Forthcoming and Online First Articles

International Journal of Auditing Technology

International Journal of Auditing Technology (IJAudiT)

Forthcoming articles have been peer-reviewed and accepted for publication but are pending final changes, are not yet published and may not appear here in their final order of publication until they are assigned to issues. Therefore, the content conforms to our standards but the presentation (e.g. typesetting and proof-reading) is not necessarily up to the Inderscience standard. Additionally, titles, authors, abstracts and keywords may change before publication. Articles will not be published until the final proofs are validated by their authors.

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International Journal of Auditing Technology (5 papers in press)

Regular Issues

  • Assurance and Consultancy Internal Audit Roles in Information Technology Risk Management   Order a copy of this article
    by Reda Elazab, Ismail Gomaa 
    Abstract: The study explores the extent of internal audit involvement in Information Technology (IT) risk management. Hence, the paper proposes new assurance and consultancy internal audit roles in IT risk management. By data collected from 75 internal auditors through an exploratory study in Egypt, a framework of internal auditing roles in IT risk management is identified. The collected assurance and consultancy internal audit roles in IT risk management might help different parties such as management, audit committee, IT professionals to be more adaptable in assessing and monitoring IT risks. This study's contributions have important implications for exploring the extension of the internal audit profession in IT risk management. The paper is also one of the first to deal with the assurance and consultancy internal audit roles in IT risk management.
    Keywords: Assurance and Consultancy Roles; Internal Audit; Information Technology; Risk management.

  • The Benefits of Adopting International Financial Reporting Standards: Auditors perception   Order a copy of this article
    by Malik Elhaj, Majed Soliman 
    Abstract: The aim of this study is to examine auditors perceptions on the implementation of the International Financial Reporting Standards (IFRS). Selected experimental studies that focus on the IFRS adoption are analyzed toward identifying a point reference that may cut across previous research and informing the development of the current research. Survey questionnaire is used with an open-ended question to supplement the quantitative component of the study. For the quantitative component, the Statistical Package for Social Sciences (SPSS) has been utilized and a qualitative data analysis software package (NVivo) is used to analyze qualitative data collected from the open-ended question. The findings indicate that auditors support the adoption of IFRS. In addition, participants perceived IFRS adoption to have increased financial reporting transparency, quality and comparability. Moreover, the auditors highlight the importance of training for both auditors and accountants on the implementation of IFRS to ensure effective integration of the accounting standards.
    Keywords: Auditor; Benefits; Comparability; IFRS; Investment; Transparency.

  • Benford Test Based on Logarithmic Property   Order a copy of this article
    by Javad Kazemitabar, Jalil Kazemitabar 
    Abstract: Despite common belief, most datasets do not conform perfectly to Benford\'s law; they fail famous Benford tests in the literature, or as Nigrini puts it, these tests are too powerful for checking the conformity. We propose a new approach on measuring the deviation of datasets from Benford distribution to determine possible abnormality. We show that the conventional digit frequency tests do not fully absorb the \"significant digit\" property mainly when the number of samples is too small or too large. We then propose our method using the logarithmic basis of Benford\'s law which states the mantissa of the logarithm of all practical numbers should be uniformly distributed. We then test several goodness-of-fit techniques that compare the sample data\'s mantissa distribution with that of the uniform distribution between zero and one. Our experiment show that Kolmogrov-Smirnov test for uniformity works best for small, medium size and even large records.
    Keywords: Benford\'s law; mantissa; logarithmic test.
    DOI: 10.1504/IJAUDIT.2022.10047587
  • The similarities of judicial reorganization process of SMEs in financial distress: Cross-cultural analysis of France and Morocco during covid-19   Order a copy of this article
    by Samia Sabounji, Joshua Onome Imoniana 
    Abstract: This study examined the similarities of judicial reorganization of SMEs in France and Morocco. It is a qualitative study drawing on the interpretivist and constructivist perspectives toeing discourse analysis. 13 SMEs constitute the data corpus based on interviews, recorded, and later transcribed. Also, archival documents relating to the regulation of French and Moroccan laws were explored. Thematic coding was performed to reorganize and present the analysis. The study concludes for several similarities between the commercial codes of these two countries. Notwithstanding, the study observed several imperfections in the process of reorganization. Findings also show that the Covid-19 pandemic crisis had accelerated the difficulties of SMEs that were having hindrances to structural pedigree. Finally, this study shows an implication in the literatures as it throws more light into theories and practice thus serving as a support for the policymakers, practitioners, and academia in view of decision making.
    Keywords: Judicial reorganization; SMEs; Cross-cultural; France; Morocco; Covid-19.

  • Riding the wave of digitalization in accounting and auditing   Order a copy of this article
    by Mustafa ÜÇ, Aurelio Tommasetti, Gennaro Maione, Keli Kasharaj 
    Abstract: Digitalisation is causing an upheaval of the traditional logic that characterises not only the way of thinking, and relational dynamics of several professions but also their work activities. Accounting and auditing are no exception, with them becoming increasingly oriented towards digital-based approaches. However, to date, accounting and auditing literature on the subject is an aggregate of fragmented and inorganic research. The study has a twofold objective: to obtain a greater understanding of the main evolutionary stages of the digitalisation processes, while also shedding light on the current condition of digitalisation in accounting and auditing by testing a linear regression model to verify the aptitude of some factors identified in current literature
    Keywords: digitalisation; accounting; auditing; linear regression model; case study.
    DOI: 10.1504/IJAUDIT.2023.10053907