{"id":2290,"date":"2021-04-30T11:52:52","date_gmt":"2021-04-30T09:52:52","guid":{"rendered":"https:\/\/eaa-online.org\/arc\/events\/ija-call-papers-auditing-and-assurance-small-entities"},"modified":"2021-04-30T11:52:52","modified_gmt":"2021-04-30T09:52:52","slug":"ija-call-papers-auditing-and-assurance-small-entities","status":"publish","type":"event","link":"https:\/\/eaa-online.org\/arc\/events\/ija-call-papers-auditing-and-assurance-small-entities","title":{"rendered":"IJA &#8211; Call for papers &#8211; Auditing and Assurance for Small Entities"},"content":{"rendered":"<p>A&nbsp;high&nbsp;proportion&nbsp;of&nbsp;the&nbsp;audits&nbsp;and&nbsp;assurance&nbsp;engagements&nbsp;conducted&nbsp;in&nbsp;the&nbsp;world&nbsp;are&nbsp;on&nbsp;smaller&nbsp; entities,&nbsp;and&nbsp;yet&nbsp;most&nbsp;research&nbsp;concentrates&nbsp;on&nbsp;larger&nbsp;entities.&nbsp;Auditing&nbsp;and&nbsp;assurance&nbsp;for&nbsp;smaller&nbsp; entities&nbsp;often&nbsp;has&nbsp;features&nbsp;that&nbsp;make&nbsp;it&nbsp;useful&nbsp;in&nbsp;resolving&nbsp;research&nbsp;questions,&nbsp;such&nbsp;as&nbsp;reduced&nbsp;levels&nbsp; of&nbsp;regulation&nbsp;or&nbsp;a&nbsp;wide&nbsp;variety&nbsp;of&nbsp;assurance&nbsp;providers.&nbsp;The&nbsp;IAASB&nbsp;is&nbsp;currently&nbsp;developing&nbsp;a&nbsp;set&nbsp;of&nbsp; standards&nbsp;for&nbsp;the&nbsp;audit&nbsp;of&nbsp;less&nbsp;complex&nbsp;entities,&nbsp;and&nbsp;that&nbsp;is&nbsp;one&nbsp;area&nbsp;among&nbsp;many&nbsp;that&nbsp;we&nbsp;are&nbsp; interested&nbsp;in&nbsp;considering&nbsp;as&nbsp;suitable&nbsp;for&nbsp;the&nbsp;special&nbsp;issue.&nbsp;&nbsp;In&nbsp;order&nbsp;to&nbsp;encourage&nbsp;the&nbsp;publication&nbsp;of&nbsp; research&nbsp;on&nbsp;these&nbsp;important&nbsp;but&nbsp;often&nbsp;overlooked&nbsp;areas&nbsp;&nbsp;of&nbsp;assurance,&nbsp;we&nbsp;call&nbsp;for&nbsp;researchers&nbsp;to&nbsp; submit&nbsp;research&nbsp;papers&nbsp;on&nbsp;auditing&nbsp;and&nbsp;assurance&nbsp;for&nbsp;smaller&nbsp;entities.<\/p>\n<p>We&nbsp; highlight&nbsp; a&nbsp; number&nbsp; of&nbsp; areas&nbsp; of&nbsp; particular&nbsp; interest&nbsp; and&nbsp; importance,&nbsp; although&nbsp; this&nbsp; list&nbsp; is&nbsp; not&nbsp; prescriptive:&nbsp;&nbsp;&nbsp;<\/p>\n<ol>\n<li>\n\t\tNon\u2010mandatory&nbsp;(voluntary)&nbsp;audits&nbsp;&ndash;&nbsp;why&nbsp;they&nbsp;are&nbsp;demanded&nbsp;and&nbsp;their&nbsp;value.&nbsp;<\/li>\n<li>\n\t\tAudits&nbsp;of&nbsp;smaller&nbsp;business&nbsp;entities&nbsp;&ndash;&nbsp;for&nbsp;whom&nbsp;are&nbsp;they&nbsp;prepared&nbsp;and&nbsp;particular&nbsp;challenges.&nbsp;&nbsp;<\/li>\n<li>\n\t\tAlternative&nbsp;forms&nbsp;of&nbsp;assurance&nbsp;for&nbsp;smaller&nbsp;entities&nbsp;&ndash;&nbsp;including&nbsp;types,&nbsp;and&nbsp;impact.