Ann Vanstraelen, Maastricht University

Pietro A. Bianchi, Bocconi University

Like Jiang, University of Melbourne

Miguel Minutti-Meza, University of Miami

This special issue expands auditing research beyond public companies to examine the broader market where most audit engagements occur. The issue invites submissions from both client and auditor perspectives, exploring how private firm audits add value, audit regulation design for non-listed entities, and alternative assurance services.

The issue emphasizes understanding auditor characteristics, team dynamics, and individual judgment, particularly among smaller firms. Submissions addressing multifaceted auditor-client relationships in private contexts are welcome, including advisory services in areas like internal controls, tax planning, and sustainability. This broader service provision raises important questions about auditor independence and service coordination.

The editors welcome empirical research using various methodologies, as well as theoretical and conceptual contributions offering novel insights or challenging established assumptions.

Appel publié par International Journal of Auditing. Voir l'appel sur le site de l'éditeur. Fiche de l'appel sur kerostig.

Potential topics

• Audit practices and quality in private companies
• Regulation and audit design for private firms
• Alternative assurance services for non-listed clients
• Auditor characteristics, experience, and judgment in non-public company contexts
• Smaller audit firms and individual auditors
• Audit team dynamics and resource allocation
• Interactions between public and private company audits
• Auditor-client relationships and multifaceted service provision
• Independence and role conflict in audit-advisory service blending
• Sustainability reporting and assurance in private firm contexts

Timeline

• October 31, 2026: Manuscript submission deadline

Matt Ege, Texas A&M University

Tamara Lambert, The University of Manchester

Recent trends in academic research have resulted in longer journal articles and a substantial increase in the length of the academic review process. In 2024, AJPT initiated a Call for shorter papers, resulting in 114 submissions. This is now a second Call for shorter papers that also accommodates (but is not limited to) replications and extensions that generate new insights.

The Call encompasses two general types of high-quality submissions: (1) papers that typically would be standard-length but that intentionally have been shortened to satisfy the requirements of the Call; (2) papers targeting issues that are timely and/or particularly important to the auditing profession that may have a narrower scope and contribution. All research methodologies and auditing topics are welcome.

Submissions should be approximately 20 pages of text (roughly 5,000 words) exclusive of references, appendices, and tables. Submissions should include no more than five or six tables. In most instances, the greatest adjustment relative to a standard-length paper is likely to be in the background and empirical sections. Despite the reduced length, submissions must demonstrate sufficient rigor.

Appel publié par Auditing A Journal of Practice & Theory. Lire l'appel complet sur le site de l'éditeur. Fiche de l'appel sur kerostig.

Potential topics

• Papers that intentionally have been shortened from standard-length submissions
• Replications and extensions that generate new insights
• Timely issues particularly important to the auditing profession with narrower scope
• All research methodologies and auditing topics

Timeline

• August 31, 2027: Submission deadline

Lori Bhaskar, Indiana University

Tamara Lambert, The University of Manchester

There is a growing concern among academics that publication bias negatively affects our understanding of the phenomena studied. In auditing research, there is also concern that scarce experimental participant resources may be consumed inefficiently by continuing to test theories or research questions that have failed to be supported by data because other researchers are unaware of the respective designs and outcomes.

The Call seeks to counteract distorted inferences that might occur as a result of publication bias. Submissions could demonstrate that a potentially important result in the experimental literature is not reliably replicated or document and explore conditions under which tests that are well-supported by theory deliver results that are unexpected or not statistically significant. Publishing these results will inform the research community about the conditions under which these theories have been tested so that future research can take these designs and findings into account.

Appel publié par Auditing A Journal of Practice & Theory. Lire l'appel complet sur le site de l'éditeur. Fiche de l'appel sur kerostig.

