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Managerial Auditing Journal

ISSN: 0268-6902

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For details of the MAJ special issue call for papers, please see the news section at the bottom of the page

MAJ – Assurance, Management Performance and Governance

Editorial objectives and criteria

MAJ provides a dynamic global forum for the examination of current research and practice in auditing and assurance (internal and external; financial and non-financial). MAJ explores and advances related issues in international governance and management performance within the environmental, social and economic contexts.  Thus MAJ advances knowledge and research in areas that include the regulatory and professional frameworks of corporate and public sector governance, ethics, risk, and management performance from multi-disciplinary perspectives. Articles, especially those of a more general nature on reporting, should inform readers how the subject matter relates to auditing, assurance, management performance or governance.

Scope

The key subject areas addressed by MAJ include:

• Audit and assurance activities including external, internal, public sector, financial and non-financial matters
• The audit and assurance profession (professional bodies, professional service firms, regulatory bodies, oversight bodies, members either individually or collectively). 
• Audit and assurance (global and national) standard setting and regulation including the debates, issuance and application of formal pronouncements
• All aspects of audit and assurance services and related issues including;
      - quality and standards
      - professional judgment, information analyses and decision making
      - information system design and development
      - governance, controls, risks and ethics
      - risk and security issues and advances in technology
      - management performance
      - fraud and forensic accounting
      - independence, scepticism and integrity issues
      - organisational issues including firm culture, performance and development
      - emerging and global developments in the audit and assurance regimes.
• Code of ethics for professional assurance providers and the underpinning of ethical behaviour
• Professional development and professionalization issues
• Interdisciplinary and transdisciplinary issues in audit and assurance, management performance and governance

Manuscripts submitted for publication may cover a broad range of research approaches including empirical, experimental, explanatory, case-based analysis, surveys, field studies, conceptual, archival, or critical. The manuscripts may also have an analytical, theoretical or methodological focus. The editors also welcome manuscripts incorporating subject matter from other disciplinary backgrounds (e.g. economics, psychology, sociology, law and management).

Research submitted must be rigorous and relevant to readers of the journal, which includes members of the academic and professional communities and policy-makers.

Topicality

The contemporary approach to auditing and assurance is reflected in MAJ, which takes its readers beyond traditional conventions and looks at the ways in which contemporary auditors and assurance providers are analysing governance, risk management and performance matters.

MAJ also uniquely 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. MAJ pushes new boundaries for audit and assurance research and occupies a relative niche in the market by seeking to identify new knowledge and practice through the promotion of a dialogue between academics and practitioners.

Key benefits

MAJ presents a wide range of material relevant to a broad readership whose interests span all areas of audit and assurance 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.

Key journal audiences  

• Academic and researchers in the field
• Internal and external audit and assurance providers
• Management and directors
• Regulators and standard setters 
• Risk managers and audit committees

Managerial Auditing Journal is ranked in:

• SCOPUS
• ERA (B)
• ABS (1)
• ABDC (B)
• AERES France
• CNRS France (4)
• FNEGE France (4)
• BFI Denmark (1)
• NSD Norway (1)

Managerial Auditing Journal is indexed and abstracted by:

• The British Library
• Cabell's Directory in Accounting
• China Risk Net
• EBSCO
• Emerald Management Reviews
• OCLC - Electronic Collections Online
• PROQUEST
• QUALIS (Brazil)

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Managerial Auditing Journal is available as part of an online subscription to the Emerald Accounting, Finance & Economics eJournals Collection. For more information, please email collections@emeraldinsight.com or visit the Emerald Accounting, Finance & Economics eJournals Collection page.

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