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Managerial Auditing Journal
H-index 11

Managerial Auditing Journal

0268-6902

Published by: Emerald Publishing

https://www.emerald.com/insight/publication/issn/0268-6902

Ranking & Metrics

Discipline name Position Best Scientists Publications D-Index
Economics and Finance 349 9 13 7
Business and Management 431 10 12 7

Additional Metrics

Number of Best Scientists*: 21
Documents by Best Scientists*: 26
Top 100 Ranked Scientists*: 1
SCIMAGO H-index: 76
SCIMAGO SJR: 0.605
Impact Factor: 2.8

Overview

Top Research Topics at Managerial Auditing Journal?

Managerial Auditing Journal explores disciplines such as Accounting, Audit, Internal audit, Joint audit and Public relations. Some problems in Accounting that were presented in the journal overlapped with concepts under Actuarial science and Corporate governance. It addresses concerns in Audit which are intertwined with other disciplines, such as Control (management) and Process management.

Process management research discussed connects with the study of Operations management. The studies on Internal audit discussed can also contribute to research in the domains of Audit committee and Internal control. It focuses on different Joint audit studies like Audit plan, Performance audit and Walk-through test.

  • Accounting (67.57%)
  • Audit (54.20%)
  • Internal audit (29.39%)

What are the most cited papers published in the journal?

  • Board, audit committee, culture and earnings management: Malaysian evidence (477 citations)
  • The association between firm‐specific characteristics and disclosure (416 citations)
  • A study of corporate social disclosures in Bangladesh (323 citations)

Research areas of the most cited articles at Managerial Auditing Journal:

The published articles mainly tackle studies in Accounting, Audit, Internal audit, Joint audit and Corporate governance. The studies on Audit discussed at the most cited articles can also contribute to research in the domains of Quality (business), Actuarial science and Sample (statistics). Issues in Internal audit were discussed in the journal articles, taking into consideration concepts from other disciplines like Internal control and Public relations.

What topics the last edition of the journal is best known for?

  • Law
  • Management
  • Statistics

The previous edition focused in particular on these issues:

The journal mainly tackles studies in Audit, Accounting, Quality audit, Audit committee and Context (language use). The Audit works featured in Managerial Auditing Journal incorporate elements from Estimation, Affect (psychology) and Process management. Most of the Accounting studies addressed also intersect with Quality (business).

Market concentration, Competition (economics) and Market structure, Industrial organization are some topics wherein Quality audit research discussed in it have an impact. Audit committee research presented in the journal encompasses a variety of subjects, including Social pressure, Joint audit, Moral hazard and Capital market. The journal facilitates discussions on Internal audit that incorporate concepts from other fields like Identity (social science), Relation (database), Exploratory factor analysis and Value (ethics).

The most cited articles from the last journal are:

  • Protecting a new Achilles heel: the role of auditors within the practice of data protection (3 citations)
  • The role of accounting in conflicts resolution: The case of PwC’s forensic audit of the Nigerian National Petroleum Corporation (3 citations)
  • Obtaining reasonable assurance on cyber resilience (3 citations)

Papers citation over time

A key indicator for each journal is its effectiveness in reaching other researchers with the papers published at that venue.

The chart below presents the interquartile range (first quartile 25%, median 50% and third quartile 75%) of the number of citations of articles over time.

The top authors publishing in Managerial Auditing Journal (based on the number of publications) are:

  • Gerald Vinten (50 papers) absent at the last edition,
  • Roger K. Doost (28 papers) absent at the last edition,
  • Barry J. Cooper (16 papers) absent at the last edition,
  • Zabihollah Rezaee (15 papers) absent at the last edition,
  • Priscilla Burnaby (12 papers) absent at the last edition.

The overall trend for top authors publishing in this journal is outlined below. The chart shows the number of publications at each edition of the journal for top authors.

Only papers with recognized affiliations are considered

The top affiliations publishing in Managerial Auditing Journal (based on the number of publications) are:

  • Clemson University (31 papers) absent at the last edition,
  • RMIT University (25 papers) absent at the last edition,
  • Deakin University (23 papers) absent at the last edition,
  • Bentley University (19 papers) absent at the last edition,
  • Florida International University (19 papers) absent at the last edition.

