Managerial Auditing Journal

Scope & Guideline

Advancing Insights at the Intersection of Auditing and Strategy.

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.

Similar Journals

INTERNATIONAL JOURNAL OF AUDITING

Navigating the complexities of auditing and economics.
Publisher: WILEYISSN: 1090-6738Frequency: 4 issues/year

INTERNATIONAL JOURNAL OF AUDITING is a premier academic journal dedicated to advancing the field of auditing and its intersections with accounting, finance, and economics. Published by Wiley, the journal boasts a robust impact factor and is recognized for its rigorous peer-reviewed content, positioning itself within the Q2 category as noted in the 2023 quartiles for both Accounting and Economics, Econometrics, and Finance. With its significant Scopus rankings, including a #61 placement in General Economics, and a #77 rank in Accounting, the journal serves as a vital resource for researchers, professionals, and students seeking to navigate and contribute to the evolving landscape of auditing practices. Covering a wide range of topics from financial audits to regulatory issues, the journal aims to foster a deeper understanding of both theoretical and practical aspects of auditing. The INTERNATIONAL JOURNAL OF AUDITING is a key platform for disseminating pioneering research that influences policy and practice globally, ensuring its relevance to academics and industry leaders alike.

JOURNAL OF ACCOUNTING & ECONOMICS

Fostering Excellence in Economic and Accounting Research.
Publisher: ELSEVIERISSN: 0165-4101Frequency: 6 issues/year

JOURNAL OF ACCOUNTING & ECONOMICS, published by Elsevier, is a leading peer-reviewed journal in the fields of accounting, economics, and finance, providing a vibrant platform for the dissemination of groundbreaking research since its inception in 1979. With an impressive impact captured in its Q1 rankings across its categories—Accounting, Economics and Econometrics, and Finance—the journal ranks #11 in Accounting, #30 in Finance, and #73 in Economics according to Scopus. It serves as an essential resource for researchers, professionals, and students alike, fostering a deeper understanding of economic principles and accounting practices while promoting innovative methodologies and theories. Although it does not offer direct open access, the journal is committed to academic excellence and rigorous peer-review standards, ensuring that published works contribute significantly to the body of knowledge in its respective fields. With its address in Amsterdam, Netherlands, the journal invites contributions from scholars worldwide, emphasizing its international reach and impact.

Asian Review of Accounting

Fostering excellence in accounting through rigorous analysis.
Publisher: EMERALD GROUP PUBLISHING LTDISSN: 1321-7348Frequency: 3 issues/year

Asian Review of Accounting is a distinguished journal published by Emerald Group Publishing Ltd, dedicated to advancing the field of accounting through rigorous research and thoughtful analysis. Established in 1992 and continuing its commitment to academic excellence through 2024, the journal plays a vital role in disseminating knowledge within the realms of accounting and finance, reflected in its Q3 ranking in both fields for 2023. The journal invites submissions that address contemporary issues, methodologies, and innovations in accounting practices and financial management, thereby serving as a platform for researchers, professionals, and students alike to explore and contribute to this ever-evolving discipline. Despite not offering open access, the journal maintains a strong impact in the scholarly community, with Scopus rankings placing it in the competitive 50th percentile for Business, Management, and Accounting. Engaging with the Asian Review of Accounting means participating in a dialogue that shapes the future of accounting research and practice in Asia and beyond.

Accounting Horizons

Pioneering Insights for the Accounting Community
Publisher: AMER ACCOUNTING ASSOCISSN: 0888-7993Frequency: 4 issues/year

Accounting Horizons is a premier journal published by the American Accounting Association, dedicated to advancing the accounting discipline. With an ISSN of 0888-7993 and an E-ISSN of 1558-7975, this esteemed publication has established itself as a key resource in the field, evidenced by its ranking in the Q1 category within the Accounting domain for 2023. Its significant Scopus rank of #72 out of 176 in the Business, Management, and Accounting category, placing it in the 59th percentile, further underscores its impact and relevance to contemporary scholarship. Since its inception in 1996, Accounting Horizons has provided a platform for high-quality research that addresses the complexities of accounting practices, theories, and technologies, making it an invaluable tool for researchers, academics, and industry professionals alike. Although it currently does not offer open access options, the journal remains committed to fostering insightful dialogue and research dissemination within the accounting community.

AUDITING-A JOURNAL OF PRACTICE & THEORY

Pioneering research that drives the evolution of auditing practices.
Publisher: AMER ACCOUNTING ASSOCISSN: 0278-0380Frequency: 4 issues/year

AUDITING: A JOURNAL OF PRACTICE & THEORY, published by the American Accounting Association, stands at the forefront of research in the fields of accounting, economics, and finance. With an impressive impact factor reflecting its standing as a Q1 journal in three critical domains as of 2023, this esteemed publication serves as a pivotal resource for scholars, practitioners, and students alike. The journal, which has been disseminating influential research since 1996, aims to foster innovation and rigorous analysis in auditing practices and theories, making it indispensable for those at the nexus of academia and industry. While currently not open access, the journal ensures accessibility to its rigorous peer-reviewed articles, thereby shaping the discourse surrounding accounting practices globally. With its Scopus rankings affirming recognition in economics and finance, AUDITING is an essential platform for those committed to advancing knowledge and standards in the dynamic world of accounting.

