Editorial Policy

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).Papers reporting results of original research that embody improvements in auditing theory or auditing methodology are the central focus of this journal.Discussion and analysis of current issues that bear on prospects for developments in auditing practice and in auditing research will also constitute an important part of the journal's contents.This will include surveys that are designed to summarize and evaluate developments in related fields that have an important bearing on auditing.An essential objective of AJPT 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.Papers that focus on questions related to audit education should be submitted to Issues in Accounting Education, the designated AAA outlet for work related to audit education.