&nbsp; &nbsp;<\/li>\n<li>\n\t\tCharities&nbsp; &ndash;&nbsp; scope&nbsp; of&nbsp; regulatory&nbsp; audits\/alternative&nbsp; assurance&nbsp; and&nbsp; demands&nbsp; for&nbsp; voluntary&nbsp; assurance.&nbsp;<\/li>\n<li>\n\t\tVoluntary&nbsp; organizations&nbsp;&ndash;&nbsp;NGOs,&nbsp;membership&nbsp; societies&nbsp;etc&nbsp;&ndash;&nbsp;who&nbsp;demands&nbsp;assurance&nbsp;and&nbsp; why.&nbsp;<\/li>\n<li>\n\t\tUnregulated&nbsp;audits&nbsp;&ndash;&nbsp;audits&nbsp;where&nbsp; there&nbsp;are&nbsp;no&nbsp; requirements&nbsp; for&nbsp;auditing&nbsp; standards&nbsp; to&nbsp;be&nbsp; followed.&nbsp;&nbsp;<\/li>\n<li>\n\t\tAuditing&nbsp;standards&nbsp;for&nbsp;less&nbsp;complex&nbsp;entities&nbsp;&ndash;&nbsp;content,&nbsp;benefits&nbsp;and&nbsp;challenges.&nbsp;<\/li>\n<\/ol>\n<p>This&nbsp;call&nbsp;is&nbsp;open&nbsp;to&nbsp;all&nbsp;methodologies.&nbsp;In&nbsp;addition&nbsp;to&nbsp;quantitative&nbsp;research,&nbsp;we&nbsp;will&nbsp;consider&nbsp;research&nbsp; utilising&nbsp;smaller&nbsp;sample&nbsp;sizes&nbsp;and&nbsp;case&nbsp;studies&nbsp;and&nbsp;research&nbsp;providing&nbsp;descriptive&nbsp;statistics&nbsp;on&nbsp;an&nbsp; under\u2010researched&nbsp;setting.&nbsp;&nbsp;<\/p>\n<p><strong>Special&nbsp;Issue&nbsp;Guest&nbsp;Editors&nbsp;&nbsp;<\/strong><\/p>\n<ul>\n<li>\n\t\tAdjunct&nbsp; Professor&nbsp; Carolyn&nbsp; Cordery&nbsp; (Victoria&nbsp; University&nbsp; of&nbsp; Wellington)&nbsp;&nbsp; carolyn.cordery@vuw.ac.nz<\/li>\n<li>\n\t\tAssociate&nbsp;Professor&nbsp;Lasse&nbsp;Niemi&nbsp;(Aalto&nbsp;University)&nbsp;lasse.niemi@aalto.fi&nbsp;<\/li>\n<li>\n\t\tProfessor&nbsp;David&nbsp;Hay&nbsp;(University&nbsp;of&nbsp;Auckland)&nbsp;d.hay@auckland.ac.nz<\/li>\n<\/ul>\n<p><strong>Submission&nbsp;guidelines<\/strong><\/p>\n<p>Papers&nbsp; must&nbsp; be&nbsp; submitted&nbsp; by&nbsp; 29&nbsp; February&nbsp; 2022.&nbsp; Papers&nbsp; will&nbsp; undergo&nbsp; a&nbsp; review&nbsp; process&nbsp; and&nbsp; are&nbsp; expected&nbsp;to&nbsp;be&nbsp;published&nbsp;in&nbsp;2022.&nbsp;<\/p>\n<p>To&nbsp;submit&nbsp;your&nbsp;paper,&nbsp;please&nbsp;follow&nbsp;the&nbsp;IJA&nbsp;Author&nbsp;Guidelines&nbsp;at&nbsp; https:\/\/onlinelibrary.wiley.com\/page\/journal\/10991123\/homepage\/forauthors.html&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A&nbsp;high&nbsp;proportion&nbsp;of&nbsp;the&nbsp;audits&nbsp;and&nbsp;assurance&nbsp;engagements&nbsp;conducted&nbsp;in&nbsp;the&nbsp;world&nbsp;are&nbsp;on&nbsp;smaller&nbsp; entities,&nbsp;and&nbsp;yet&nbsp;most&nbsp;research&nbsp;concentrates&nbsp;on&nbsp;larger&nbsp;entities.