International Journal of Auditing

Cover image for Vol. 19 Issue 2

Edited By: David Hay

Online ISSN: 1099-1123


International Journal of Auditing is a high-quality specialist journal that publishes articles from the broad spectrum of auditing. Its primary aim is to communicate clearly, to an international readership, the results of original auditing research conducted in research institutions and/or in practice.

Aims and Scope

In addition to communicating the results of original auditing research, the International Journal of Auditing also aims to advance knowledge in auditing by publishing critiques, thought leadership papers and literature reviews on specific aspects of auditing. The journal seeks to publish articles that have international appeal either due to the topic transcending national frontiers or due to the clear potential for readers to apply the results or ideas in their local environments.

While articles must be methodologically and theoretically sound, any research orientation is acceptable. This means that papers may have an analytical and statistical, behavioural, economic and financial (including agency), sociological, critical, or historical basis. The editors consider articles for publication which fit into one or more of the following subject categories:
• 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

With its outstanding editorial board, IJA's global perspectives on auditing make it accessible and relevant to practitioners and researchers across the world, while its coverage of the entire spectrum of auditing issues addresses the audit challenges of today and tomorrow.

Abstracting and Indexing Information

  • IBSS: International Bibliography of the Social Sciences (ProQuest)
  • ProQuest Accounting and Tax Database (ProQuest)
  • ProQuest Central (ProQuest)
  • SCOPUS (Elsevier)