INTERNATIONAL JOURNAL OF AUDITING
Scope & Guideline
Elevating standards in auditing research and practice.
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.
Similar Journals
JOURNAL OF ACCOUNTING & ECONOMICS
Driving Forward the Frontiers of Economic Understanding.JOURNAL OF ACCOUNTING & ECONOMICS, published by Elsevier, is a leading peer-reviewed journal in the fields of accounting, economics, and finance, providing a vibrant platform for the dissemination of groundbreaking research since its inception in 1979. With an impressive impact captured in its Q1 rankings across its categories—Accounting, Economics and Econometrics, and Finance—the journal ranks #11 in Accounting, #30 in Finance, and #73 in Economics according to Scopus. It serves as an essential resource for researchers, professionals, and students alike, fostering a deeper understanding of economic principles and accounting practices while promoting innovative methodologies and theories. Although it does not offer direct open access, the journal is committed to academic excellence and rigorous peer-review standards, ensuring that published works contribute significantly to the body of knowledge in its respective fields. With its address in Amsterdam, Netherlands, the journal invites contributions from scholars worldwide, emphasizing its international reach and impact.
REVIEW OF ACCOUNTING STUDIES
Bridging Theory and Practice in Accounting ExcellenceREVIEW OF ACCOUNTING STUDIES is a premier peer-reviewed journal published by SPRINGER, focusing on cutting-edge research in the field of accounting. Established in 1996, this journal has consistently ranked in the Q1 category for both Accounting and Business, Management, and Accounting (Miscellaneous) as of 2023, signifying its pivotal role in advancing the discipline. With an impressive Scopus ranking, where it stands at #16 out of 176 in Accounting and #34 out of 218 in General Business, Management, and Accounting, the journal highlights significant scholarly contributions that address contemporary challenges in the sector. The REVIEW OF ACCOUNTING STUDIES offers a platform for researchers, professionals, and students alike to disseminate and engage with innovative practices and theories that shape the landscape of accounting, ensuring relevance and application in real-world scenarios.
Managerial Auditing Journal
Unveiling Contemporary Practices in Managerial Auditing.Welcome to the Managerial Auditing Journal, a leading academic platform dedicated to the intersection of auditing practices and managerial insights. Published by Emerald Group Publishing Ltd in the United Kingdom, this esteemed journal, with an ISSN of 0268-6902 and an E-ISSN of 1758-7735, has been a pivotal resource since its inception in 1986 and will continue to serve the academic community through 2024. With impressive impact rankings, including a Q2 status in Accounting and a Q1 status in Business, Management and Accounting, this journal provides a vital forum for researchers, professionals, and students to explore contemporary issues and advancements in managerial auditing. The emphasis on practical applications within management contexts makes its contributions invaluable for advancing both academic theory and industry practices. Furthermore, the journal ranks within the top percentile in various Scopus categories, underscoring its importance in economics and management disciplines. While it operates under traditional access policies, readers can expect high-quality, peer-reviewed articles that drive forward knowledge and influence in the field.
Journal of International Accounting Auditing and Taxation
Advancing knowledge in global accounting practices.Journal of International Accounting Auditing and Taxation is a premier academic journal dedicated to advancing the knowledge and practices in the fields of accounting, auditing, and taxation in global contexts. Published by ELSEVIER since its inception in 1992, this journal has evolved significantly, with an impressive focus on contemporary issues that intersect accounting standards and auditing practices worldwide. The journal holds a distinguished position in the academic community, reflected in its Q2 category rankings in both Accounting and Finance for 2023, and a commendable Scopus rank positioning it within the 72nd percentile for finance and the 71st percentile for accounting. Although access is not open, the journal strives to provide high-quality, peer-reviewed articles that cater to researchers, professionals, and students eager to deepen their understanding of international accounting dynamics and taxation policies. As it converges towards its goal of fostering scholarly dialogue through to 2024, the Journal of International Accounting Auditing and Taxation continues to be a pivotal resource for those seeking to influence and comprehend the evolving landscape of global finance and compliance.
Current Issues in Auditing
Illuminating the Evolving Landscape of Auditing.Current Issues in Auditing, published by the American Accounting Association, serves as a pivotal platform for scholarly discourse in the field of auditing and accounting. With an ISSN of 1936-1270 and an E-ISSN of 1936-1270, this journal is dedicated to examining contemporary challenges and advancements within the auditing domain. Despite its recent classification in the Q3 quartile of academic rankings, it provides a rich ground for both emerging and seasoned researchers to contribute to the evolving landscape of auditing practices. The journal spans a wide spectrum of topics, from regulatory changes to technological innovations in auditing, thus appealing to a diverse audience of professionals and students. Though it currently does not offer open access, its reputation within the Business, Management, and Accounting fields—ranked at #119 out of 176 in Scopus—underscores its significance for those seeking to deepen their understanding and engagement with current issues in auditing. The collection of articles from 2009 to 2024 reflects on critical developments, making it an essential resource for anyone involved in the audit profession.