&nbsp;Auditing&nbsp;and&nbsp;assurance&nbsp;for&nbsp;smaller&nbsp; entities&nbsp;often&nbsp;has&nbsp;features&nbsp;that&nbsp;make&nbsp;it&nbsp;useful&nbsp;in&nbsp;resolving&nbsp;research&nbsp;questions,&nbsp;such&nbsp;as&nbsp;reduced&nbsp;levels&nbsp; of&nbsp;regulation&nbsp;or&nbsp;a&nbsp;wide&nbsp;variety&nbsp;of&nbsp;assurance&nbsp;providers.&nbsp;The&nbsp;IAASB&nbsp;is&nbsp;currently&nbsp;developing&nbsp;a&nbsp;set&nbsp;of&nbsp; standards&nbsp;for&nbsp;the&nbsp;audit&nbsp;of&nbsp;less&nbsp;complex&nbsp;entities,&nbsp;and&nbsp;that&nbsp;is&nbsp;one&nbsp;area&nbsp;among&nbsp;many&nbsp;that&nbsp;we&nbsp;are&nbsp; interested&nbsp;in&nbsp;considering&nbsp;as&nbsp;suitable&nbsp;for&nbsp;the&nbsp;special&nbsp;issue.&nbsp;&nbsp;In&nbsp;order&nbsp;to&nbsp;encourage&nbsp;the&nbsp;publication&nbsp;of&nbsp; research&nbsp;on&nbsp;these&nbsp;important&nbsp;but&nbsp;often&nbsp;overlooked&nbsp;areas&nbsp;&nbsp;of&nbsp;assurance,&nbsp;we&nbsp;call&nbsp;for&nbsp;researchers&nbsp;to&nbsp; submit&nbsp;research&nbsp;papers&nbsp;on&nbsp;auditing&nbsp;and&nbsp;assurance&nbsp;for&nbsp;smaller&nbsp;entities. We&nbsp; highlight&nbsp; a&nbsp; number&nbsp; of&nbsp; areas&nbsp; of&nbsp; particular&nbsp; interest&nbsp; and&nbsp; importance,&nbsp; although&nbsp; this&nbsp; list&nbsp; is&nbsp; not&nbsp; prescriptive:&nbsp;&nbsp;&nbsp; Non\u2010mandatory&nbsp;(voluntary)&nbsp;audits&nbsp;&ndash;&nbsp;why&nbsp;they&nbsp;are&nbsp;demanded&nbsp;and&nbsp;their&nbsp;value.&nbsp; Audits&nbsp;of&nbsp;smaller&nbsp;business&nbsp;entities&nbsp;&ndash;&nbsp;for&nbsp;whom&nbsp;are&nbsp;they&nbsp;prepared&nbsp;and&nbsp;particular&nbsp;challenges.&nbsp;&nbsp; Alternative&nbsp;forms&nbsp;of&nbsp;assurance&nbsp;for&nbsp;smaller&nbsp;entities&nbsp;&ndash;&nbsp;including&nbsp;types,&nbsp;and&nbsp;impact.&nbsp; &nbsp; Charities&nbsp; &ndash;&nbsp; scope&nbsp; of&nbsp; regulatory&nbsp; audits\/alternative&nbsp; assurance&nbsp; and&nbsp; demands&nbsp; for&nbsp; voluntary&nbsp; assurance.&nbsp; Voluntary&nbsp; organizations&nbsp;&ndash;&nbsp;NGOs,&nbsp;membership&nbsp; societies&nbsp;etc&nbsp;&ndash;&nbsp;who&nbsp;demands&nbsp;assurance&nbsp;and&nbsp; why.&nbsp; Unregulated&nbsp;audits&nbsp;&ndash;&nbsp;audits&nbsp;where&nbsp; there&nbsp;are&nbsp;no&nbsp; requirements&nbsp; for&nbsp;auditing&nbsp; standards&nbsp; to&nbsp;be&nbsp; followed.&nbsp;&nbsp; Auditing&nbsp;standards&nbsp;for&nbsp;less&nbsp;complex&nbsp;entities&nbsp;&ndash;&nbsp;content,&nbsp;benefits&nbsp;and&nbsp;challenges.&nbsp; This&nbsp;call&nbsp;is&nbsp;open&nbsp;to&nbsp;all&nbsp;methodologies.