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International Journal of Auditing

Edited by:
Jenny Stewart


IJA is a high quality specialist journal that publishes articles from the broad spectrum of auditing. Its primary aim is to communicate clearly, to an international readership, the results of original auditing research conducted in research institutions and/or in practice. Papers reporting the results of research conducted jointly by academics and practitioners are particularly welcome. The journal seeks to publish articles that have international appeal either due to the research topic transcending national frontiers or due to the clear potential for readers to apply the results, perhaps with adaptation, in their local environments.

While articles must be methodologically sound, any research orientation is acceptable - for instance, papers may have an analytical and statistical, behavioural, economic and financial (including agency), sociological, critical, or historical basis. The editors consider articles for publication which fit into one or more of the following subject categories:

  • Financial statement audits
  • Public sector/governmental auditing
  • Internal auditing
  • Audit education and methods of teaching auditing (including case studies)
  • Audit aspects of corporate governance, including audit committees
  • Audit quality
  • Environmental and social audits
  • Audit related ethical issues
  • Audit regulation
  • State:Profession relationships
  • Auditing history
  • New and emerging audit issues

TopNews and Announcements

Why submit your article to IJA?

  • Over 2,700 institutions with access to current content;
  • International readership; over 30,000 articles downloaded every year with strong online usage in the US, Australasia and Asia as well as the UK and Europe;
  • Genuinely international authorship;
  • International editorial team, with editors based in Europe, the US, Asia and Australia;
  • State of the art online submission site, simple and quick to use: http://mc.manuscriptcentral.com/ijau (for more information on Manuscript Central, please see below);
  • Articles accepted for publication can be accessed on a regular basis online in advance of their appearance in a print issue via the Journal's Early View facility (for more information on Early View, please see below);
  • Acceptance to Early View publication approx. only 2 months; Acceptance to print publication approx. only 6 months.

ScholarOne Manuscripts (formerly known as Manuscript Central)
The International Journal of Auditing has now adopted ScholarOne Manuscripts, the electronic editorial office run by ScholarOne. The new system brings with it a whole host of benefits including:

  • Quick and easy submission
  • Administration centralised and reduced
  • Significant decrease in peer review times

All submissions to the journal must now be made via the online electronic editorial office. Full instructions and a help facility are available at the IJA Manuscript Central™ site.

Early View
We are pleased to announce that The International Journal of Auditing is now part of the Wiley Interscience Early View service. Articles accepted for publication can be accessed on a regular basis online in advance of their appearance in a print issue. These articles are fully peer reviewed, edited and complete - they only lack page numbers and volume/issue details - and are considered fully published from the date they first appear online. This date is shown with the article in the online table of contents. The articles are available as full text HTML or PDF and can be cited as references by using their Digital Object Identifier (DOI) numbers. For more information on DOIs, please see http://www.doi.org/faq.html

To view all the articles currently available via Early View, please click here. On print publication, the article will be removed from the Early View area and will appear instead in the relevant online issue, complete with page numbers and volume/issue details. No other changes will be made.

The implementation of Early View for The International Journal of Auditing represents our commitment to make manuscripts available for viewing by the academic community as quickly as possible, thereby reducing time to publication considerably without sacrificing quality or completeness.

TopHighlights

The following articles may be viewed online for FREE, simply click on the article titles below:

A Continuous Relation between Audit Firm Size and Audit Opinions: Evidence from China
C. Li, F.M. Song and S.M.L. Wong

Determinants of Auditor Choice: Evidence from a Small Client Market
W.R. Knechel, L. Niemi and S. Sundgren

Are Industry Specialists More Efficient and Effective in Performing Analytical Procedures: A Multi-stage Analysis
W. Green

The Relationship between Internal Audit and Senior Management: A Qualitative Analysis of Expectations and Perceptions
G. Sarens and I. De Beelde

Influence of Banks on Company Auditor Choice: The Case of Japan
C.K.M. Pong and T. Kita

The Effects of Internal Audit Report Disclosure on Investor Confidence and Investment Decisions
Travis P. Holt and Todd DeZoort