Current Issues in Auditing

Scope & Guideline

Connecting Theory and Practice in Auditing.

Introduction

Welcome to the Current Issues in Auditing information hub, where our guidelines provide a wealth of knowledge about the journal’s focus and academic contributions. This page includes an extensive look at the aims and scope of Current Issues in Auditing, highlighting trending and emerging areas of study. We also examine declining topics to offer insight into academic interest shifts. Our curated list of highly cited topics and recent publications is part of our effort to guide scholars, using these guidelines to stay ahead in their research endeavors.
LanguageEnglish
ISSN1936-1270
PublisherAMER ACCOUNTING ASSOC
Support Open AccessNo
CountryUnited States
TypeJournal
Convergefrom 2009 to 2024
AbbreviationCURR ISS AUDIT / CURR. ISS. AUDIT.
Frequency2 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 'Current Issues in Auditing' serves as a critical platform for disseminating research related to auditing practices, standards, and the evolving landscape of the profession. It aims to bridge the gap between academic research and practical applications in the field of auditing.
  1. Auditing Standards and Regulations:
    The journal frequently publishes commentary and critiques on auditing standards, particularly those proposed by regulatory bodies such as the PCAOB, highlighting the implications of these standards on auditing practices.
  2. Impact of Technology on Auditing:
    There is a consistent focus on how advancements in technology, including data analytics and robotic process automation, are influencing audit procedures and enhancing audit quality.
  3. Corporate Governance and Accountability:
    Research in this area examines the relationship between corporate governance structures, audit committee effectiveness, and overall audit quality, emphasizing the role of auditors in ensuring accountability.
  4. Fraud Detection and Risk Assessment:
    The journal addresses methodologies for assessing fraud risk, including innovative approaches to fraud inquiry and the implications of internal controls for auditor practices.
  5. Environmental, Social, and Governance (ESG) Issues:
    There is an emerging focus on the auditing of ESG factors, exploring how auditors assess and assure sustainability reporting and corporate social responsibility disclosures.
Recent publications in 'Current Issues in Auditing' reveal several emerging themes that are gaining attention and relevance in the field of auditing. These trends reflect the evolving nature of the profession and the growing complexity of audit environments.
  1. Integration of Data Analytics in Auditing:
    There is a notable increase in research focusing on the use of data analytics in auditing practices, highlighting its impact on audit quality and decision-making processes.
  2. Cybersecurity and Risk Management:
    The importance of cybersecurity in auditing has surged, with studies exploring how auditors can assess and report on cybersecurity risks and the implications for audit quality.
  3. Focus on ESG Assurance:
    Emerging themes around the assurance of ESG reporting indicate a growing recognition of the auditor's role in verifying sustainability claims and corporate social responsibility.
  4. Diversity and Inclusion in Auditing:
    An increasing number of articles address issues of diversity and inclusion within the auditing profession, reflecting a broader societal emphasis on equity and representation.
  5. Stakeholder Perspectives on Auditing:
    Research is increasingly examining how various stakeholders, including shareholders and the public, perceive audit quality and the auditor's role, signaling a shift towards stakeholder-centered auditing approaches.

Declining or Waning

While certain themes have gained traction in recent years, others have seen a decline in prominence within the journal's publications. This waning interest may reflect shifts in the profession or changing priorities in auditing research.
  1. Traditional Audit Methodologies:
    There appears to be a decrease in publications focused solely on traditional audit methodologies and practices, as the field increasingly embraces advanced technologies and data analytics.
  2. Legal Liability and Auditor Litigation:
    Discussions centered around the legal aspects of auditor liability seem to have diminished, possibly due to a shift toward more proactive measures in audit quality and risk management.
  3. Internal Audit Function Studies:
    Research specifically examining the internal audit function within organizations has become less frequent, indicating a possible shift in focus towards external auditing and its challenges.

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