The International Journal of Auditing (IJAu) is hosting a special issue on “Assurance Beyond the Annual Report”
The provision of other assurance services is a rapidly expanding and dynamic market, yet existing assurance research predominantly focuses on the audit of annual financial reports. However, to encourage research on these emerging areas of assurance, the International Journal of Auditing calls for researchers to examine other assurance services. ‘Other assurance services’ are interpreted as the systematic and independent verification of information besides the annual report.
A number of areas are highlighted as being of particular interest and importance:
1. The provision of internal audit and reporting on internal control deficiencies, with a particular focus on systems and process assurance, and forensic audits.
2. Cybersecurity and information assurance.
3. Performance auditing, including quality control assurance.
4. Compliance assurance for regulatory or legal requirements, including assurance around supply chain integrity.
5. The assurance of service performance reports by public sector entities or non-financial, reports in the corporate sector.
6. Review engagements, including the effect of differential levels of assurance.
7. The supply of non-audit services by audit firms other than the annual report auditor.
This call is open to all methodologies. In particular, given the focus on emerging forms of assurance services, the International Journal of Auditing will consider research utilising smaller sample sizes and case studies.
For full details please click here.
Deadline for Submissions: 29 February 2020
Special issue guest editors:
Professor Michael Bradbury (Massey University)
Dr Gladys Lee (University of Melbourne)
Associate Professor Tom Scott (Auckland University of Technology)