Managerial Auditing Journal

Scope & Guideline

Bridging Theory and Practice in the World of Auditing.

Introduction

Welcome to the Managerial Auditing Journal information hub, where our guidelines provide a wealth of knowledge about the journal’s focus and academic contributions. This page includes an extensive look at the aims and scope of Managerial Auditing Journal, highlighting trending and emerging areas of study. We also examine declining topics to offer insight into academic interest shifts. Our curated list of highly cited topics and recent publications is part of our effort to guide scholars, using these guidelines to stay ahead in their research endeavors.
LanguageEnglish
ISSN0268-6902
PublisherEMERALD GROUP PUBLISHING LTD
Support Open AccessNo
CountryUnited Kingdom
TypeJournal
Convergefrom 1986 to 2024
AbbreviationMANAG AUDIT J / Manag. Audit. J.
Frequency9 issues/year
Time To First Decision-
Time To Acceptance-
Acceptance Rate-
Home Page-
AddressFloor 5, Northspring 21-23 Wellington Street, Leeds, W YORKSHIRE LS1 4DL, ENGLAND

Aims and Scopes

The Managerial Auditing Journal focuses on the intersection of auditing practices, corporate governance, and financial reporting. It aims to provide insights that enhance the quality of auditing and the effectiveness of internal controls, with an emphasis on empirical research and practical implications.
  1. Audit Quality and Evaluation:
    The journal emphasizes the evaluation of audit quality through various lenses including auditor characteristics, methodologies, and external factors that influence audit outcomes.
  2. Corporate Governance and Internal Controls:
    Research often explores the role of governance structures and internal controls in shaping audit practices and ensuring transparency and accountability within organizations.
  3. Impact of Technology on Auditing:
    There is a consistent focus on how emerging technologies, such as artificial intelligence and data analytics, are transforming auditing practices and improving audit efficiency and effectiveness.
  4. Behavioral Aspects of Auditing:
    The journal includes studies that examine the psychological and behavioral factors affecting auditors' judgments, decision-making processes, and professional skepticism.
  5. International Financial Reporting Standards (IFRS):
    Research in this area explores the implications of IFRS on audit practices, including the challenges and ambiguities that arise in the application of these standards.
  6. Sustainability and Ethical Considerations:
    The journal also addresses the growing importance of sustainability reporting and ethical considerations in auditing, reflecting a broader trend in corporate social responsibility.
The Managerial Auditing Journal has been increasingly focusing on several emerging themes that reflect the changing dynamics of auditing and the business environment. These trends indicate areas of growing interest and relevance for practitioners and researchers alike.
  1. Impact of COVID-19 on Auditing Practices:
    The COVID-19 pandemic has prompted a surge in research examining its effects on audit fees, delays, and the adoption of remote auditing practices, highlighting the resilience and adaptability of the auditing profession.
  2. Digital Transformation and Data Analytics:
    There is an increasing emphasis on the role of digital technologies and data analytics in enhancing audit quality, with research exploring how these tools can improve decision-making and efficiency.
  3. Behavioral Insights in Auditing:
    The exploration of behavioral factors influencing auditors' judgments and decisions is gaining traction, reflecting a broader interest in understanding the human elements of auditing.
  4. Sustainability and Corporate Social Responsibility:
    Research on sustainability reporting and the ethical implications of auditing practices is on the rise, in line with global trends towards greater corporate accountability and transparency.
  5. Artificial Intelligence in Auditing:
    The integration of artificial intelligence and machine learning into auditing processes is emerging as a critical area of study, with implications for audit quality and operational efficiency.

Declining or Waning

While the Managerial Auditing Journal has consistently covered a wide range of topics, certain themes appear to be declining in prominence over recent years, reflecting shifts in the auditing landscape and emerging concerns.
  1. Traditional Risk Assessment Models:
    There is a noticeable decline in research focused solely on traditional risk assessment models, as new methodologies and technologies gain traction in evaluating audit risks.
  2. Focus on Sole Proprietorships and Small Firms:
    Research concentrating on the auditing practices of sole proprietorships and small firms has decreased, possibly due to a shift towards larger entities and more complex organizations.
  3. Static Compliance-Based Auditing:
    The focus on compliance-based auditing practices has waned, as there is a growing recognition of the need for adaptive and risk-based approaches.
  4. Regional Studies with Limited Generalizability:
    There has been a reduction in studies that focus on very specific regional contexts without broader implications, as researchers seek to produce findings that are more universally applicable.
  5. Auditor Independence in Established Markets:
    Research examining auditor independence in well-established markets appears to be less frequent, as the conversation shifts towards independence in emerging markets and the effects of globalization.

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