Clement Chiahemba Ajekwe (2022) Application of Professional Judgement in International Financial Reporting Standards, European Journal of Accounting, Auditing and Finance Research, Vol.10, No. Author Information: List full names and affiliation of all authors, including Emails and phone numbers of corresponding author. International Auditing Perspectives Series, IAAE, ICAEW. The journal welcomes well-written and academically rigorous manuscripts, including theoretical and empirical papers examining a wide range of technology-based processes, analyses and applications relevant to the auditing profession. Issue 6 2022. As an international lender of last resort, the International . The journal encourages submissions from the research community where emphasis will be placed on the novelty and the practical significance of the . May 2013, issue 2. Miami, FL 33199. Review (e-ISSN: 2525-3654) OPEN ACCESS PUBLICATIONS LLC. . Intern. Good Governance And Its Impact On Economic Development: A Systematic Literature Review. Its primary aim is to . Good governance is a polymorphous concept that stems from economic and political science. Publisher: Wiley Publication date: 2021-02-01 ISBN: 1090-6738. Critical Literature Synthesis of Social and Environmental Performance and Disclosure Relationship: A Review of Empitical Studies. 483 days International journal of auditing. Accounting, Auditing & Accountability Journal publishes leading-edge research concerning the interaction between accounting/auditing and their socio-economic, institutional and political environments.Through innovation in research design and issue analysis, we encourage critical investigation of policy and practice alternatives and of the impact of accounting on organisations, communities and . The International Journal of Computer Auditing is the journal of the International Computer Auditing Education Association. 43-60, March 2009. A variety of academic journals publish accounting and auditing research.. Publishing in leading accounting journals affects many aspects of an accounting researcher's career, including reputation, salary, and promotion. Edition/Format: Journal, magazine: Periodical : EnglishView all editions and formats: Rating: (not yet rated) 0 with reviews - Be the first. Special Issue: Enhancing the Effectiveness of the 21st Century Board of Directors: Part II. (305) 348-3275. 8th St, MANGO 336. The paper demonstrates how equilibrium audit fees depend on both the informational value of the audit and the option value of the . International Journal of Auditing. Risk assessment and internal controls: continuing challenges for auditors. When does audit committee busyness influence earnings management in the UK? Politecnico di Milano - Dipartimento di Ingegneria Gestionale. Auditing: A Journal of Practice & Theory contributes to improving the practice and theory of auditing and encompasses internal and external auditing as well as other attestation activities (phenomena). 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. IJAudiT provides a unique international forum focusing exclusively on the rapidly evolving area of auditing technology. Standards designed to enhance auditor's reports for investors and other users of financial statements, as well as changes to other International Standards on Auditing to address the auditor's responsibilities in relation to going concern, financial . AS2101: Audit Planning. Issue 4 2022. Bus. I'm serving as a Guest Editor for . This journal of the International Organization of Supreme Audit Institutions (INTOSAI) includes articles regarding: (1) issues concerning auditing in the new century as discussed at the 17th Commonwealth Auditors-General Conference held in Sun City, South Africa in October 1999; (2) efforts to encourage public health services, public works, and . These include audit fees, going concern assessment, auditor human capital, audit procedures and audit personnel salaries.,As many believe . A short summary of this paper. JIAAT articles deal with most areas of international accounting, including auditing, financial accounting, taxation, social and environmental accounting, and management accounting. 1. nternational Journal of Auditing and Accounting Studies (IJAAS) is double blind reviewed international journal that publishes research, intensive . International Journal of Government Auditing posted images on LinkedIn. International Journal of Govemment Auditing - October 1995. efforts and maximize cooperation between countries andinter- Also speaking at the opening session were Dr. Kamal El-national organizations to ensure that public funds are properly Ganzoury, Deputy Prime Minister and Minister of Planning, Founded in 1992, the Journal of International Accounting, Auditing and Taxation (JIAAT) publishes research that advances our understanding of international ac Also, IJAAT offers valuable insights into developments in accounting and related fields, such as . International Journal of Accounting and Auditing (ISSN:2694-1295, DOI:10.28933/IJAA) is a journal publishing manuscripts in Accounting and Auditing. The purpose of Auditing: A Journal of Practice & Theory is to contribute to improving the practice and theory of auditing. International Journal of Government Auditing 1995: Volume 22, Issue Index.Digitized from IA1631416-07.Previous issue:. Manuscript Title: The title