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Auditing: A Journal of Practice & Theory

The purpose of Auditing: A Journal of Practice & Theory is to contribute to improving the practice and theory of auditing. The term “auditing” is to be interpreted broadly and encompasses internal and external auditing as well as other attestation activities (phenomena). An essential objective is to promote communication between research and practice, which will influence present and future developments in auditing education as well as auditing research and practice.

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Current Issue
Volume 41,
Issue 3
August 2022

ISSN: 0278-0380
eISSN: 1558-7991

Online Early

Senior Editor

JAYANTHI KRISHNAN, Temple University, Fox School of Business, Dept. of Accounting, Philadelphia, PA, U.S.A.,

Managing Editor

David Twiddy, American Accounting Association,

Journal Information Packet and Editor's Report

For more information about journal activity and data, view the Auditing: A Journal of Practice & Theory Journal Information Packet by clicking here.

For previous Journal Information Packets click here.

To read the latest Editor Report, click the DOI link below:

Christopher P. Agoglia. 2020. Annual Editor Report. Auditing: A Journal of Practice & Theory, Vol. 39, No. 4.

Journal Information Packet Citation: American Accounting Association. 2020. Auditing: A Journal of Practice & Theory Journal Information Packet. Copyright 2020, American Accounting Association.

Features and Information

About Crossref

Crossref Similarity Check is a multi-publisher initiative to screen published and submitted content for originality. The American Accounting Association uses the iThenticate software to detect instances of overlapping and similar text in submitted manuscripts. View American Accounting Association's plagiarism policy here. To find out more about Crossref Similarity Check visit

About Altmetric

Altmetric is a data science company that tracks where published research is mentioned online, and provides tools and services to institutions, publishers, researchers, funders and other organisations to monitor this activity, commonly referred to as altmetrics. For more information about Altmetric visit

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About the American Accounting Association

The American Accounting Association is the largest community of accountants in academia. Founded in 1916, we have a rich history built on leading-edge research and publications. The diversity of our membership creates a fertile environment for collaboration and innovation. Collectively, we shape the future of accounting through teaching, research, and a powerful network, ensuring our position as thought leaders in accounting.

All full-text papers are provided in PDF format. All PDF papers are searchable using the "Find" utility in Adobe Acrobat Reader. All full-text papers provide links to references.

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