Purpose: This paper examines attempts at jurisdictional expansion in the audit field. Specifically, we critically analyse the professional implications of ‘new audit spaces', that is, novel auditing and assurance services that have emerged at intersections between audit and other fields such...

Purpose – The purpose of this paper is to examine attempts at jurisdictional expansion in the audit field. Specifically, the authors critically analyse the professional implications of “new audit spaces”, that is, novel auditing and assurance services that have emerged at intersections...