AUDITING-A JOURNAL OF PRACTICE & THEORY

Auditing: A Journal of Practice & Theory contributes to improving the practice and theory of auditing and encompasses internal and external auditing as well as other attestation activities (phenomena). Papers report results of original research that embody improvements in auditing theory or auditing methodology, discussion and analysis of current issues that bear on prospects for developments in auditing practice and in auditing research, and practices and developments in auditing in different countries. It prints quarterly in February, May, August, and November and is an A* journal indexed in Scopus and SSCI.