Managerial Auditing Journal
Scope & Guideline
Innovative Perspectives on Auditing for Effective Management.
Introduction
Aims and Scopes
- Audit Quality and Evaluation:
The journal emphasizes the evaluation of audit quality through various lenses including auditor characteristics, methodologies, and external factors that influence audit outcomes. - Corporate Governance and Internal Controls:
Research often explores the role of governance structures and internal controls in shaping audit practices and ensuring transparency and accountability within organizations. - Impact of Technology on Auditing:
There is a consistent focus on how emerging technologies, such as artificial intelligence and data analytics, are transforming auditing practices and improving audit efficiency and effectiveness. - Behavioral Aspects of Auditing:
The journal includes studies that examine the psychological and behavioral factors affecting auditors' judgments, decision-making processes, and professional skepticism. - International Financial Reporting Standards (IFRS):
Research in this area explores the implications of IFRS on audit practices, including the challenges and ambiguities that arise in the application of these standards. - Sustainability and Ethical Considerations:
The journal also addresses the growing importance of sustainability reporting and ethical considerations in auditing, reflecting a broader trend in corporate social responsibility.
Trending and Emerging
- Impact of COVID-19 on Auditing Practices:
The COVID-19 pandemic has prompted a surge in research examining its effects on audit fees, delays, and the adoption of remote auditing practices, highlighting the resilience and adaptability of the auditing profession. - Digital Transformation and Data Analytics:
There is an increasing emphasis on the role of digital technologies and data analytics in enhancing audit quality, with research exploring how these tools can improve decision-making and efficiency. - Behavioral Insights in Auditing:
The exploration of behavioral factors influencing auditors' judgments and decisions is gaining traction, reflecting a broader interest in understanding the human elements of auditing. - Sustainability and Corporate Social Responsibility:
Research on sustainability reporting and the ethical implications of auditing practices is on the rise, in line with global trends towards greater corporate accountability and transparency. - Artificial Intelligence in Auditing:
The integration of artificial intelligence and machine learning into auditing processes is emerging as a critical area of study, with implications for audit quality and operational efficiency.
Declining or Waning
- Traditional Risk Assessment Models:
There is a noticeable decline in research focused solely on traditional risk assessment models, as new methodologies and technologies gain traction in evaluating audit risks. - Focus on Sole Proprietorships and Small Firms:
Research concentrating on the auditing practices of sole proprietorships and small firms has decreased, possibly due to a shift towards larger entities and more complex organizations. - Static Compliance-Based Auditing:
The focus on compliance-based auditing practices has waned, as there is a growing recognition of the need for adaptive and risk-based approaches. - Regional Studies with Limited Generalizability:
There has been a reduction in studies that focus on very specific regional contexts without broader implications, as researchers seek to produce findings that are more universally applicable. - Auditor Independence in Established Markets:
Research examining auditor independence in well-established markets appears to be less frequent, as the conversation shifts towards independence in emerging markets and the effects of globalization.
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