Focus and Scope

Golden Ratio of Auditing Research (GRAR) aims to advance knowledge in auditing by publishing critiques, thought leadership papers, and literature reviews on specific aspects of auditing. The journal seeks to publish articles that have international appeal either due to the topic transcending national frontiers or due to the clear potential for readers to apply the results or ideas in their local environments.

While articles must be methodologically and theoretically sound, any research orientation is acceptable. This means that papers may have an analytical and statistical, behavioral, economic and financial (including agency), sociological, critical, or historical basis. The editors consider articles for publication that fit into one or more of the following subject categories:
• Financial statement audits
• Public sector/governmental auditing
• Internal auditing
• Audit education and methods of teaching auditing (including case studies)
• Audit aspects of corporate governance, including audit committees
• Audit quality
• Audit fees and related issues
• Environmental, social, and sustainability audits
• Audit related ethical issues
• Audit regulation
• Independence issues
• Legal liability and other legal issues
• Auditing history
• New and emerging audit and assurance issues

With its outstanding editorial board, Golden Ratio of Auditing Research (GRAR) global perspectives on auditing make it accessible and relevant to practitioners and researchers across the world, while its coverage of the entire spectrum of auditing issues addresses the audit challenges of today and tomorrow.