AUDITING-A JOURNAL OF PRACTICE & THEORY
Scope & Guideline
Fostering excellence in auditing through impactful research.
Introduction
Aims and Scopes
- Empirical Research in Auditing Practices:
The journal focuses on empirical studies that investigate real-world auditing practices, providing insights into how auditors perform their roles and the impact of various factors on audit quality. - Theoretical Contributions to Auditing:
It promotes theoretical advancements in auditing, exploring concepts such as auditor behavior, risk assessments, and the implications of accounting standards. - Impact of Technology on Auditing:
A significant scope includes examining the role of technology, such as data analytics and cybersecurity, in auditing processes and how these technologies can enhance audit quality and efficiency. - Regulatory and Compliance Issues:
The journal addresses the implications of regulatory frameworks on auditing practices, including the effects of standards set by bodies like the PCAOB and IFRS compliance. - Audit Quality and Professional Ethics:
It emphasizes research on audit quality, professional skepticism, and ethical considerations in auditing, aiming to improve the integrity and reliability of audit outcomes. - Interdisciplinary Approaches to Auditing:
The journal encourages interdisciplinary research that incorporates perspectives from finance, management, psychology, and information systems to enrich the understanding of auditing.
Trending and Emerging
- Cybersecurity and Audit Risk Management:
There is an increasing focus on cybersecurity issues, especially regarding how auditors assess and report on cybersecurity risks, reflecting the heightened importance of digital security in financial reporting. - Technology-Driven Audit Innovations:
Research on the impact of technology, including data analytics and AI, on auditing practices is trending, showcasing how these tools can improve audit efficiency and effectiveness. - Investor Perceptions and Audit Communication:
Emerging themes include the examination of auditor communications and their influence on investor perceptions, particularly in the context of transparency and audit quality. - Diversity and Inclusion in Auditing:
There is a growing emphasis on the role of diversity in audit teams and its impact on audit quality, indicating an awareness of the broader implications of social dynamics within the profession. - Sustainability and Auditing:
Research exploring the intersection of sustainability and auditing practices is gaining traction, particularly as organizations seek to enhance their accountability in environmental and social governance. - Behavioral Auditing Research:
An emerging focus on behavioral aspects of auditing, such as auditor decision-making and the psychological factors affecting audit judgments, suggests a shift towards understanding the human element in auditing.
Declining or Waning
- Traditional Auditing Techniques:
There has been a noticeable decrease in research focusing solely on traditional auditing techniques, likely due to the growing emphasis on technology and data analytics in auditing practices. - Generalist Auditors' Performance Assessments:
Research on the performance evaluations of generalist auditors appears to be waning, possibly overshadowed by more specialized studies that focus on niche areas such as forensic auditing or technology-enhanced audits. - Static Regulatory Compliance Studies:
There is a decline in papers that merely address static regulatory compliance without exploring the dynamic impacts of regulations on audit quality or auditor behavior. - Focus on Historical Case Studies:
The journal has moved away from purely historical case studies in auditing, shifting towards contemporary issues and empirical research that reflects current challenges in the profession. - Limited Exploration of Non-Traditional Audit Areas:
Research related to non-traditional audit areas, such as social and environmental auditing, seems to be less prevalent, indicating a potential shift back towards more conventional auditing practices.
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