AUDITING-A JOURNAL OF PRACTICE & THEORY

Scope & Guideline

Bridging academia and industry with essential auditing discourse.

Introduction

Welcome to your portal for understanding AUDITING-A JOURNAL OF PRACTICE & THEORY, featuring guidelines for its aims and scope. Our guidelines cover trending and emerging topics, identifying the forefront of research. Additionally, we track declining topics, offering insights into areas experiencing reduced scholarly attention. Key highlights include highly cited topics and recently published papers, curated within these guidelines to assist you in navigating influential academic dialogues.
LanguageEnglish
ISSN0278-0380
PublisherAMER ACCOUNTING ASSOC
Support Open AccessNo
CountryUnited States
TypeJournal
Convergefrom 1996 to 2024
AbbreviationAUDITING-J PRACT TH / Audit.-J. Pract. Theory
Frequency4 issues/year
Time To First Decision-
Time To Acceptance-
Acceptance Rate-
Home Page-
Address9009 Town Center Parkway, Lakewood Ranch, FL 34202, UNITED STATES

Aims and Scopes

The journal 'AUDITING-A JOURNAL OF PRACTICE & THEORY' serves as a critical platform for scholarly research that bridges the gap between theoretical frameworks and practical applications within the auditing field. It aims to advance knowledge in auditing by focusing on empirical studies, theoretical discussions, and innovative practices that enhance the audit profession.
  1. 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.
  2. Theoretical Contributions to Auditing:
    It promotes theoretical advancements in auditing, exploring concepts such as auditor behavior, risk assessments, and the implications of accounting standards.
  3. 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.
  4. 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.
  5. 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.
  6. 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.
The journal has identified several emerging themes that reflect the evolving landscape of auditing. These trends indicate a growing interest in integrating technology, addressing contemporary challenges, and enhancing audit quality through innovative approaches.
  1. 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.
  2. 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.
  3. 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.
  4. 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.
  5. 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.
  6. 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

While the journal has consistently addressed various themes in auditing, certain areas have seen a decline in focus over recent years. This may reflect shifting priorities within the auditing profession or changes in external factors impacting the field.
  1. 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.
  2. 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.
  3. 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.
  4. 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.
  5. 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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