Potential topics

• Publication bias and experimental design in auditing research
• Replication of experimental findings and documentation of non-significant results
• Conditions under which theoretically-supported hypotheses yield unexpected or non-statistically significant outcomes
• Methods for ensuring adequate statistical power, construct validity, and internal validity in experiments
• Guidelines for inference and interpretation when results are not statistically significant
• Efficient use of experimental participant resources and research design
• Development of best practices for designing, analyzing, and reporting experiments with non-significant results

Timeline

• August 31, 2027: Deadline for submissions

Matt Ege, Texas A&M University

Kim Westermann, California Polytechnic University

Mike Wilkins, University of Kansas

In recent years, many researchers have begun broadening their methodological expertise and/or collaborating with researchers with different methodological expertise. In response, AJPT is issuing a Call for Mixed Methods Papers. The purpose of the Call is to provide a forum for research that blends and draws inferences from different methodological approaches.

Studies should use at least two different research methods to gain a more comprehensive answer to the research question(s) being investigated than can be achieved by a single method alone. Studies should give relatively equal weighting to a discussion of the research design choices for each method, and analyses from each method should make significant contributions to the paper. Papers that only present descriptive statistics from a survey or descriptive quotes from a few interviews that are then used to motivate archival analyses would not be considered mixed methods papers under this Call.

Studies using method(s) incorporating human participants must obtain Institutional Review Board (IRB) approval.

Appel publié par Auditing A Journal of Practice & Theory. Lire l'appel complet sur le site de l'éditeur. Fiche de l'appel sur kerostig.

Potential topics

• Studies using at least two different research methods (e.g., archival, analytical, experimental, interviews, surveys, other) to gain comprehensive answers to research questions
• Research that blends and draws inferences from different methodological approaches
• Studies giving relatively equal weighting to discussion of research design choices for each method
• Analyses from each method making significant contributions to the paper

Timeline

• September 30, 2026: Deadline for submissions

This special issue invites research examining auditing practices as they occur in real-world contexts within majority world countries. The focus is on understanding auditing beyond theoretical frameworks, emphasizing empirical investigation of how auditing actually operates in practice within developing economies and regions outside the global north.

Appel publié par Critical Perspectives on Accounting. Voir l'appel sur le site de l'éditeur. Fiche de l'appel sur kerostig.

Timeline

• January 31, 2027: Submission deadline

Domenico Campa, International University of Monaco

Mary Vera-Colina, Universidad Nacional de Colombia

Dan-Richard Knudsen, NHH Norwegian School of Economics

Aziza Laguecir, EDHEC Business School

This special issue addresses the under-explored preventive dimensions of accounting fraud and scandals, focusing on how fraudulent conduct might be avoided entirely and what conditions foster organizational integrity. Rather than examining only the aftermath of scandals, the collection seeks to understand the social, institutional, and ethical processes through which fraud is produced, enabled, or resisted within organizations, with particular attention to how professionals, organizational structures, and institutional environments either facilitate or constrain effective prevention.

Appel publié par Accounting Forum. Lire l'appel complet sur le site de l'éditeur. Fiche de l'appel sur kerostig.

Potential topics

• Role of auditors, fraud examiners, and other professionals in detecting or preventing fraud and navigating responsibilities in practice
• Digitalisation through blockchain, AI, and fintech infrastructures and their impact on fraud detection and early internal detection
• Organisational conditions and cultural norms that enable or suppress ethical decision-making in the accounting function
• Ethical and psychological consequences faced by internal whistle-blowers and factors shaping their decisions to speak up or remain silent
• Legal, organisational, and professional safeguards to protect those who disclose financial wrongdoing
• Lessons from failures to prevent scandals, particularly where early warnings were available but ignored
• Institutional settings and regulatory environments that facilitate or constrain fraud prevention and early internal detection
• Role of communities and NGOs in disclosing information to prevent fraud and accounting scandals
• Organisational design and structure as preventative architectures against fraud
• Management accountants as potential whistle-blowers and their unique positioning to detect fraudulent activities

Timeline

• Invalid DateTime: Special Issue expected to be published
• March 1, 2027: Submissions open
• March 31, 2027: Manuscript deadline