&nbsp;In&nbsp;addition&nbsp;to&nbsp;quantitative&nbsp;research,&nbsp;we&nbsp;will&nbsp;consider&nbsp;research&nbsp; utilising&nbsp;smaller&nbsp;sample&nbsp;sizes&nbsp;and&nbsp;case&nbsp;studies&nbsp;and&nbsp;research&nbsp;providing&nbsp;descriptive&nbsp;statistics&nbsp;on&nbsp;an&nbsp; [&hellip;]<\/p>\n","protected":false},"author":59,"featured_media":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"ngg_post_thumbnail":0},"event_category":[41],"event_tag":[44],"event_target_group":[60,58,59],"class_list":["post-2290","event","type-event","status-publish","hentry","event_category-special-issue-call-for-papers","event_tag-auditing","event_target_group-accounting-researchers","event_target_group-doctoral-student","event_target_group-early-career-researcher"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>IJA - Call for papers - Auditing and Assurance for Small Entities - ARC<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/eaa-online.org\/arc\/events\/ija-call-papers-auditing-and-assurance-small-entities\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IJA - Call for papers - Auditing and Assurance for Small Entities - ARC\" \/>\n<meta property=\"og:description\" content=\"A&nbsp;high&nbsp;proportion&nbsp;of&nbsp;the&nbsp;audits&nbsp;and&nbsp;assurance&nbsp;engagements&nbsp;conducted&nbsp;in&nbsp;the&nbsp;world&nbsp;are&nbsp;on&nbsp;smaller&nbsp; entities,&nbsp;and&nbsp;yet&nbsp;most&nbsp;research&nbsp;concentrates&nbsp;on&nbsp;larger&nbsp;entities.&nbsp;Auditing&nbsp;and&nbsp;assurance&nbsp;for&nbsp;smaller&nbsp; entities&nbsp;often&nbsp;has&nbsp;features&nbsp;that&nbsp;make&nbsp;it&nbsp;useful&nbsp;in&nbsp;resolving&nbsp;research&nbsp;questions,&nbsp;such&nbsp;as&nbsp;reduced&nbsp;levels&nbsp; of&nbsp;regulation&nbsp;or&nbsp;a&nbsp;wide&nbsp;variety&nbsp;of&nbsp;assurance&nbsp;providers.&nbsp;The&nbsp;IAASB&nbsp;is&nbsp;currently&nbsp;developing&nbsp;a&nbsp;set&nbsp;of&nbsp; standards&nbsp;for&nbsp;the&nbsp;audit&nbsp;of&nbsp;less&nbsp;complex&nbsp;entities,&nbsp;and&nbsp;that&nbsp;is&nbsp;one&nbsp;area&nbsp;among&nbsp;many&nbsp;that&nbsp;we&nbsp;are&nbsp; interested&nbsp;in&nbsp;considering&nbsp;as&nbsp;suitable&nbsp;for&nbsp;the&nbsp;special&nbsp;issue.&nbsp;&nbsp;In&nbsp;order&nbsp;to&nbsp;encourage&nbsp;the&nbsp;publication&nbsp;of&nbsp; research&nbsp;on&nbsp;these&nbsp;important&nbsp;but&nbsp;often&nbsp;overlooked&nbsp;areas&nbsp;&nbsp;of&nbsp;assurance,&nbsp;we&nbsp;call&nbsp;for&nbsp;researchers&nbsp;to&nbsp; submit&nbsp;research&nbsp;papers&nbsp;on&nbsp;auditing&nbsp;and&nbsp;assurance&nbsp;for&nbsp;smaller&nbsp;entities. We&nbsp; highlight&nbsp; a&nbsp; number&nbsp; of&nbsp; areas&nbsp; of&nbsp; particular&nbsp; interest&nbsp; and&nbsp; importance,&nbsp; although&nbsp; this&nbsp; list&nbsp; is&nbsp; not&nbsp; prescriptive:&nbsp;&nbsp;&nbsp; Non\u2010mandatory&nbsp;(voluntary)&nbsp;audits&nbsp;&ndash;&nbsp;why&nbsp;they&nbsp;are&nbsp;demanded&nbsp;and&nbsp;their&nbsp;value.