Aims & Scope
Aims & Scope
Advances in Managerial Auditing Research (AMAR) publishes rigorous original research and scholarly literature reviews that contribute to knowledge and practice across auditing, accounting, taxation, governance, assurance, and related fields.
Recognized Scholarly Fields
- Auditing and assurance: Internal and external auditing, audit quality, auditor independence, audit fees, financial and non-financial assurance, and public-sector auditing.
- Accounting and reporting: Financial and managerial accounting, management accounting, financial reporting, public-sector accountability, accounting standards, and regulation.
- Taxation: Tax policy, compliance, planning, administration, taxpayer behavior, tax auditing, and fiscal governance.
- Corporate governance and internal control: Board oversight, audit committees, organizational accountability, risk management, fraud detection, and forensic accounting.
- Sustainability and ESG: Sustainability reporting, environmental auditing, non-financial disclosure, and sustainability assurance.
- Accounting technology: Accounting information systems, digital transformation, data analytics, artificial intelligence in accounting, and technology-enabled auditing.
- Professional and emerging issues: Accounting and auditing ethics, professional judgment, accounting education, regulatory developments, and closely related interdisciplinary research.
Scope Eligibility
All fields listed above are recognized as part of AMAR's main scholarly scope and have equal standing in editorial assessment. A manuscript may establish relevance through a substantive contribution to any one recognized field. Combining several fields or introducing an additional auditing variable is not required.
AMAR welcomes local, national, international, and comparative studies when the research question, evidence, and contribution have broader scholarly relevance.
Scholarly Contribution
Submissions should identify a meaningful scholarly problem or knowledge gap, use an appropriate and defensible methodology, and support conclusions with credible research evidence or critical literature synthesis.
Scope relevance does not guarantee acceptance. Manuscripts may be declined if originality, scholarly contribution, methodological rigor, or research integrity is insufficient.