雜志介紹

Managerial Auditing Journal雜志介紹

《Managerial Auditing Journal》是一本以English為主的未開放獲取國際優秀期刊，中文名稱管理審計雜志，本刊主要出版、報道管理學-BUSINESS, FINANCE領域的研究動態以及在該領域取得的各方面的經驗和科研成果，介紹該領域有關本專業的最新進展，探討行業發展的思路和方法，以促進學術信息交流，提高行業發展。該刊已被國際權威數據庫SCIE、SSCI收錄，為該領域相關學科的發展起到了良好的推動作用，也得到了本專業人員的廣泛認可。該刊最新影響因子為2.8，最新CiteScore 指數為5.4。

本刊近期中國學者發表的論文主要有：

• Auditors' legal liability and client firms' comparability: evidence from China

  Author: Liu, Yanghui; Chen, Jeff Zeyun; Chi, Wuchun; Long, Xiaohai

• Audit fees, audit report lag and abnormal tone: evidence from China

  Author: Teng, Zhong-Lu; Han, Jin

• Do socially responsible audit firms provide higher audit quality? An investigation of corporate social responsibility activity in audit firms

  Author: Chen, Hanwen; Liu, Siyi; Liu, Xin; Wang, Jiani

• Do adjustments bring auditors peace of mind? The effect of previous audit adjustments on current-year audit pricing

  Author: Chen, Songsheng; Magnan, Michel; Tian, Zhili; Yao, Li

英文介紹

Managerial Auditing Journal雜志英文介紹

The Managerial Auditing Journal provides a dynamic global forum for the examination of current research and practice in auditing and assurance (internal and external; financial and non-financial). The journal addresses the relation between theory and practice by exploring trends, paradigms and perspectives, including the ethical, social, environmental and economic aspects of contemporary assurance, management performance and governance issues. The journal pushes new boundaries for audit and assurance research by seeking to identify new knowledge and practice through the promotion of a dialogue between academics and practitioners.