&nbsp; Audits&nbsp;of&nbsp;smaller&nbsp;business&nbsp;entities&nbsp;&ndash;&nbsp;for&nbsp;whom&nbsp;are&nbsp;they&nbsp;prepared&nbsp;and&nbsp;particular&nbsp;challenges.&nbsp;&nbsp; Alternative&nbsp;forms&nbsp;of&nbsp;assurance&nbsp;for&nbsp;smaller&nbsp;entities&nbsp;&ndash;&nbsp;including&nbsp;types,&nbsp;and&nbsp;impact.&nbsp; &nbsp; Charities&nbsp; &ndash;&nbsp; scope&nbsp; of&nbsp; regulatory&nbsp; audits\/alternative&nbsp; assurance&nbsp; and&nbsp; demands&nbsp; for&nbsp; voluntary&nbsp; assurance.&nbsp; Voluntary&nbsp; organizations&nbsp;&ndash;&nbsp;NGOs,&nbsp;membership&nbsp; societies&nbsp;etc&nbsp;&ndash;&nbsp;who&nbsp;demands&nbsp;assurance&nbsp;and&nbsp; why.&nbsp; Unregulated&nbsp;audits&nbsp;&ndash;&nbsp;audits&nbsp;where&nbsp; there&nbsp;are&nbsp;no&nbsp; requirements&nbsp; for&nbsp;auditing&nbsp; standards&nbsp; to&nbsp;be&nbsp; followed.&nbsp;&nbsp; Auditing&nbsp;standards&nbsp;for&nbsp;less&nbsp;complex&nbsp;entities&nbsp;&ndash;&nbsp;content,&nbsp;benefits&nbsp;and&nbsp;challenges.&nbsp; This&nbsp;call&nbsp;is&nbsp;open&nbsp;to&nbsp;all&nbsp;methodologies.&nbsp;In&nbsp;addition&nbsp;to&nbsp;quantitative&nbsp;research,&nbsp;we&nbsp;will&nbsp;consider&nbsp;research&nbsp; utilising&nbsp;smaller&nbsp;sample&nbsp;sizes&nbsp;and&nbsp;case&nbsp;studies&nbsp;and&nbsp;research&nbsp;providing&nbsp;descriptive&nbsp;statistics&nbsp;on&nbsp;an&nbsp; [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/eaa-online.org\/arc\/events\/ija-call-papers-auditing-and-assurance-small-entities\/\" \/>\n<meta property=\"og:site_name\" content=\"ARC\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/eaa-online.org\\\/arc\\\/events\\\/ija-call-papers-auditing-and-assurance-small-entities\\\/\",\"url\":\"https:\\\/\\\/eaa-online.org\\\/arc\\\/events\\\/ija-call-papers-auditing-and-assurance-small-entities\\\/\",\"name\":\"IJA - Call for papers - Auditing and Assurance for Small Entities - ARC\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/eaa-online.org\\\/arc\\\/#website\"},\"datePublished\":\"2021-04-30T09:52:52+00:00\",\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/eaa-online.org\\\/arc\\\/events\\\/ija-call-papers-auditing-and-assurance-small-entities\\\/\"]}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/eaa-online.org\\\/arc\\\/#website\",\"url\":\"https:\\\/\\\/eaa-online.org\\\/arc\\\/\",\"name\":\"ARC\",\"description\":\"Advanced Resources Center\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/eaa-online.org\\\/arc\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"IJA - Call for papers - Auditing and Assurance for Small Entities - ARC","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/eaa-online.org\/arc\/events\/ija-call-papers-auditing-and-assurance-small-entities\/","og_locale":"en_US","og_type":"article","og_title":"IJA - Call for papers - Auditing and Assurance for Small Entities - ARC","og_description":"A&nbsp;high&nbsp;proportion&nbsp;of&nbsp;the&nbsp;audits&nbsp;and&nbsp;assurance&nbsp;engagements&nbsp;conducted&nbsp;in&nbsp;the&nbsp;world&nbsp;are&nbsp;on&nbsp;smaller&nbsp; entities,&nbsp;and&nbsp;yet&nbsp;most&nbsp;research&nbsp;concentrates&nbsp;on&nbsp;larger&nbsp;entities.&nbsp;Auditing&nbsp;and&nbsp;assurance&nbsp;for&nbsp;smaller&nbsp; entities&nbsp;often&nbsp;has&nbsp;features&nbsp;that&nbsp;make&nbsp;it&nbsp;useful&nbsp;in&nbsp;resolving&nbsp;research&nbsp;questions,&nbsp;such&nbsp;as&nbsp;reduced&nbsp;levels&nbsp; of&nbsp;regulation&nbsp;or&nbsp;a&nbsp;wide&nbsp;variety&nbsp;of&nbsp;assurance&nbsp;providers.&nbsp;The&nbsp;IAASB&nbsp;is&nbsp;currently&nbsp;developing&nbsp;a&nbsp;set&nbsp;of&nbsp; standards&nbsp;for&nbsp;the&nbsp;audit&nbsp;of&nbsp;less&nbsp;complex&nbsp;entities,&nbsp;and&nbsp;that&nbsp;is&nbsp;one&nbsp;area&nbsp;among&nbsp;many&nbsp;that&nbsp;we&nbsp;are&nbsp; interested&nbsp;in&nbsp;considering&nbsp;as&nbsp;suitable&nbsp;for&nbsp;the&nbsp;special&nbsp;issue.&nbsp;&nbsp;In&nbsp;order&nbsp;to&nbsp;encourage&nbsp;the&nbsp;publication&nbsp;of&nbsp; research&nbsp;on&nbsp;these&nbsp;important&nbsp;but&nbsp;often&nbsp;overlooked&nbsp;areas&nbsp;&nbsp;of&nbsp;assurance,&nbsp;we&nbsp;call&nbsp;for&nbsp;researchers&nbsp;to&nbsp; submit&nbsp;research&nbsp;papers&nbsp;on&nbsp;auditing&nbsp;and&nbsp;assurance&nbsp;for&nbsp;smaller&nbsp;entities. We&nbsp; highlight&nbsp; a&nbsp; number&nbsp; of&nbsp; areas&nbsp; of&nbsp; particular&nbsp; interest&nbsp; and&nbsp; importance,&nbsp; although&nbsp; this&nbsp; list&nbsp; is&nbsp; not&nbsp; prescriptive:&nbsp;&nbsp;&nbsp; Non\u2010mandatory&nbsp;(voluntary)&nbsp;audits&nbsp;&ndash;&nbsp;why&nbsp;they&nbsp;are&nbsp;demanded&nbsp;and&nbsp;their&nbsp;value.&nbsp; Audits&nbsp;of&nbsp;smaller&nbsp;business&nbsp;entities&nbsp;&ndash;&nbsp;for&nbsp;whom&nbsp;are&nbsp;they&nbsp;prepared&nbsp;and&nbsp;particular&nbsp;challenges.&nbsp;&nbsp; Alternative&nbsp;forms&nbsp;of&nbsp;assurance&nbsp;for&nbsp;smaller&nbsp;entities&nbsp;&ndash;&nbsp;including&nbsp;types,&nbsp;and&nbsp;impact.&nbsp; &nbsp; Charities&nbsp; &ndash;&nbsp; scope&nbsp; of&nbsp; regulatory&nbsp; audits\/alternative&nbsp; assurance&nbsp; and&nbsp; demands&nbsp; for&nbsp; voluntary&nbsp; assurance.&nbsp; Voluntary&nbsp; organizations&nbsp;&ndash;&nbsp;NGOs,&nbsp;membership&nbsp; societies&nbsp;etc&nbsp;&ndash;&nbsp;who&nbsp;demands&nbsp;assurance&nbsp;and&nbsp; why.