International Journal of Auditing

Cover image for Vol. 20 Issue 3

Edited By: David Hay

Online ISSN: 1099-1123



Author Guidelines


Cover Page
To ensure that authors' anonymity is protected throughout the review process, authors' names should not appear anywhere on the manuscript. Instead, authors must provide a cover page, separate from the title of the paper, containing full identifying information (author's name, title of academic department, and institution of affiliation).

In order for a manuscript to be considered for publication in the International Journal of Auditing, the manuscript must not have been published previously, or be simultaneously under consideration for publication elsewhere. All authors must include a covering note, confirming this to be the case. It is important that this covering note also includes full identifying information.

Originality of submitted papers: Please note that the International Journal of Auditing uses a plagiarism detection system. By submitting your manuscript to this journal you accept that your contribution will be screened for plagiarism against previously published works.

Preparation of Manuscript
The manuscript (including notes and references) should be 1½ line spacing in A4 (210 × 297 mm) or Letter (8 × 11 inches) format and should include:

  • Ten Keywords or phrases which can be used for indexing;
  • An Abstract of not more than 150 words summarizing the purpose, methodology and major conclusions;
  • Author mini profile (maximum three sentences for each profile).

Readability is a key criterion for acceptance in the International Journal of Auditing. Mathematics should only be included if it is essential - in which case preferably in Appendix form. Essential Notes should be indicated by superscripts in the text and provided in a single section just before the References at the end of the manuscript. Citations in the text should be given in abbreviated form allowing the reader to readily relate the citation to the full reference at the end of the article. A citation in the text should be embedded in the text in one of these forms:

'Innes (1990) showed that ...'
'It has been shown that ... (Innes, 1990)'
'Until recently ... (Ng & Tai (1994))'

English Language Editing Service: Please ensure your paper is clearly written in standard, scientific English language appropriate to the discipline. Visit our site to learn about the options. (Please note that using the Wiley English Language Editing Service does not guarantee that your paper will be accepted by this journal.)

References
The last section of the manuscript should be the References - in alphabetical order by first word, in this form:

Boritz, J.E. (1992). The use of artificial intelligence in auditing. In Proceedings of the XIV World Congress of Accountants on the Accountant's Role in a Global Economy (Washington, October), New York, The International Federation of Accountants. pp 19E-1 - 19E-48.

Innes, J. (1990), 'External management auditing of companies: a survey of bankers', Accounting, Auditing & Accountability Journal, Vol.3, No. 1, pp. 18-37.

Lee, T.A. (1993), Corporate Audit Theory, (1st edn) London: Chapman & Hall, p. 174.

Ng, P.P.H. & Tai, B.Y.K. (1994), 'An empirical examination of the determinants of audit delay in Hong Kong'. The British Accounting Review, 26, March, pp. 43-59.

It is the responsibility of the authors to obtain and supply with the manuscript written permission to use material from copyrighted sources.

There are several software packages available to help authors manage and format the references and footnotes in their journal article. We recommend the use of a software tool such as EndNote or Reference Manager for reference management and formatting.

EndNote reference styles can be searched for here:
http://www.endnote.com/support/enstyles.asp

Reference Manager reference styles can be searched for here:
http://www.refman.com/support/rmstyles.asp

Hyperlinks
It is the author's responsibility to check any web links included within manuscripts for accuracy and longevity.

Figures and Illustrations
Upload each figure as a separate file in either .tiff or .eps format, with the figure number and the top of the figure indicated. Compound figures (e.g. 1a, b, c) should be uploaded as one figure. Tints are not acceptable. Lettering must be of a reasonable size that would still be clearly legible upon reduction, and consistent within each figure and set of figures. Where a key to symbols is required, please include this in the artwork itself, not in the figure legend. All illustrations must be supplied at the correct resolution: Black-and-white and colour photos - 300 dpi; Graphs, drawings, etc. - 800 dpi preferred or 600 dpi minimum; Combinations of photos and drawings (black-and-white and colour) - 500 dpi; Tables should be part of the main document and should be placed after the references. If the table is created in Excel, the file should be uploaded separately.

Colour Policy
Illustrations should be supplied electronically in either .tiff or .eps format if possible. The cost of printing colour illustrations in the journal will be charged to the author. The cost for colour illustrations is £150 for the first figure and £50 for each figure thereafter. If illustrations are supplied in colour they may be used in the online version of the article at no cost to the author, even if these illustrations were printed in black only in the journal. The PDF will appear on the Wiley Online Library site.

License Agreements
If your paper is accepted, the author identified as the formal corresponding author for the paper will receive an email prompting them to login into Author Services; where via the Wiley Author Licensing Service (WALS) they will be able to complete the license agreement on behalf of all authors on the paper.

For authors signing the copyright transfer agreement
If the OnlineOpen option is not selected the corresponding author will be presented with the copyright transfer agreement (CTA) to sign. The terms and conditions of the CTA can be previewed in the samples associated with the Copyright FAQs below:

CTA Terms and Conditions http://authorservices.wiley.com/bauthor/faqs_copyright.asp

For authors choosing OnlineOpen
If the OnlineOpen option is selected the corresponding author will have a choice of the following Creative Commons License Open Access Agreements (OAA):

Creative Commons Attribution License OAA
Creative Commons Attribution Non-Commercial License OAA
Creative Commons Attribution Non-Commercial -NoDerivs License OAA

To preview the terms and conditions of these open access agreements please visit the Copyright FAQs hosted on Wiley Author Services http://authorservices.wiley.com/bauthor/faqs_copyright.asp and visit http://www.wileyopenaccess.com/details/content/12f25db4c87/Copyright--License.html.

If you select the OnlineOpen option and your research is funded by The Wellcome Trust and members of the Research Councils UK (RCUK) you will be given the opportunity to publish your article under a CC-BY license supporting you in complying with Wellcome Trust and Research Councils UK requirements. For more information on this policy and the Journal’s compliant self-archiving policy please visit: http://www.wiley.com/go/funderstatement.

Proofs
Authors will be given proofs of their article, and are expected to make corrections as quickly as possible. By the time an article has reached the proof stage, changes should be limited to correcting any typesetting errors.

Payments
The International Journal of Auditing does not charge a fee for either submission, or publication in the journal. However, if at the proof stage, the author wishes to make changes to the content of the article (as opposed to simply correcting typesetting errors), the cost of this may be charged to the author. No payments are made to authors.

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