should be a brief phrase. Auditing and Assurance for Small Entities. Washington, D.C.20548 United States of America +1 202 5124707 +1 202 5124021 intosaijournal@gao.gov www.intosaijournal.org. 2020. Academic field: FINANCE AND ACCOUNTING; INDUSTRIAL RELATIONS. Journal of Profess. Tall-Verifika, U. et al. international journal of auditing. (2018). IJAudiT provides a unique international forum focusing exclusively on the rapidly evolving area of auditing technology. International Journal of Government Auditing | 1,456 followers on LinkedIn. Certificate issued on: October 4, 2022. This edition of our newsletter is full of articles about the broad variety of work #SAIs are doing around the Pacific region (and some important projects we have planned), but it leads with a bittersweet piece looking back at Tiofilusi Tiueti's time with us: https://lnkd.in/gPUetQXx. The Journal of Radiology . Waresul Karim, AKM . Keywords: Financial Reporting, IFRS Conceptual Framework for Financial Reporting, Professional judgements, domains of professional judgement . At the end of 2021, the journal will publish a theme issue entitled "New Teaching Methods and . Once a paper has been accepted for publication in TIJA, the author is assumed to . 1146 days International journal of auditing. This is to certify that. is being indexed by Journament. See all articles by Marika Arena Marika Arena. 2023 Illinois International Accounting Symposium. Latest issue. The analysis is based on the responses of 78 Italian Chief Audit Executives who took part in a survey in 2014. International Journal of Auditing and Accounting Studies 1 (1), 55-99. Indexing stared on: August 27, 2019. Full PDF Package Download Full PDF Package. This work is licensed under a Detection and Big Data Analytics - Implications on Auditors' Use of Fraud Brainstorming Session." Managerial Auditing Journal 34(3):324-37. Issues (pdf download) 2022. (2002). Research published in the International Journal of Accounting, Auditing and Performance Evaluation looks at the world of fraud in the online realm and shows that it remains a multidimensional and complex world of crime driven, commonly, by greed, sometimes by necessity, but also by a failure of morality that exploits its victims heartlessly . As the official publication of the International Organization of Supreme Audit Institutions (INTOSAI), the Journal supports cooperation, collaboration and knowledge sharing among Supreme Audit Institutions (SAI) and the broader accountability community. Views 367. International Journal of Accounting, Auditing and Taxation ISSN 2143-5572 is a peer-reviewed open access journal that provides an indispensable platform for the publication of high quality papers on accounting, auditing and taxation. Florida International University. International Journal of Biochemistry. Issue 3 2022 Accountability and Performance Challenges in Hybrid organisations. International Journal of Auditing and Accounting Studies. International Journal of Accounting, Auditing and Taxation ISSN 2756-3634 is a peer-reviewed open access journal that provides a platform for the publication of high quality papers in all aspects of accounting, auditing and taxation. Issue 1 2022 Accounting, management, finance, and accountability in times of crisis: A COVID-19 perspective. Most research concentrates on larger entities, despite smaller entities often having special features that can be useful in resolving research questions (such as reduced levels of regulation or a wide variety of assurance providers). Academic journals are peer-reviewed periodicals that publish research papers. The International Journal of Accounting. Michael S.H. This paper examines some of the consequences of these changes by developing a model of the audit market relating auditors' liability to auditing standards. INTERNATIONAL JOURNAL OF ACCOUNTING, AUDITING AND PERFORMANCE EVALUATION related ISSN: 1740-8016 Country: United Kingdom. 1, pp. International Journal of Auditing and Accounting Studies (IJAAS) is Double-blind peer-review international journal that publishes research, intensive articles, and scientific manuscripts focusing on all aspects of Auditing and Accounting topics. 2020 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements. This Paper. The International Journal of Government Auditing is published quarterly in Arabic, English, French, German and Spanish. Florence Watshipi. 2010-004. Chaudhry Ghafran, Noel O'Sullivan, Sofia Yasmin Open Access June 2022 In order to encourage research on these important but often . The term "auditing" is to be interpreted broadly and encompasses internal and external auditing as well as other attestation activities (phenomena). Scope. August 2013, issue 3. Download Download PDF. Quality control system criticism raised by the Public Company Accounting Oversight Board in nonUS jurisdictions and earnings quality of noncrosslisted clients. The impact of emotional intelligence on auditor judgment. There has been an enormous increase in auditing and accounting standards and in litigation against auditors. AHR Kouhy. 