&nbsp; Unregulated&nbsp;audits&nbsp;&ndash;&nbsp;audits&nbsp;where&nbsp; there&nbsp;are&nbsp;no&nbsp; requirements&nbsp; for&nbsp;auditing&nbsp; standards&nbsp; to&nbsp;be&nbsp; followed.&nbsp;&nbsp; Auditing&nbsp;standards&nbsp;for&nbsp;less&nbsp;complex&nbsp;entities&nbsp;&ndash;&nbsp;content,&nbsp;benefits&nbsp;and&nbsp;challenges.&nbsp; This&nbsp;call&nbsp;is&nbsp;open&nbsp;to&nbsp;all&nbsp;methodologies.&nbsp;In&nbsp;addition&nbsp;to&nbsp;quantitative&nbsp;research,&nbsp;we&nbsp;will&nbsp;consider&nbsp;research&nbsp; utilising&nbsp;smaller&nbsp;sample&nbsp;sizes&nbsp;and&nbsp;case&nbsp;studies&nbsp;and&nbsp;research&nbsp;providing&nbsp;descriptive&nbsp;statistics&nbsp;on&nbsp;an&nbsp; [&hellip;]","og_url":"https:\/\/eaa-online.org\/arc\/events\/ija-call-papers-auditing-and-assurance-small-entities\/","og_site_name":"ARC","twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/eaa-online.org\/arc\/events\/ija-call-papers-auditing-and-assurance-small-entities\/","url":"https:\/\/eaa-online.org\/arc\/events\/ija-call-papers-auditing-and-assurance-small-entities\/","name":"IJA - Call for papers - Auditing and Assurance for Small Entities - ARC","isPartOf":{"@id":"https:\/\/eaa-online.org\/arc\/#website"},"datePublished":"2021-04-30T09:52:52+00:00","inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/eaa-online.org\/arc\/events\/ija-call-papers-auditing-and-assurance-small-entities\/"]}]},{"@type":"WebSite","@id":"https:\/\/eaa-online.org\/arc\/#website","url":"https:\/\/eaa-online.org\/arc\/","name":"ARC","description":"Advanced Resources Center","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/eaa-online.org\/arc\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"}]}},"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/eaa-online.org\/arc\/wp-json\/wp\/v2\/event\/2290","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/eaa-online.org\/arc\/wp-json\/wp\/v2\/event"}],"about":[{"href":"https:\/\/eaa-online.org\/arc\/wp-json\/wp\/v2\/types\/event"}],"author":[{"embeddable":true,"href":"https:\/\/eaa-online.org\/arc\/wp-json\/wp\/v2\/users\/59"}],"replies":[{"embeddable":true,"href":"https:\/\/eaa-online.org\/arc\/wp-json\/wp\/v2\/comments?post=2290"}],"wp:attachment":[{"href":"https:\/\/eaa-online.org\/arc\/wp-json\/wp\/v2\/media?parent=2290"}],"wp:term":[{"taxonomy":"event_category","embeddable":true,"href":"https:\/\/eaa-online.org\/arc\/wp-json\/wp\/v2\/event_category?post=2290"},{"taxonomy":"event_tag","embeddable":true,"href":"https:\/\/eaa-online.org\/arc\/wp-json\/wp\/v2\/event_tag?post=2290"},{"taxonomy":"event_target_group","embeddable":true,"href":"https:\/\/eaa-online.org\/arc\/wp-json\/wp\/v2\/event_target_group?post=2290"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}