Purpose: The initial rationale for developing integrated reporting included addressing the failures of traditional reporting to address sustainability issues. Subsequently, the International Integrated Reporting Council (IIRC) modified its stated objectives to emphasise integrated thinking and...

Purpose – The accounting profession has argued strongly against claims that the provision of non-audit services to audit clients leads to impaired auditor independence, instead claiming that the joint provision of non-audit services and audit services creates knowledge spillovers that lead to...

Purpose This paper aims to review potential areas for interdisciplinary research in auditing. Approach The paper reflects on the relevance of the findings from auditing research, and discusses an example from medical research. The medical example highlights how unexpected results can lead to...

Purpose – The accounting profession has argued strongly against claims that the provision of non‐audit services to audit clients leads to impaired auditor independence, instead claiming that the joint provision of non‐audit services and audit services creates knowledge spillovers that lead...

Purpose This paper aims to uncover the practices of different privacy auditors to reveal the extent of any similarities in such practices. The purpose is to investigate the drivers of practices used by privacy auditors and to identify potential for improvements in the practice of privacy...

Purpose – The purpose of this paper is to examine issues at the frontiers of auditing research. After the global financial crisis and the earlier round of reforms, there are many opportunities for research, some driven by current proposals for reforms and some by fundamental research issues....