Editorial Policy

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Auditing is published by the Auditing Section of the American Accounting Association. To promote timely, widespread dissemination of ideas to the academic and practice communities, the journal is published online and is free to all interested parties. Current Issues in Auditing is devoted to advancing the dialogue between academics and practitioners on current issues facing the auditing practice community (e.g., new opportunities and challenges, emerging areas, global developments, effects of new regulations or pronouncements, and effects of technological or market developments on audit processes). We define ''auditing practice'' broadly to include practice-related issues in external auditing, internal auditing, government auditing, IT auditing, assurance services, and related fields. The journal seeks short, well-written papers from academics, practitioners, and regulators addressing timely issues facing the auditing practice community. Papers should be a maximum of 2,500 words of text and should not include complex statistics or models. Authors should strive to produce papers that are broadly understandable by the practice community and contain a substantive, relevant message for those interested in auditing practice. Submissions may include short, practice-oriented cases for classroom use. Practitioners are strongly encouraged to submit papers, as are author teams that include both academics and practitioners. Submitted papers will be double-blind reviewed by two qualified reviewers under the direction of a co-editor. The journal's editorial board includes members from the academic, practice, and regulatory communities. The primary criteria for acceptance of a submitted paper by Current Issues in Auditing are (1) addressing an auditing practice issue that would be of interest to practitioners and academics, (2) a new and substantive message, and (3) effective, concise writing. In addition to unsolicited papers that will be double-blind reviewed, the co-editors also may invite commissioned papers from thought leaders in the academic, practice, and regulatory communities. The coeditors or editorial board members will editorially review commissioned papers.