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Current Issues in Auditing

Current Issues in 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.

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Current Issue
Volume 15,
Issue 2
Fall 2021

eISSN: 1936-1270

Teaching Notes
Online Early


Denise Dickins, East Carolina University, College of Business, Department of Accounting, Greenville, NC, USA,

Keith Urtel, University of Notre Dame, Mendoza College of Business, Department of Accountancy, Notre Dame, IN, USA,

Managing Editor

David Twiddy, American Accounting Association,

Online Early Articles
Ting-Chiao Huang, Chen Chen et al.
James Lloyd Bierstaker, Denise Downey et al.
Joseph F. Brazel, Veena L. Brown et al.

Journal Information Packet and Editor's Report

For information about journal activity and data, view the Current Issues in Auditing Journal Information Packet by clicking here.

For previous Journal Information Packets click here.

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

Lisa Milici Gaynor, Dan Sunderland. 2020. Annual Editor Report. Current Issues in Auditing, Vol. 14, No. 2.

Journal Information Packet Citation: American Accounting Association. 2020. Current Issues in Auditing 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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