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International Journal of Auditing is a peer-reviewed journal published by Wiley, covering Auditing, Earnings Management, Governance, Corporate Finance and Governance, Risk Management in Financial Firms.
| Publisher | Wiley |
|---|---|
| Reference style | Author–year (Chicago) Author–year — (Smith, 2023) in the text Smith, Ada, Ben Jones, and Cara Lee. 2023. "A Representative Article Title." International Journal of Auditing 12 (3): 45–58.
Formats any DOI in International Journal of Auditing style. No sign-up. |
| Publishes research in | Auditing, Earnings Management, Governance Corporate Finance and Governance Risk Management in Financial Firms Accounting and Organizational Management Financial Reporting and Valuation Research |
| ISSN | 1090-6738 |
| Citation impact (2-yr) | 2.08 |
| h-index | 72 |
| i10-index | 428 |
| Total citations | 22,676 |
| Article processing charge | $2,630 |
| Top institutions publishing here | UNSW Sydney |
| Journal website | onlinelibrary.wiley.com |
| You get | A submission-ready PDF and the editable LaTeX source — ready to submit. |
Citations each year’s papers have accumulated so far — the most recent years are still building up.
Earnings management is of great concern to corporate stakeholders. While numerous studies have investigated the effects of various corporate governance and audit quality variables on earnings management, empirical evidence is rather inconsistent. This meta‐analysis identifies 12 significant relationships by integrating results from 48 prior studies. For corporate governance, the independence of the board of directors…
This study attempts to understand the organizational drivers of internal audit effectiveness in the light of recent changes in the ‘mission’ of internal auditing and its central role in corporate governance. On the basis of data from 153 Italian companies, our survey shows that the effectiveness of internal auditing is influenced by: (1) the characteristics…
Regulators have frequently expressed concerns about corporate earnings management. Audit committees are expected to monitor managers’ financial reporting, including attempts to manipulate earnings numbers. The extant literature has focused on managers’ incentives to manipulate annual earnings numbers. However, managers also have incentives to manage quarterly earnings, due to, for example, pressures to meet quarterly analyst…
This paper reviews the literature on audit committees in order to evaluate the extent to which committees are effective in terms of strengthening financial reporting. The paper aims to achieve two goals: first. to provide updated information about the effectiveness of the audit committee, and second to identify research opportunities. Compared with other reviews on…
This is a discursive paper which attempts to provide a personal review of current and recent developments in social and environmental reporting with particular emphasis on the attestation and auditing implications. The paper takes the essential desirability of social, environmental and sustainability reporting as a crucial element in any well‐functioning democracy as a given. It…