Accounting Forum

Advancing the Frontiers of Accounting and Finance
Publisher: TAYLOR & FRANCIS LTDISSN: 0155-9982Frequency: 4 issues/year

Welcome to the Accounting Forum, a premier journal dedicated to advancing the knowledge and practice of accounting and finance. Published by Taylor & Francis Ltd, this journal has established itself as a vital platform for high-quality research in the fields of accounting and finance, reflected in its impressive Q2 ranking within both disciplines as of 2023. With an ISSN of 0155-9982 and an E-ISSN of 1467-6303, the journal covers a diverse range of topics and methodologies that appeal to both academics and practitioners. Although currently not an Open Access journal, it remains accessible through various library resources, ensuring that cutting-edge research reaches those who can benefit from it. The Accounting Forum is known for its rigorous peer-review process and has continuously contributed to the dialogue on contemporary issues in the field, having converged its rich content from 2004 to 2024. As a researcher, professional, or student in business, management, or finance, you will find this journal an indispensable resource for the latest insights, trends, and empirical studies that shape the future of these critical domains.

Journal of International Accounting Research

Navigating the Future of International Accounting
Publisher: AMER ACCOUNTING ASSOCISSN: 1542-6297Frequency: 2 issues/year

Journal of International Accounting Research, published by the American Accounting Association, serves as a pivotal platform for scholars and practitioners in the fields of accounting and international business management. With an ISSN of 1542-6297 and E-ISSN 1558-8025, this esteemed journal has been contributing to the discourse on international accounting practices since its inception in 2007, covering insightful research up to 2024. Recognized in the Q3 quartile for Accounting and Q2 quartile for Business and International Management, the journal ranks among key players in its category, positioned within the 28th percentile for Accounting and the 23rd percentile for Business and International Management in Scopus rankings. By disseminating cutting-edge studies and rigorous analyses, the journal aims to bridge theoretical insights with practical applications, promoting a deeper understanding of accounting's role in the dynamic landscape of global business. Although it currently does not offer open access, its articles are highly valued for their contributions to the evolving challenges faced by accounting professionals around the globe.

Revista de Contabilidad-Spanish Accounting Review

Bridging Theory and Practice in Accounting Research.
Publisher: UNIV MURCIAISSN: 1138-4891Frequency: 2 issues/year

Revista de Contabilidad-Spanish Accounting Review, published by the Universidad de Murcia, is a prestigious open-access journal dedicated to advancing the field of accounting and finance. Since its inception in 1997, the journal has aimed to foster high-quality research and disseminate innovative findings that contribute significantly to the international accounting community. With an ISSN of 1138-4891 and an E-ISSN of 1988-4672, this journal proudly embodies a commitment to accessibility, allowing researchers, practitioners, and students to engage with a wealth of knowledge without financial barriers. As of 2023, it holds a respectable position in the Scopus rankings, being placed in the Q3 category within Accounting, with a ranking of #98/176 and a percentile standing at 44th. The Revista covers a wide array of topics including financial reporting, auditing, and managerial accounting, and is a pivotal platform for groundbreaking studies that shape the discipline. Located in the vibrant academic setting of Murcia, Spain, this journal is essential reading for those looking to stay abreast of contemporary developments in accounting research.

South African Journal of Accounting Research

Unlocking New Perspectives in Accounting Research
Publisher: ROUTLEDGE JOURNALS, TAYLOR & FRANCIS LTDISSN: 1029-1954Frequency: 2 issues/year

Welcome to the South African Journal of Accounting Research, a vital platform for scholars and practitioners in the field of accounting. Published by Routledge Journals, Taylor & Francis Ltd, this journal aims to foster the growth of accounting knowledge through the dissemination of innovative research findings and thoughtful analyses. With an ISSN of 1029-1954 and an E-ISSN of 2376-3981, it serves a global readership engaged in the evolving landscape of accounting practices, theories, and applications. The journal has established a reputation as a significant contributor to the discipline, currently categorized within the Q3 in Accounting and Q2 in Business, Management and Accounting (miscellaneous) quartiles as of 2023. Although currently not an open-access journal, it provides valuable insights through its rigorously peer-reviewed articles. With a focus on the intersections of business and accounting, this journal is crucial for advancing academic discourse and professional practice in the accounting sector. Researchers, professionals, and students will find it an indispensable resource for staying abreast of trends and developments from 2018 to 2024 and beyond.

Accounting Research Journal

Shaping the future of accounting through high-quality scholarship.
Publisher: EMERALD GROUP PUBLISHING LTDISSN: 1030-9616Frequency: 2 issues/year

Accounting Research Journal, published by Emerald Group Publishing Ltd, is a leading platform for the dissemination of high-quality research in the fields of accounting and finance. With an ISSN of 1030-9616 and an E-ISSN of 1839-5465, this journal is dedicated to advancing the scholarship and practice of accounting, recognizing its critical role in economic and financial decision-making. As of 2023, it is classified in the Q3 category for both Accounting and Finance, reflecting its notable standing within the academic community, with Scopus rankings placing it in the top 25% of journals in these fields. The Accounting Research Journal aims to engage researchers, professionals, and students by publishing original research articles, critical reviews, and insightful papers that challenge conventional thinking and inspire innovative practices. Given its converged years from 2005 to 2024, the journal serves as a vital resource for contemporary research and trends in accounting and finance, fostering a collaborative environment for knowledge sharing in the United Kingdom and beyond.