{"id":968,"date":"2020-01-13T10:04:04","date_gmt":"2020-01-13T09:04:04","guid":{"rendered":"https:\/\/eaa-online.org\/arc\/blog\/blog\/international-journal-auditing-special-issue-assurance-beyond-annual-report\/"},"modified":"2020-01-13T10:04:04","modified_gmt":"2020-01-13T09:04:04","slug":"international-journal-auditing-special-issue-assurance-beyond-annual-report","status":"publish","type":"post","link":"https:\/\/eaa-online.org\/arc\/blog\/2020\/01\/13\/international-journal-auditing-special-issue-assurance-beyond-annual-report\/","title":{"rendered":"International Journal of Auditing Special issue \u2013 Assurance Beyond the Annual Report"},"content":{"rendered":"<p><span style=\"font-size:14px;\"><em>The International Journal of Auditing<\/em>&nbsp;(IJAu) is hosting a special issue on &ldquo;<strong>Assurance Beyond the Annual Report<\/strong>&rdquo;<\/span><\/p>\n<p><span style=\"font-size:14px;\"><span style=\"font-family:arial,helvetica,sans-serif;\">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 Interna<em>tional Journal of Auditing<\/em> calls for researchers to examine other assurance services. &lsquo;Other assurance services&rsquo; are interpreted as the systematic and independent verification of information besides the annual report.<\/span><\/span><\/p>\n<p style=\"margin: 0px; font-stretch: normal; font-size: 11px; line-height: normal; font-family: Calibri;\"><span style=\"font-size:14px;\"><span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-stretch: normal; line-height: normal;\">&nbsp;<\/span>A number of areas are highlighted as being of particular interest and importance:&nbsp;<\/span><\/span><\/p>\n<p style=\"margin: 0px 0px 3.4px; font-stretch: normal; font-size: 11px; line-height: normal; font-family: Calibri;\"><span style=\"font-size:14px;\"><span style=\"font-family:arial,helvetica,sans-serif;\">1. The provision of internal audit and reporting on internal control deficiencies, with a particular focus on systems and process assurance, and forensic audits.&nbsp;<\/span><\/span><\/p>\n<p style=\"margin: 0px 0px 3.4px; font-stretch: normal; font-size: 11px; line-height: normal; font-family: Calibri;\"><span style=\"font-size:14px;\"><span style=\"font-family:arial,helvetica,sans-serif;\">2. Cybersecurity and information assurance.&nbsp;<\/span><\/span><\/p>\n<p style=\"margin: 0px 0px 3.4px; font-stretch: normal; font-size: 11px; line-height: normal; font-family: Calibri;\"><span style=\"font-size:14px;\"><span style=\"font-family:arial,helvetica,sans-serif;\">3. Performance auditing, including quality control assurance.&nbsp;<\/span><\/span><\/p>\n<p style=\"margin: 0px 0px 3.4px; font-stretch: normal; font-size: 11px; line-height: normal; font-family: Calibri;\"><span style=\"font-size:14px;\"><span style=\"font-family:arial,helvetica,sans-serif;\">4. Compliance assurance for regulatory or legal requirements, including assurance around supply chain integrity.&nbsp;<\/span><\/span><\/p>\n<p style=\"margin: 0px 0px 3.4px; font-stretch: normal; font-size: 11px; line-height: normal; font-family: Calibri;\"><span style=\"font-size:14px;\"><span style=\"font-family:arial,helvetica,sans-serif;\">5. The assurance of service performance reports by public sector entities or non-financial, reports in the corporate sector.&nbsp;<\/span><\/span><\/p>\n<p style=\"margin: 0px 0px 3.4px; font-stretch: normal; font-size: 11px; line-height: normal; font-family: Calibri;\"><span style=\"font-size:14px;\"><span style=\"font-family:arial,helvetica,sans-serif;\">6. Review engagements, including the effect of differential levels of assurance.&nbsp;<\/span><\/span><\/p>\n<p style=\"margin: 0px; font-stretch: normal; font-size: 11px; line-height: normal; font-family: Calibri;\"><span style=\"font-size:14px;\"><span style=\"font-family:arial,helvetica,sans-serif;\">7. The supply of non-audit services by audit firms other than the annual report auditor.&nbsp;<\/span><\/span><\/p>\n<p><span style=\"font-size:14px;\"><span style=\"font-family:arial,helvetica,sans-serif;\">This call is open to all methodologies. In particular, given the focus on emerging forms of assurance services, the <em>International Journal of Auditing<\/em> will consider research utilising smaller sample sizes and case studies.<\/span><\/span><\/p>\n<p><span style=\"font-size:14px;\"><span style=\"font-family:arial,helvetica,sans-serif;\">For full details please click&nbsp;<a href=\"https:\/\/eaa-online.org\/app\/uploads\/sites\/3\/2020\/01\/https__onlinelibrary.wiley_.com_pb-assets_assets_10991123_IJA-Call-for-Papers-audit-related-services-1558008533290.pdf\" target=\"_blank\" rel=\"noopener\"><strong>here<\/strong><\/a>.<\/span><\/span><\/p>\n<p><span style=\"font-size:14px;\"><span style=\"font-family:arial,helvetica,sans-serif;\">Deadline for Submissions:&nbsp;<strong>29 February 2020<\/strong><\/span><\/span><\/p>\n<p><span style=\"font-size:14px;\"><span style=\"font-family:arial,helvetica,sans-serif;\"><em>Special issue guest editors:<\/em><\/span><\/span><\/p>\n<p><span style=\"font-size:14px;\"><span style=\"font-family:arial,helvetica,sans-serif;\">Professor Michael Bradbury (Massey University)<\/span><\/span><\/p>\n<p><span style=\"font-size:14px;\"><span style=\"font-family:arial,helvetica,sans-serif;\">Dr Gladys Lee (University of Melbourne)<\/span><\/span><\/p>\n<p><span style=\"font-size:14px;\"><span style=\"font-family:arial,helvetica,sans-serif;\">Associate Professor Tom Scott (Auckland University of Technology)<\/span><\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The International Journal of Auditing&nbsp;(IJAu) is hosting a special issue on &ldquo;Assurance Beyond the Annual Report&rdquo; 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 [&hellip;]<\/p>\n","protected":false},"author":61,"featured_media":969,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"ngg_post_thumbnail":0},"categories":[1],"tags":[2,8],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.12 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>International Journal of Auditing Special issue \u2013 Assurance Beyond the Annual Report - 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\/blog\/2020\/01\/13\/international-journal-auditing-special-issue-assurance-beyond-annual-report\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"International Journal of Auditing Special issue \u2013 Assurance Beyond the Annual Report - ARC\" \/>\n<meta property=\"og:description\" content=\"The International Journal of Auditing&nbsp;(IJAu) is hosting a special issue on &ldquo;Assurance Beyond the Annual Report&rdquo; 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. 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