Golden Ratio of Auditing Research 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:

• Accounting Information Systems
• Audit aspects of corporate governance, including audit committees
• Audit education and methods of teaching auditing (including case studies)
• Audit fees and related issues
• Audit quality
• Audit regulation
• Auditing history
• Audit-related ethical issues
• Corporate Governance and Accounting Ethics
• Cost Accounting
• Environmental, social, and sustainability audits
• Financial Accounting
• Financial statement audits
• Forensic Accounting and Fraud Prevention
• General Accounting
• Independence issues
• Internal auditing
• Internal Control Systems
• Legal liability and other legal issues
• Management Accounting
• New and emerging audit and assurance issues
• Public Sector Accounting
• Public sector/governmental auditing
• Sustainability Accounting / ESG Reporting


With its outstanding editorial board, Golden Ratio of Auditing Research 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.