Accounting Horizons
Illuminating Complexities in Accounting PracticesAccounting Horizons is a premier journal published by the American Accounting Association, dedicated to advancing the accounting discipline. With an ISSN of 0888-7993 and an E-ISSN of 1558-7975, this esteemed publication has established itself as a key resource in the field, evidenced by its ranking in the Q1 category within the Accounting domain for 2023. Its significant Scopus rank of #72 out of 176 in the Business, Management, and Accounting category, placing it in the 59th percentile, further underscores its impact and relevance to contemporary scholarship. Since its inception in 1996, Accounting Horizons has provided a platform for high-quality research that addresses the complexities of accounting practices, theories, and technologies, making it an invaluable tool for researchers, academics, and industry professionals alike. Although it currently does not offer open access options, the journal remains committed to fostering insightful dialogue and research dissemination within the accounting community.
Journal of Operational Risk
Advancing Knowledge in Operational RiskJournal of Operational Risk, published by Incisive Media, serves as a crucial platform for the dissemination of cutting-edge research in the fields of operational risk management, finance, and economics. With an ISSN of 1744-6740 and an E-ISSN of 1755-2710, this journal focuses on addressing the complexities and challenges facing organizations in an increasingly risk-centric environment. Although it is currently classified in the Q4 category across business, finance, and econometrics, its contributions are invaluable for professionals seeking to navigate the intricacies of operational risks. The journal provides a non-open access model, catering to an audience that values comprehensive, rigorously peer-reviewed articles. Researchers, professionals, and students will find that the Journal of Operational Risk not only highlights emerging trends and best practices but also fosters meaningful discussions that advance the field.
Journal of International Accounting Research
Exploring the Dynamics of Global Business AccountingJournal of International Accounting Research, published by the American Accounting Association, serves as a pivotal platform for scholars and practitioners in the fields of accounting and international business management. With an ISSN of 1542-6297 and E-ISSN 1558-8025, this esteemed journal has been contributing to the discourse on international accounting practices since its inception in 2007, covering insightful research up to 2024. Recognized in the Q3 quartile for Accounting and Q2 quartile for Business and International Management, the journal ranks among key players in its category, positioned within the 28th percentile for Accounting and the 23rd percentile for Business and International Management in Scopus rankings. By disseminating cutting-edge studies and rigorous analyses, the journal aims to bridge theoretical insights with practical applications, promoting a deeper understanding of accounting's role in the dynamic landscape of global business. Although it currently does not offer open access, its articles are highly valued for their contributions to the evolving challenges faced by accounting professionals around the globe.
Journal of Business Finance & Accounting
Pioneering Research for Tomorrow's Financial LeadersJournal of Business Finance & Accounting, published by WILEY, stands as a premier academic journal dedicated to the rigorous exploration of issues in accounting, finance, and business management. With an impressive Q1 ranking in key categories such as Accounting and Finance, this journal has cemented its reputation within the academic community since its inception in 1974. Operating from its headquarters in Hoboken, New Jersey, the journal provides valuable insights and analyses, making it essential reading for researchers, practitioners, and students eager to stay at the forefront of evolving financial theories and practices. Although it does not currently operate on an open-access basis, its impact factor highlights its significance and influence, ensuring that published works reach a broad audience engaged in the multifaceted world of business finance. As it converges towards 2024, the journal continues to foster scholarly discussion and innovation, making substantial contributions to the fields of finance and accounting.
African Journal of Accounting Auditing and Finance
Fostering innovation in accounting practices continent-wide.African Journal of Accounting Auditing and Finance (ISSN: 2046-8083, E-ISSN: 2046-8091) is a prominent academic journal published by INDERSCIENCE ENTERPRISES LTD, dedicated to advancing knowledge within the fields of accounting, auditing, and finance across the African continent. With a commitment to promoting rigorous research and practice, the journal serves as a critical platform for researchers, professionals, and students to share innovative findings, best practices, and emerging trends relevant to the dynamic financial environment in Africa. As the journal navigates through a landscape of increasing complexity in financial regulations and accounting standards, it aims to foster dialogue and develop solutions for nuanced challenges faced by African economies. While currently not an open-access journal, it still maintains high scholarly standards and promises valuable insights that contribute to the development of both academic knowledge and professional practice in these key areas.