Advances in Managerial Auditing Research provides a dynamic global forum for the examination of current research and practice in auditing and assurance (internal and external; financial and non-financial). The journal addresses the relation between theory and practice by exploring trends, paradigms and perspectives, including the ethical, social, environmental and economic aspects of contemporary assurance, management performance and governance issues. The journal pushes new boundaries for audit and assurance research by seeking to identify new knowledge and practice through the promotion of a dialogue between academics and practitioners.
The journal covers all aspects of audit and assurance services and related issues including:
- Professional judgement, information analyses and decision making
- Risk and security issues, and advances in technology and analytics
- Governance, controls, risks and ethics
- Emerging and global developments in the audit and assurance regimes
- Financial statement audits
- Public sector/governmental auditing
- Internal auditing
- Audit education and methods of teaching auditing (including case studies)
- Audit aspects of corporate governance, including audit committees
- Audit quality
- Audit fees and related issues
- Environmental, social and sustainability audits
- Audit related ethical issues
- Audit regulation
- Independence issues
- Legal liability and other legal issues
- Auditing history
- New and emerging audit and assurance issues