费溢价的经验证据
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IF2.8
delete2026-08-04
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deleteGuoping Shi; Yuchen Tao; Yuan-Teng Hsu; Ting Feng
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Silencing the alarm: continuous innovation failure and going-concern opinion shopping沉默的警钟：持续创新失败与持续经营审计意见购买
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IF2.8
delete2026-07-09
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deleteXintao Wang; Lingyu Tian; Mei Zhao
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Supply chain transparency and audit fees: evidence from corporate supply chain disclosures供应链透明度与审计费用：来自企业供应链披露的证据
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IF2.8
delete2026-07-08
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deleteChaoya Zhao
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Local signing auditors’ information advantage: interaction between geographic proximity and place attachment本地签字审计师的信息优势：地理邻近性与地方依恋的交互作用
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IF2.8
delete2026-07-02
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deleteWanjiao Jia; Li Chen; Yuanyuan Xu
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Do auditors respond to clients’ disclosure of industry-related operational information? Evidence from a regulatory reform in China审计师会对客户披露的行业相关运营信息做出回应吗？来自中国监管改革的证据
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IF2.8
delete2026-06-26
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deleteLili Jiu; Yuanyuan Liu; Oupin Tang
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Direct and mediated association between workplace misconduct and audit fees: evidence from path analysis职场不当行为与审计费用之间的直接和中介关联：路径分析证据
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IF2.8
delete2026-06-23
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deleteMasako Darrough; Mahmud Hossain; Santanu Mitra
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Exploring internal auditors’ judgments related to external auditors’ findings: the role of collaboration and control deficiency detection method探索内部审计师对外部审计师发现结果的判断：协作与控制缺陷检测方法的作用
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delete2026-06-22
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deleteJenny Parlier; Velina Popova
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Is an international standard really international? Evaluating the effectiveness of key audit matters standards in emerging and developed markets国际标准真的具有国际性吗？评估新兴市场和发达市场中关键审计事项准则的有效性
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IF2.8
delete2026-06-17
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deletePatrícia Pain; Vagner Antônio Marques
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Firm underperformance duration and audit fees公司业绩不佳持续时间与审计费用
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IF2.8
delete2026-06-03
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deleteLele Chen; Rachana Kalelkar; Qiao Xu
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Overworked gatekeepers: auditor busyness and stock price crash risk过度劳累的守门人：审计师繁忙程度与股价崩盘风险
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IF2.8
delete2026-06-01
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deleteYong Ye; Jing Li; Dianlong Wei
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Digital technology risk exposure and audit fees数字技术风险暴露与审计费用
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IF2.8
delete2026-05-29
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deleteXiaojuan Yang; Chao He
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Institutional cross-ownership and abnormal audit fees: evidence from China机构交叉持股与异常审计费用：来自中国的证据
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delete2026-05-28
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deleteHao Ding; Chunlin Liu
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Too close to be good: the social connection between predecessor and successor auditors过于接近反而不佳：前任与后任审计师之间的社会联系
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IF2.8
delete2026-05-19
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deleteJingyu Gao; Xiaomei Yang; Ruijing Li; Beibei Wang
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