is an international, peer-reviewed, open-access scholarly journal dedicated to advancing research in auditing, assurance, accounting, governance, risk, internal control, financial reporting, and related areas of accountability and financial integrity. The journal publishes rigorous theoretical, empirical, methodological, conceptual, and applied research addressing contemporary issues in auditing and related fields. GRAR welcomes quantitative, qualitative, mixed-methods, archival, experimental, survey, case study, historical, critical, and literature-based research. Areas of interest include external and internal auditing, audit quality, auditor independence, audit committees, audit fees, audit risk, forensic accounting, fraud prevention, financial reporting, accounting information systems, corporate governance, internal control, compliance, public-sector auditing, sustainability and ESG assurance, audit analytics, artificial intelligence, and emerging technologies in auditing.
The journal values research that provides meaningful empirical, theoretical, methodological, professional, managerial, regulatory, or societal contributions. GRAR particularly encourages studies that address emerging audit challenges, strengthen accountability and financial integrity, advance auditing theory and practice, and generate insights relevant to researchers, auditors, accounting professionals, organizations, regulators, policymakers, and other stakeholders across international contexts.
2026-07-13
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Vol. 7 No. 1 (2027): July - January
Published: 2026-07-20
Golden Ratio of Auditing Research with e-ISSN 2776-6373 is an international, peer-reviewed, open-access scholarly journal dedicated to advancing research in auditing, assurance, accounting, governance, risk, internal control, financial reporting, and related areas of accountability and financial integrity . The journal publishes rigorous theoretical, empirical, methodological, conceptual, and applied research addressing contemporary issues in auditing and related fields.
GRAR welcomes quantitative, qualitative, mixed-methods, archival, experimental, survey, case study, historical, critical, and literature-based research . Areas of interest include external and internal auditing, audit quality, auditor independence, audit committees, audit fees, audit risk, forensic accounting, fraud prevention, financial reporting, accounting information systems, corporate governance, internal control, compliance, public-sector auditing, sustainability and ESG assurance, audit analytics, artificial intelligence, and emerging technologies in auditing.
The journal values research that provides meaningful empirical, theoretical, methodological, professional, managerial, regulatory, or societal contributions . GRAR particularly encourages studies that address emerging audit challenges, strengthen accountability and financial integrity, advance auditing theory and practice, and generate insights relevant to researchers, auditors, accounting professionals, organizations, regulators, policymakers, and other stakeholders across international contexts.