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Managerial Auditing Journal Cover Image for Volume 41, Issue 3
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Volume 41,
Issue 3,
2 March 2026
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Volume 41, Issue 4, March 2026

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Through engagement with the global academic community and an emphasis on blending theory with practice, Managerial Auditing Journal seeks to identify new knowledge and expand our current understanding of audit and assurance practices around the world.

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Does internal control matter to banks’ operational efficiency?
Does audit quality differ between Big 4 and Second-Tier auditors in small and mid-sized IPOs? Evidence from SEC comment letters
Does insider trading affect auditors’ risk assessments and effort? Evidence from audit pricing
Mandatory CSR and its impact on audit fees
Continuing professional education in non-Big 4 auditors: implications for audit quality
Open access articles
February 09 2026
Better sooner than later? Effects of adopting drone-enabled inventory observation on auditor liabilities
Sarah Kim, Tom Downen et al.
June 11 2025
Confucian culture and the choice of high-quality auditors
Zhiying Hu, Weiyan Zeng et al.
December 02 2024
Audit partner narcissism and audit reports readability: evidence from lead and review audit partners
Javad Rajabalizadeh, Hannu Schadewitz
December 05 2023
Audit quality and debt restructuring: evidence from Italy
Carlotta Magri, Pier Luigi Marchini
October 13 2022
Audit team equality and audit quality threatening behaviour
Alice Annelin

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Editor(s):
Professor Jie Zhou

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