International Journal of Auditing

Aims & Scope

In addition to communicating the results of original auditing research, the International Journal of Auditing 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 • Public sector/governmental auditing • Internal auditing • 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

View Aims & Scope

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Metrics & Ranking

Impact Factor

Year	Value
2025	1.4
2024	2.10

Journal Rank

Year	Value
2024	10133

Journal Citation Indicator

Year	Value
2024	299

SJR (SCImago Journal Rank)

Year	Value
2024	0.573

Quartile

Year	Value
2024	Q1

h-index

Year	Value
2024	35

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Abstracting & Indexing

Journal is indexed in leading academic databases, ensuring global visibility and accessibility of our peer-reviewed research.

• Scopus
• Google Scholar
• Web of Science

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Subjects & Keywords

Journal’s research areas, covering key disciplines and specialized sub-topics in Business, Management and Accounting and Economics, Econometrics and Finance, designed to support cutting-edge academic discovery.

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Most Cited Articles

The Most Cited Articles section features the journal's most impactful research, based on citation counts. These articles have been referenced frequently by other researchers, indicating their significant contribution to their respective fields.

• Audit Quality, Corporate Governance, and Earnings Management: A Meta‐Analysis

  Citation: 317

  Authors: Jerry W., Mark I.

• Strengthening the Financial Reporting System: Can Audit Committees Deliver?

  Citation: 284

  Authors: Jean, Yves

• Identifying Organizational Drivers of Internal Audit Effectiveness

  Citation: 230

  Authors: Marika, Giovanni

• Audit Committees and Quarterly Earnings Management

  Citation: 224

  Authors: Joon S., Jagan

• Current Developments and Trends in Social and Environmental Auditing, Reporting and Attestation: A Review and Comment

  Citation: 209

  Authors: Rob

• Further Evidence from Meta‐Analysis of Audit Fee Research

  Citation: 188

  Authors: David

• Evidence on the Impact of Internal Control and Corporate Governance on Audit Fees

  Citation: 166

  Authors: David, W. Robert, Helen

• The Audit Society — Second Thoughts

  Citation: 163

  Authors: Michael

• Theory and Experimentation in Studies of Audit Judgments and Decisions: Avoiding Common Research Traps

  Citation: 147

  Authors: Mark E., Ira

• Audit Committee Characteristics and Audit Report Lag

  Citation: 147

  Authors: Nigar, Harjinder, J‐L. W. Mitchell

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