Indonesia Auditing Research Journal

In addition to communicating the results of original auditing research, the Indonesia Auditing Research Journal also aims to advance knowledge in auditing by publishing critiques, thought leadership papers and literature reviews on specific aspects of auditing. The journal seeks to publish articles that have international appeal either due to the topic transcending national frontiers or due to the clear potential for readers to apply the results or ideas in their local environments.

While articles must be methodologically and theoretically sound, any research orientation is acceptable. This means that 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
Management Science
Economics Management
Public sector/governmental auditing
Internal auditing
Applied Research / Community Service in the field of Information Systems, Financial Information Systems, (SMEs)
IT Auditing
IT Governance
IT Plan
IT Innovation
IT Risk
Accounting education;
Accounting and information systems;
Auditing;
Behavioral issues in accounting;
Capital markets;
Corporate governance;
Earnings management;
Financial accounting and reporting;
International accounting;
Management accounting;
Social and environmental accounting;
Islamic accounting.
Audit education and methods of teaching auditing (including case studies)
Audit aspects of corporate governance, including audit committees
Audit quality
Audit fees and related issues
Environmental, social and sustainability audits
Audit related ethical issues
Audit regulation
Independence issues
Legal liability and other legal issues
Auditing history
New and emerging audit and assurance issues
With its outstanding editorial board, Indonesia Auditing Research Journal global perspectives on auditing make it accessible and relevant to practitioners and researchers across the world, while its coverage of the entire spectrum of auditing issues addresses the audit challenges of today and tomorrow.