The overall trend for top affiliations publishing in this journal is outlined below. The chart shows the number of publications at each edition of the journal for top affiliations.

Publication chance based on affiliation

The publication chance index shows the ratio of articles published by the best research institutions in the journal edition to all articles published within that journal. The best research institutions were selected based on the largest number of articles published during all editions of the journal.

The chart below presents the percentage ratio of articles from top institutions (based on their ranking of total papers).Top affiliations were grouped by their rank into the following tiers: top 1-10, top 11-20, top 21-50, and top 51+. Only articles with a recognized affiliation are considered.

During the most recent 2021 edition, 90.70% of publications had an unrecognized affiliation. Out of the publications with recognized affiliations, 0.00% were posted by at least one author from the top 10 institutions publishing in the journal. Another 0.00% included authors affiliated with research institutions from the top 11-20 affiliations. Institutions from the 21-50 range included 0.00% of all publications and 100.00% were from other institutions.

Returning Authors Index

A very common phenomenon observed among researchers publishing scientific articles is the intentional selection of journals they have already attended in the past. In particular, it is worth analyzing the case when the authors participate in the same journal from year to year.

The Returning Authors Index presented below illustrates the ratio of authors who participated in both a given as well as the previous edition of the journal in relation to all participants in a given year.

Returning Institution Index

The graph below shows the Returning Institution Index, illustrating the ratio of institutions that participated in both a given and the previous edition of the conference in relation to all affiliations present in a given year.

The experience to innovation index

Our experience to innovation index was created to show a cross-section of the experience level of authors publishing in a journal. The index includes the authors publishing at the last edition of a journal, grouped by total number of publications throughout their academic career (P) and the total number of citations of these publications ever received (C).

The group intervals were selected empirically to best show the diversity of the authors' experiences, their labels were selected as a convenience, not as judgment. The authors were divided into the following groups:

  • Novice - P < 5 or C < 25 (the number of publications less than 5 or the number of citations less than 25),
  • Competent - P < 10 or C < 100 (the number of publications less than 10 or the number of citations less than 100),
  • Experienced - P < 25 or C < 625 (the number of publications less than 25 or the number of citations less than 625),
  • Master - P < 50 or C < 2500 (the number of publications less than 50 or the number of citations less than 2500),
  • Star - P ≥ 50 and C ≥ 2500 (both the number of publications greater than 50 and the number of citations greater than 2500).

The chart below illustrates experience levels of first authors in cases of publications with multiple authors.

Becoming a CPA in Kentucky

If you are considering a career in accounting, you might already be thinking about becoming a Certified Public Accountant (CPA). A CPA is a distinguished title that opens many doors in the field of accounting. Earning this title involves several steps, including earning a degree, passing the CPA exam, and acquiring relevant work experience. Here is a helpful resource on how to become a CPA in Kentucky, including the best accounting schools in kentucky which can provide you with the necessary knowledge and skills to pass the CPA exam and secure a promising position in the audit industry.

Becoming a CPA certainly requires dedication and hard work, but the career opportunities and potential financial rewards make the effort worthwhile. While studying for your accounting degree and preparing for the CPA exam, remember to familiarize yourself with the topics frequently discussed in publications like the Managerial Auditing Journal. Staying informed about the current issues and advancements in auditing and related disciplines will further prepare you for a successful career in this field.

Top Publications

  • Audit quality and COVID-19 restrictions

    (2022)
    59 Citations
  • Effects of digitalisation of organisations on internal audit activities and practices

    Nathanaël Betti;Gerrit Sarens;Ingrid Poncin

    (2021)
    25 Citations
  • The association between voluntary disclosure in audit committee reports and banks’ earnings management

    Najib Sahyoun;Michel Magnan

    (2020)
    25 Citations
  • Mandatory audit firm rotation: a critical composition of practitioner views from an emerging economy

    Michael Harber;Warren Maroun

    (2020)
    24 Citations
  • Political connections, political uncertainty and audit fees: evidence from Pakistan

    (2021)
    21 Citations
  • Protecting a new Achilles heel: the role of auditors within the practice of data protection

    Matteo La Torre;Vida Lucia Botes;Vida Lucia Botes;John Dumay;Elza Odendaal

    (2021)
    18 Citations

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Best Scientists Contributing to This Journal