INTERNATIONAL JOURNAL OF AUDITING

Scope & Guideline

Transforming auditing practices through rigorous research.

Introduction

Welcome to your portal for understanding INTERNATIONAL JOURNAL OF AUDITING, 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
ISSN1090-6738
PublisherWILEY
Support Open AccessNo
CountryUnited Kingdom
TypeJournal
Convergefrom 2011 to 2024
AbbreviationINT J AUDIT / Int. J. Audit
Frequency4 issues/year
Time To First Decision-
Time To Acceptance-
Acceptance Rate-
Home Page-
Address111 RIVER ST, HOBOKEN 07030-5774, NJ

Aims and Scopes

The INTERNATIONAL JOURNAL OF AUDITING is dedicated to advancing the field of auditing through rigorous research, contemporary methodologies, and an emphasis on practical implications. The journal aims to provide insights into various aspects of auditing, including regulatory frameworks, audit quality, and the evolving landscape of audit practices.
  1. 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.
  2. 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.
  3. Regulatory and Institutional Factors:
    Investigates the influence of regulatory frameworks, institutional pressures, and governance structures on auditing practices and audit fees.
  4. Technological Impacts on Auditing:
    Explores the role of technology, including blockchain and cybersecurity, in shaping audit processes and enhancing audit effectiveness.
  5. Diversity and Team Dynamics in Auditing:
    Studies the impact of auditors' backgrounds, including gender and experience, on audit quality and team performance.
  6. 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.
The INTERNATIONAL JOURNAL OF AUDITING has been actively addressing emerging trends and themes that reflect the evolving nature of the auditing profession. Recent publications indicate a shift towards contemporary issues that resonate with current practices and challenges.
  1. 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.
  2. 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.
  3. 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.
  4. 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.
  5. 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

In recent years, certain themes within the INTERNATIONAL JOURNAL OF AUDITING have shown a decline in prominence, indicating shifts in the research landscape and possibly the evolving priorities of the auditing profession.
  1. 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.
  2. 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.
  3. 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.
  4. 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.
  5. 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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