The Auditors Report

Auditing: A Journal of Practice and Theory
Special Calls

Calls for Papers: Research Forum on Conservatism in Auditing
The purpose of this Forum is to encourage research on the topic of conservatism in auditing. Submissions are invited that focus on "conservatism" versus "accuracy" as well as the causes and effects of this potential bias. Submitted papers may address a variety of research questions related to this topic and may use any method that appropriately addresses these questions. Some illustrative examples of potential research questions are listed below, although other related topics will be considered:

  • Will audit quality improve or decline with financial reporting standards that focus on accurate rather than conservative reporting?
  • Should the audit report change such that it indicates how conservative, versus aggressive, the registrant’s reporting is?
  • How will auditors’ incentives change under financial reporting standards that focus on accurate rather than conservative reporting?
  • Does a conservative bias benefit some financial statement users over others?

Submissions to this Research Forum will be handled by Rick Hatfield (University of Alabama) and Kathryn Kadous (Emory University). Initial submissions should be received by September 1, 2012 and will be subject to the normal review process of Auditing: A Journal of Practice & Theory.

Call for Papers: Research Forum on Research on Environmental Assurance and Auditing
The purpose of this Forum is to encourage research on environmental assurance and auditing issues. The unifying theme of the Forum is the focus on the environment and we are open to multiple research methods which address relevant topics. Specifically, we would like to encourage multi-disciplinary research related to reporting on GhG (greenhouse gas) metrics, experimental work that is aimed at improving the quality of decision-making for these engagements and ethnographic research on these types of engagements that gives insight into the effect of these assurance services on potential stakeholders. We would like to also encourage archival work that examines the factors that enhance the likelihood and effectiveness of these types of engagements. Note: papers that simply examine CSR or the Carbon Disclosure project on a country-specific basis will be of less interest to this Forum. Some illustrative research questions that would be appropriate for the Forum include:

  • Does assurance influence the quality and reliability of CSR/Environmental disclosures?
  • Does assurance related to CSR provide substantive value to stakeholders?
  • What is the nature of auditor specialization related to "green" auditing?
  • How do financial analysts and investors view assurance related to CSR? Does such assurance influence their investment judgments?
  • What is the nature of a "green" audit?
  • How does the engagement team form a "green" audit opinion?

Submissions to this Research Forum will be handled by Jeff Cohen (Boston College) and Roger Simnett (University of New South Wales). Initial submissions should be received by November 1, 2012 and will be subject to the normal review process of Auditing: A Journal of Practice & Theory.

Call for Papers: Research Forum on Qualitative Studies in Auditing
The purpose of this Forum is to encourage research that delves into the black box of auditing and to develop a richer understanding of the audit process and the nature of auditor work in either the public or private sector. We encourage submission of qualitative analyses grounded in a variety of established approaches. More specifically, we invite studies of auditing in concrete organizational settings which draw on established empirical and theoretical research traditions, such as anthropology, ethnography and organizational sociology. Such studies will be an important complement to existing experimental and archival work on auditing. Potential examples of the type of research questions we would like to consider include:

  • Auditor-client interactions as key accounting sign-off issues are debated.
  • Audit tender process and firm/auditor behavior.
  • The nature of the dynamic relationship between audit committees and auditors, both internal and external.
  • The nature of standard-setting and its impact on auditor processes and behavior.

Submissions to this Research Forum will be handled by Yves Gendron (Université Laval) and Michael Power (London School of Economics and Political Science). Initial submissions should be received by October 1, 2012 and will be subject to the normal review process of Auditing: A Journal of Practice & Theory.

Calls for Papers: Research Forum on Audit Market Structure, Competition and Audit Quality
The purpose of this Forum is to encourage research on audit market structure, competition and audit quality. Audit firm concentration and audit market structure remain a focus of regulators in a number of key jurisdictions around the world. Predicated on concerns of systemic risk caused by the potential for another audit firm failure to disrupt world markets, there have been open calls for measures such as creating pure audit firms, rotation of audit firms and appointing joint auditors to encourage more participants in the market for large corporate audits. We are seeking cutting edge papers that shed new insights on these issues, and will speak to the debates about the structure and competition within world audit markets.

Potential examples of the type of research questions we would like to consider include:

  • How do auditors compete?
  • Is there a link between competition among auditors and audit quality?
  • Did audit market consolidation from the Big 8 to Big 4 affect audit quality?
  • Does auditor rotation affect audit market structure?
  • Other issues raised in the "Green Paper" of the European Union.

Submissions to this Research Forum will be handled by Marleen Willekens (Katholieke Universiteit Leuven) and Don Stokes (Monash University). Initial submissions should be received by June 1, 2012 and will be subject to the normal review process of Auditing: A Journal of Practice & Theory.

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