Southern African Journal of Accountability and Auditing Research-SAJAAR
Scope & Guideline
Pioneering Research in Auditing and Public Sector Governance
Introduction
Aims and Scopes
- Accounting and Auditing Practices:
Exploration of the challenges and frameworks governing accounting and auditing practices, particularly in small and medium enterprises in South Africa. - Corporate Governance:
Analysis of corporate governance structures and their relationship with accounting information, including the quality and relevance of disclosures. - Audit Quality and Climate:
Investigation into the factors influencing audit quality, including the perceptions of employees and the role of audit committees. - Risk Management and Sustainability Reporting:
Examination of the interplay between corporate risk management, sustainability reporting, and governance in South African organizations. - Cybersecurity and Internal Controls:
Focus on the impact of cybersecurity measures and internal control systems on the effectiveness of auditing and accountability.
Trending and Emerging
- Impact of COVID-19 on Auditing:
Recent publications have increasingly addressed the effects of the COVID-19 pandemic on auditing practices, highlighting the need for adaptability in audit methodologies and evidence gathering. - Cybersecurity Awareness:
There is a growing emphasis on cybersecurity, particularly regarding the awareness and preparedness of public sector organizations, indicating a recognition of the importance of safeguarding information. - Sustainability and Accountability:
Research focusing on the integration of sustainability targets into corporate governance and executive remuneration reflects an emerging trend towards responsible business practices. - Forensic Accounting:
The role of forensic accounting in tackling issues such as illicit enrichment and fraud is becoming more prominent, showcasing the profession's response to increasing financial crimes. - Audit Committee Dynamics:
Emerging studies are exploring the characteristics and disclosure practices of audit committees, indicating a deeper investigation into governance structures and their effectiveness.
Declining or Waning
- International Comparisons in Auditing:
There has been a noticeable decrease in comparative studies examining auditing practices across different countries, which may suggest a shift towards more localized research. - Historical Perspectives on Auditing:
Older studies that focused on historical analysis of auditing practices are less frequently published, indicating a move towards contemporary issues and practical applications. - General Ethical Considerations:
Research specifically addressing general ethical issues in accounting and auditing has diminished, as the focus has shifted to contextual ethical decision-making within specific frameworks.
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