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Managerial Auditing Journal

ISSN: 0268-6902

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Editorial objectives

Managerial Auditing Journal aims to provide a dynamic international forum for the examination of current practice in auditing (both internal and independent). The journal seeks to inform current research and practice in financial and managerial reporting, accounting and auditing judgements, corporate governance, control and risk issues and review standards.

Editorial criteria

The journal welcomes a wide range of theoretical, technical and practical papers, utilising quantitative or qualitative research and comparative evaluations. The current authorship of the journal is wholly international and the editors aim to maintain the level of diversity currently on offer. Thus they welcome any contribution that looks to make a significant contributon to topics that fall within the scope of the journal. 

Coverage

The key areas addressed are:

• Audit and Assurance (financial and non-financial)
• Financial and Managerial Reporting
• Governance, controls, risks and ethics
• Organizational issues including firm cultures, performance and development

In addition, the evaluation of changes occurring in the auditing profession, as well as the broader fields of accounting and assurance, are also explored. Debates concerning organizational performance and professional competence are also covered.

Topicality

Auditors, once employed for the express purpose of checking the accounts for fraudulent practice, have now developed a more supportive role; guiding and maintaining continual improvement. This new approach is reflected in Managerial Auditing Journal, which takes its readers beyond traditional conventions and looks at the ways in which contemporary auditors are improving both managerial and organizational performance.

Key benefits

The journal presents a wide range of material, with an emphasis on practical examples from expert practitioners, relevant to a broad readership whose interests span all areas of auditor practice. By exploring current practices, ideas and experience, it provides a framework of explanation and guidance on developments and research, as well as perspectives on professional and career development. Papers accepted for publication are double blind-refereed to ensure academic rigour and integrity.

Unique attributes

The journal uniquely addresses the relation between auditing theory and practice by exploring trends, paradigms and perspectives, on both the ethical values and economic aspects of contemporary auditing. By seeking to identify new knowledge and practice through the promotion of a dialogue between academics and practitioners, the journal occupies a relative niche in the market. A Practice Forum will assist this dialogue by providing the forum for briefer, less academically rigorous articles, which will have even further direct relevance to practitioners.

Key journal audiences

• Academics and researchers in the field
• Finance directors
• General managers
• Internal and external auditors
• Management consultants

Managerial Auditing Journal is indexed and abstracted in:

• Cabell's Directory in Accounting
• Emerald Management Reviews
• European Index of Management Periodicals
• Health Service Abstracts
• OCLC - Electronic Collections Online

Managerial Auditing Journal is available as part of an online subscription to the Emerald Accounting and Finance Subject Collection. For more information, please email collections@emeraldinsight.com.

This journal is a member of and subscribes to the
principles of the Committee on Publication Ethics.