INTERNATIONAL JOURNAL OF AUDITING
Scope & Guideline
Advancing auditing knowledge for a global impact.
Introduction
Aims and Scopes
- Audit Quality and Standards:
Focuses on the determinants, measurements, and implications of audit quality, exploring how changes in auditing standards and practices impact overall effectiveness. - Financial Reporting and Transparency:
Examines the relationship between auditing and financial reporting, including the effects of audit quality on financial disclosures and the readability of financial reports. - Regulatory and Institutional Factors:
Investigates the influence of regulatory frameworks, institutional pressures, and governance structures on auditing practices and audit fees. - Technological Impacts on Auditing:
Explores the role of technology, including blockchain and cybersecurity, in shaping audit processes and enhancing audit effectiveness. - Diversity and Team Dynamics in Auditing:
Studies the impact of auditors' backgrounds, including gender and experience, on audit quality and team performance. - Internal Auditing and Risk Management:
Focuses on the role of internal auditing in corporate governance, risk management, and fraud detection, highlighting the importance of internal controls.
Trending and Emerging
- Cybersecurity and Audit Effectiveness:
Recent publications highlight the critical intersection of cybersecurity and auditing, emphasizing the need for auditors to assess and enhance cybersecurity measures as part of their audit processes. - Environmental, Social, and Governance (ESG) Factors:
There is an increasing focus on the role of internal audit in ESG practices, reflecting a broader trend towards sustainability and corporate responsibility in auditing. - Impact of Technology on Auditing:
Research is increasingly exploring how technology, particularly real-time auditing and the application of artificial intelligence, is transforming traditional audit practices. - Audit Fee Dynamics:
Emerging studies are delving into the complexities of audit fee structures, examining factors that drive fee variations and their implications for audit quality. - Diversity in Audit Teams:
A growing interest in the impact of diversity within audit teams suggests a recognition of the importance of varied perspectives in enhancing audit quality and decision-making.
Declining or Waning
- Traditional Audit Models:
There appears to be a diminishing focus on traditional audit models and practices, as the field increasingly embraces innovative approaches and technologies. - Audit Market Concentration:
The examination of audit market concentration and its implications for competition and pricing is becoming less prevalent, possibly due to a saturation of research in this area. - Historical Analyses of Audit Practices:
Research centered on historical analyses of auditing practices is declining, as contemporary issues and future-oriented studies gain more attention. - Generalized Risk Assessments:
Broad and generalized risk assessments in auditing are seeing less emphasis, with a shift towards more specific, nuanced studies that consider contextual factors. - Simplistic Views on Auditor Independence:
The discourse surrounding auditor independence is becoming less simplistic, reflecting a need for deeper analysis of the complexities involved in auditor-client relationships.
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