Artikel-Details (Art.-Nr. 8811133)

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.