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Auditing, International Auditing and the International Journal of Auditing: Editorial

Auditing, International Auditing and the International Journal of Auditing: Editorial 2014 is a very good time to be a research journal that is international and that is about auditing. Auditing has been increasingly interesting and important since the beginning of the twenty‐first century. Research by accounting academics has become more and more necessary and more and more influential. Many current auditing issues that require research have strong international components. The International Journal of Auditing is well positioned to be a source for relevant research. It is a privilege for me to take over the position of Editor‐in‐Chief with effect from the beginning of 2014. The International Journal of Auditing commenced publication in 1997. Auditing over the 17 years since then has been through some very interesting times. There have been scandals, including those before Enron and WorldCom, and a continuing series of other shocks. Auditing scandals have been followed by increasing regulation, and the lifetime of the journal has seen the end of self‐regulation by national professional bodies, the spread of International Standards on Auditing (ISAs) and increasing globalisation in many other ways. Scandals, new regulations, and globalisation provide many opportunities for auditing research. Many current auditing issues are international issues. Corporations and investment markets operate on a worldwide basis, so that auditing is much more useful when it is comparable around the world. Nevertheless, there are still many national differences. While reporting on internal control appears to be well accepted now in the US and is spreading, for example to Japan and China, there is little discussion of it being adopted in other jurisdictions. The imposition of international regulation of auditing is another issue. The European Union is much more integrated within the boundaries of its own member states, and other countries (e.g., New Zealand and Australia) are integrating their markets for auditing services. But most regulation of auditing still consists of one national government body imposing its own regulations on the fundamentally international process of auditing. The difficult issues that arise are illustrated by the long‐running deadlock between the US and China over access by the Public Company Accounting Oversight Board to the work papers of China‐based audit firms (e.g., Wall Street Journal, ). Such issues are likely to occur more frequently and be more difficult to resolve as more countries beyond the US and Europe become major economic powers. These and many other issues are opportunities for research in auditing. The founders of the journal set out that the principles of the journal would be to publish top‐quality research; to be inclusive of all auditing research topics and methodologies; and to be international. These principles have led to the journal publishing a wide range of worthwhile research, with leading researchers publishing articles in the journal right from its early days helped by an outstanding international editorial advisory board. It has increased its international standing steadily over the years. The International Journal of Auditing was recently upgraded to an ‘A’ journal by the Australian Business Deans Council (ABDC). The Panel making this decision wrote: International Journal of Auditing – The Panel viewed this as a truly international journal, with editors around the world, a strong editorial board, and very strong support from signatories (ABDC, ). This is a very high ranking. The ABDC list is widely referred to in other countries as well as in Australia. In addition to this milestone, full‐text downloads of articles in the journal continue to increase (49,739 in 2012, compared to 46,674 in 2011 and not much more than 20,000 in 2006). The accessibility of the journal through university libraries is also increasing strongly. The number of libraries accessing IJA via EBSCO has also increased to 758 in 2012, compared to 562 in 2011 and 511 in 2010. IJA is also now appearing on Scopus, and the ranking of the journal is steadily improving as more citations are added and a more complete picture of our level of citations is shown. I would like to give credit for the high standing of IJA to the previous editorial team, most recently headed by Jenny Stewart and including Ilias Basioudis and Anne Loft, who continue as editors. I would also like to welcome Gerrit Sarens as editor. We will maintain the same membership for our strong editorial advisory board for the present. In future, we intend to maintain the IJA's principles of high quality; of being diverse and open to new ideas; and of welcoming international auditing research. I hope that we can continue to be an outlet for top quality research by academics and others, and that our impact and our recognition as a high‐quality journal in our field continues to increase. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png International Journal of Auditing Wiley

Auditing, International Auditing and the International Journal of Auditing: Editorial

Hay, David
International Journal of Auditing , Volume 18 (1) – Jan 1, 2014
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Publisher
Wiley
Copyright
Copyright © 2014 John Wiley & Sons Ltd
ISSN
1090-6738
eISSN
1099-1123
DOI
10.1111/ijau.12020
Publisher site
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Abstract

2014 is a very good time to be a research journal that is international and that is about auditing. Auditing has been increasingly interesting and important since the beginning of the twenty‐first century. Research by accounting academics has become more and more necessary and more and more influential. Many current auditing issues that require research have strong international components. The International Journal of Auditing is well positioned to be a source for relevant research. It is a privilege for me to take over the position of Editor‐in‐Chief with effect from the beginning of 2014. The International Journal of Auditing commenced publication in 1997. Auditing over the 17 years since then has been through some very interesting times. There have been scandals, including those before Enron and WorldCom, and a continuing series of other shocks. Auditing scandals have been followed by increasing regulation, and the lifetime of the journal has seen the end of self‐regulation by national professional bodies, the spread of International Standards on Auditing (ISAs) and increasing globalisation in many other ways. Scandals, new regulations, and globalisation provide many opportunities for auditing research. Many current auditing issues are international issues. Corporations and investment markets operate on a worldwide basis, so that auditing is much more useful when it is comparable around the world. Nevertheless, there are still many national differences. While reporting on internal control appears to be well accepted now in the US and is spreading, for example to Japan and China, there is little discussion of it being adopted in other jurisdictions. The imposition of international regulation of auditing is another issue. The European Union is much more integrated within the boundaries of its own member states, and other countries (e.g., New Zealand and Australia) are integrating their markets for auditing services. But most regulation of auditing still consists of one national government body imposing its own regulations on the fundamentally international process of auditing. The difficult issues that arise are illustrated by the long‐running deadlock between the US and China over access by the Public Company Accounting Oversight Board to the work papers of China‐based audit firms (e.g., Wall Street Journal, ). Such issues are likely to occur more frequently and be more difficult to resolve as more countries beyond the US and Europe become major economic powers. These and many other issues are opportunities for research in auditing. The founders of the journal set out that the principles of the journal would be to publish top‐quality research; to be inclusive of all auditing research topics and methodologies; and to be international. These principles have led to the journal publishing a wide range of worthwhile research, with leading researchers publishing articles in the journal right from its early days helped by an outstanding international editorial advisory board. It has increased its international standing steadily over the years. The International Journal of Auditing was recently upgraded to an ‘A’ journal by the Australian Business Deans Council (ABDC). The Panel making this decision wrote: International Journal of Auditing – The Panel viewed this as a truly international journal, with editors around the world, a strong editorial board, and very strong support from signatories (ABDC, ). This is a very high ranking. The ABDC list is widely referred to in other countries as well as in Australia. In addition to this milestone, full‐text downloads of articles in the journal continue to increase (49,739 in 2012, compared to 46,674 in 2011 and not much more than 20,000 in 2006). The accessibility of the journal through university libraries is also increasing strongly. The number of libraries accessing IJA via EBSCO has also increased to 758 in 2012, compared to 562 in 2011 and 511 in 2010. IJA is also now appearing on Scopus, and the ranking of the journal is steadily improving as more citations are added and a more complete picture of our level of citations is shown. I would like to give credit for the high standing of IJA to the previous editorial team, most recently headed by Jenny Stewart and including Ilias Basioudis and Anne Loft, who continue as editors. I would also like to welcome Gerrit Sarens as editor. We will maintain the same membership for our strong editorial advisory board for the present. In future, we intend to maintain the IJA's principles of high quality; of being diverse and open to new ideas; and of welcoming international auditing research. I hope that we can continue to be an outlet for top quality research by academics and others, and that our impact and our recognition as a high‐quality journal in our field continues to increase.

Journal

International Journal of Auditing – Wiley

Published: Jan 1, 2014

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