In collaboration with the (US) Center for Audit Quality, the International Journal of Disclosure and Governance will publish a special issue on The State and Future of Auditing. This publication, planned for late 2010, is the journal’s third special issue and will build on the success of the first two, devoted to Governance in India and XBRL.

This call for papers is an invitation to leading audit practitioners and academic researchers for articles that address such topics as:
•     Lessons from the financial crisis
•     Auditors’ evolving relationships with audit committees and their impact on corporate governance
•     How regulators are changing the practice and profession of auditing
•     Auditors’ biggest professional headaches/challenges
•     Why auditing matters (even more)
•     Auditing in the network economy
•     Fraud deterrence and detection—are auditors closing the expectation gap?
•     How information and communications technology is changing what auditors do and how they do it
•     The convergence of IFRS and ISA with national standards, and why it matters
•     The politicization of standards-setting (or “standards-setting ain’t what it used to be”)
•     Providing audit assurance on XBRL financial statements
•     What audit firm CEOs care about
•     Redefining the relationship between internal and external auditors

Submission Guidelines: Interested authors should submit manuscripts to special issue co-editor Trevor Stewart at trstew@andromeda.rutgers.edu. Please note that the topics listed above are guidelines only, intended to spark ideas for papers that might be of interest to the journal’s readers. The submission deadline for the special issue is May 1, 2010, though early submissions are highly encouraged to enable a timely review. All academic submissions will be peer reviewed and final submission decisions announced by July 1, 2010.

About the International Journal of Disclosure and Governance: The journal is a quarterly publication of Palgrave Macmillan, a division of Macmillan Publishers Ltd. The journal is devoted to the study and analysis of governance and disclosure in the Business and Non-for-Profit sectors worldwide. Subscription for the journal has increased by 50% annually and it has a heavy readership amongst an influential practitioner community, including the top corporate law firms in the US, central bankers, regulators such as those at the SEC. Its large international readership includes academicians, accountants, CEOs, corporate directors, lawyers, managing directors and regulators.
The journal’s aim is to examine, from both an academic and professional perspective, issues affecting governance and disclosure as they are impacted by accounting, law, ethics, finance, information systems, management and related fields. Given the objective of reaching a diverse audience of scholars and practitioners, the journal seeks papers that analyze important developments from the field that need to be brought to the attention of a wider audience, and it makes innovative academic research accessible to practitioners. The journal is unique in that it provides a forum for this diverse constituency to talk and learn from each other in a way that does not happen with journals that are purely for academics and by academics.

Given the journal’s aims and audience, it does not seek to publish papers written in the style suited for submission to academic journals. The focus of a paper should be on its takeaways as opposed to detailed technical or methodological issues. Publishing in IJDG does not preclude publication of the research paper in an academic outlet. Indeed, given the mandate of the journal, it is quite open to publishing a professionally oriented version of an already published academic paper that is designed to make the research findings accessible to a wider audience. The objective is to also help academic authors make contacts with the journal’s professional audience and develop ties that will drive research forward. All papers from academics will be peer reviewed, while those from practitioners will be assessed by the editors.

A typical paper in the journal is around 7,000 words long and the editorial staff of the journal will be pleased to work with the authors on taking their academic work and transforming it into a version suitable for publication. Visit www.palgrave-journals.com/jdg for further information on the International Journal of Disclosure and Governance, or contact the editor, Professor Michael Alles, at Rutgers Business School, alles@business.rutgers.edu, +1(973)353-5352.

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