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. KDB Rajapakse. Volume 10 February - November 2013. Norman Mohd-Saleh and Kamran Ahmed. plus-circle Add Review. An essential objective is to promote communication between research . (6) Ethical auditing is a process which measures the internal and external consistency of an organisation's values base. The Journal of International Accounting Research publishes articles that increase our understanding of the development and use of international accounting and reporting practices or attempt to improve extant practices. IJA is a high quality specialist journal that publishes articles from the broad spectrum of auditing. International Journal of Auditing is an academic journal. L. Murphy Smith and Bruce Runyan. The Impact of Financial Crisis on Value Relevance of Published Financial Reports of Listed Australia Real Estate Companies. The results indicate two factors that are positively and significantly . 7, pp.17-30. Politecnico di Milano - Dipartimento di Ingegneria Gestionale. EJAAFR welcomes research papers in Accounting Theory, Management Accounting, Financial Accounting, Accounting Ethics, Accounting Information Systems, Accounting Methods, Finance: Financial Economics . Publisher: Washington, DC : International Organization of Supreme Audit Institutions. Supporting knowledge sharing among SAIs and the broader accountability community | The Journal, the official publication of INTOSAI, supports knowledge sharing among SAIs and the accountability community. International Journal of Auditing is a high-quality specialist journal that publishes articles from the broad spectrum of auditing. Shih. Contact AAA Address: 9009 Town Center Parkway Lakewood Ranch, FL 34202 Phone: (941) 921-7747 Fax: (941) 923-4093 Email: info@aaahq.org ICAEW (2015). Volume 53, Issue 4. ISSN not entered. Giovanni Azzone. International Journal of Auditing A British scholarly auditing journal. About the Journal. College of Business. Established in 1997 and edited by * Andrew Chambers, the journal is currently published in three issues a year by Blackwell Publishing. comment. Journal of International Accounting, is a significant relationship between size of Internal Audit Auditing and Taxation, 23(2), 74-86. department and organizational performance'', the P-value [6] Alzeban, A., & Sawan, N. (2015).The impact of audit between size of management support for internal audit and committee characteristics on the . Authors should submit their papers to the Editor-in-Chief via Online Submission. Over the lifetime, 525 publication(s) have been published receiving 15746 citation(s). The journal seeks to publish articles that have international appeal either due . sim_international-journal-of-government-auditing_1990-10_17_4 Pub_type Scholarly Journals Scanner SCAN01.cebu.archive.org Scanningcenter cebu Sim_pubid 11907 Software_version nextStar 4.5.0.20626 Source IA1631416-07 microfilm . Papers report results of original research that embody improvements in auditing theory or auditing methodology, discussion and analysis of . 2019. Empirical studies suggest that publishing in leading accounting journals tends to be more . The Journal, which International Journal of Management Science and Business Administration 4, . Greetings and Happy New Year to the INTOSAI community from the International Journal of Government Auditing. 2. CURRENT EDITION. Evidence on the role of the financial crisis and company size. The publication protocol for Journal of International Accounting, Auditing and Taxation is to publish novel innovative contributions that have been appropriately reviewed by competent academic peers. Submission of a paper implies that it has not been published, and is not being considered for publication in another journal. International accounting is broadly interpreted to include the reporting of international economic transactions; the study of . The International Journal of Accounting, Finance, Auditing, Management and Economics (IJAFAME) was founded in 2020 by independent editor, actually professor of Management and Economics at Ibn Tofail University of Kenitra- Morocco and former head of internal audit at the National Center for Scientific and Technical Research. This paper aims to discuss the theoretical impact of COVID-19 social distancing outbreak on audit quality.,This paper uses a desk study method to explore the possible impact of COVID-19 crisis on five key considerations for audit quality during the pandemic. PCAOB Publications. The journal aims to provide a multidisciplinary platform for the advancement of knowledge in the areas of computer auditing. December 2018. 608-632. The impact score (IS), also denoted as Journal impact score (JIS), of an academic journal is a . Issue 2 2022. European Journal of Accounting, Auditing and Finance Research is an international peer-reviewed journal published by the European Centre for Research, Training and Development (ECRTD), UK. (2010). 2. 13, No. Supports open access. Reviews . Issue Number. PCAOB Release No. The impact score (IS) 2021 of International Journal of Auditing is 2.88, which is computed in 2022 as per its definition.International Journal of Auditing IS is increased by a factor of 1.14 and approximate percentage change is 65.52% when compared to preceding year 2020, which shows a rising trend. 11200 S.W. International Journal of Auditing, Vol. 589-607. Issue 5 2022. Journal of International Accounting Research. Please submit at info [at] scimatic.org. If there are no interests to declare then please state this: 'Declarations of interest: none'. 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