Managerial Auditing Journal

Aims & Scope

The Managerial Auditing Journal provides a dynamic global forum for the examination of current research and practice in auditing and assurance (internal and external; financial and non-financial).

The journal addresses the relation between theory and practice by exploring trends, paradigms and perspectives, including the ethical, social, environmental and economic aspects of contemporary assurance, management performance and governance issues.

The journal pushes new boundaries for audit and assurance research by seeking to identify new knowledge and practice through the promotion of a dialogue between academics and practitioners.

The journal covers all aspects of audit and assurance services and related issues including: - Professional judgement, information analyses and decision making - Risk and security issues and advances in technology - Governance, controls, risks and ethics - Emerging and global developments in the audit and assurance regimes

View Aims & Scope

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Metrics & Ranking

Impact Factor

Year	Value
2025	2.8

SJR (SCImago Journal Rank)

Year	Value
2024	0.605

Quartile

Year	Value
2024	Q1

h-index

Year	Value
2024	76

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Abstracting & Indexing

Journal is indexed in leading academic databases, ensuring global visibility and accessibility of our peer-reviewed research.

• Scopus
• Google Scholar
• Web of Science

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Subjects & Keywords

Journal’s research areas, covering key disciplines and specialized sub-topics in Business, Management and Accounting and Economics, Econometrics and Finance, designed to support cutting-edge academic discovery.

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Most Cited Articles

The Most Cited Articles section features the journal's most impactful research, based on citation counts. These articles have been referenced frequently by other researchers, indicating their significant contribution to their respective fields.

• Board, audit committee, culture and earnings management: Malaysian evidence

  Citation: 385

  Authors: Rashidah, Fairuzana

• Ownership structure, board composition and corporate voluntary disclosure

  Citation: 263

  Authors: Xiao, Yuan

• The association between firm‐specific characteristics and disclosure

  Citation: 257

  Authors: Khalid

• A study of corporate social disclosures in Bangladesh

  Citation: 235

  Authors: Ataur

• Client size, auditor specialization and fraudulent financial reporting

  Citation: 209

  Authors: Joseph V., Albert L.

• Corporate environmental disclosure, corporate governance and earnings management

  Citation: 204

  Authors: Nan, Aly, Khaled, Murya

• Corporate social responsibility disclosures over time: evidence from Malaysia

  Citation: 197

  Authors: Abdifatah

• Auditor fees and audit quality

  Citation: 187

  Authors: Rani, Ariel, Charles A.

• Detecting false financial statements using published data: some evidence from Greece

  Citation: 187

  Authors: Charalambos T.

• The effect of audit committee performance on earnings quality

  Citation: 184

  Authors: Jerry W., June F., Joon S.

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