International Journal of Auditing
John Wiley and Sons Ltd · United Kingdom · Est. 1997
Aims & Scope✦ Inferred from recent articles
The International Journal of Auditing focuses on research related to audit quality, audit pricing, and the impact of audit practices on financial reporting. Articles examine the role of critical audit matters (CAMs) and key audit matters (KAMs) in auditor-client relationships and financial statement credibility. The journal also explores the influence of internal audit functions, audit committee skepticism, and technological advancements on the auditing profession. Additionally, it investigates the implications of audit thresholds, regulatory disclosure requirements, and sustainability assurance on audit outcomes.
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