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90+ Best Auditing Dissertation Topics – Choose One That Matches Your Needs

Published by Owen Ingram at January 2nd, 2023 , Revised On May 17, 2024

Selecting a topic is the first step of writing a dissertation. It directs your academic career and the stage for the next few weeks, months, or years. Hence, you should pay special attention to the justification of your research topic selection.

Auditing dissertation and thesis projects provide professionals and students with various chances to learn how to improve the quality and affectivity of business operations through bookkeeping, financial statement preparation, and vision and purpose statements.

Here are some of the best audit dissertation topics and ideas compiled by our industry-leading professionals to help you choose the best audit thesis topic.

List Of Auditing Dissertation Topics

An exploratory investigation of the mismatch between audit assurance progress and financial statement ambiguities.
A comparison of small and large businesses vs global corporations.
An analysis of the effects of hand hygiene audits in health care.
A critical examination of the type and professionalism of audit services supplied by private audit consultant businesses vs the big four in the United Kingdom.
A critical review of how quarterly internal audits aid in the management of compliance risk in small and medium-sized businesses.
A thorough inquiry of the audits of offshore supply chain management firms. A Deloitte case study.
An investigation into the impact of internal auditing on financial reporting. What does it advocate? Internal or complete bias.
A comparison of whether the audit boom of the last decade has resulted in biased unprofessionalism or excellent audits.
Investigate the distinction between audit assurance progress and ambiguity in financial statements.
True or false: a critical review of the usefulness of public sector audits in healthcare for providing improved healthcare administration and service. A case study of major pharma audit reports in the United States.
Do audit firms routinely recruit for lengthy periods, which has a greater influence on their professional judgement?
A comparison of the internal auditing functions of a ‘non-profit’ company with a ‘for-profit’ business in the United Kingdom.
An investigation into the organisation’s environmental impact on the execution of international auditing standards.
How do global legal settings influence auditor behaviour? Synthesis of literature
An examination of the developments and problems associated with fraud detection in the digital age.
What is the impact of including key audit items in financial statements on the firm and its social image?
A qualitative evaluation of Islamic institutions in a typical auditing setting.
Examine the financial reporting audits that have wreaked havoc on the global economy over the last decade.
A comparison of whether the constant hiring of audit firms for long periods affects their professional competency or creates corporate bias.
A critical analysis of how reliable external creditors and investors find internal audit reports of UK corporations.
A comparison of international start-up financing in the United Kingdom and the United States.
A critical investigation of the financial reporting audits performed by the Big Four over the previous decade resulted in severe consequences for the global economy. A case study of 2001, 2008, and 2020 global recessions.
An examination of the quality of audit disclosures in various government sectors. A study of the differences between emerging and established economies.
An investigational project to research non-profit financial audits. The International Red Cross and Red Crescent Movement as a Case Study
An exploration of the globalisation of auditing standards.
Evaluating the benefits and drawbacks of auditing globalisation for small and medium-sized businesses.
An assessment of cross-border audits. The difficulties that international firms encounter. A case study for Samsung.
Exploratory research to identify similar variables in several global auditing and accounting scandals.
A neural network is used to assess the likelihood of false financial reporting.
What are accounting businesses doing to invest in deep learning?
The impact of artificial intelligence on the auditing profession.
How does an expert system do audit judgement?
The role of expert and decision support systems in auditing.
The impact of information variety on decision-making quality.
A study of the relationship between external audits and senior management’s ethical behaviour.
An examination of the auditing difficulties encountered in fair value measures in the markets of the United Kingdom.
An assessment of the auditing issues encountered in fair value measures in UK marketplaces.
The audit system’s impact on improving corporate responsibility.
A comprehensive examination of how continuous auditing affects organisational performance. A comparison of the advantages and disadvantages.
The impact of auditing on the authenticity of corporate organisations’ financial statements.
A comparison of auditing discrepancies between private and state enterprises in the United Kingdom
Explore how continuous auditing affects organisational performance.
The effect of a company’s structure on shareholder equity.
Determine the significance of the marginal costing approach in price setting.
The significance of accounting data in increasing profitability in the telecommunications business.
The impact of Artificial Intelligence and machine learning in revolutionising fraud detection and internal audit practices.
Exploring the potential of Big Data Analytics for enhancing continuous auditing and real-time risk assessment.
Blockchain technology’s disruption of traditional auditing processes: Opportunities and challenges for the future.
The influence of cloud computing on remote auditing practices: Ensuring security and audit quality in a digital world.
The evolving role of the auditor in the age of Environmental, Social, and Governance (ESG) reporting.
Assessing the effectiveness of data analytics tools in mitigating audit risk for complex financial instruments.
The impact of cognitive automation on audit procedures: Implications for auditor judgment and decision-making.
Navigating ethical dilemmas in the digital age: Addressing data privacy concerns during the audit process.
The effectiveness of continuous auditing in a post-pandemic world: Maintaining audit quality in a hybrid work environment.
The evolving regulatory landscape for cryptocurrency: Challenges and best practices for auditing digital assets.
The role of artificial intelligence in enhancing internal control effectiveness: A comparative analysis across different industries.
Assessing the impact of auditor rotation on audit quality and firm independence in the context of large audit firms.
The influence of cultural factors on auditor scepticism and detection of fraudulent financial reporting.
Exploring the effectiveness of whistleblowing programs in detecting financial misconduct within organisations.
The impact of audit committee characteristics on corporate governance and financial reporting quality.
A comparative analysis of international auditing standards: Implications for cross-border audits and global financial stability.
The role of forensic accounting in investigating financial crimes: Techniques and best practices for uncovering fraud.
The effectiveness of data visualisation tools in enhancing communication of audit findings to stakeholders.
The impact of behavioural audit techniques on deterring financial statement misrepresentation.
The evolving skills and expertise required for auditors in a technology-driven auditing environment.
Addressing the gender pay gap in the audit profession: Strategies for promoting diversity and inclusion.
The impact of digital nomads on the future of the auditing profession: Challenges and opportunities for global audit firms.
Exploring the ethical implications of artificial intelligence in auditing: Mitigating bias and ensuring fairness.
The role of continuous auditing in improving internal control over financial reporting for small and medium-sized entities (SMEs).
The effectiveness of peer review programs in enhancing the quality of audit practices in the public accounting profession.
Assessing the impact of auditor tenure on audit quality and the risk of audit failure.
The influence of non-audit services on auditor independence and the potential for conflict of interest.
Exploring the potential of blockchain technology to enhance audit trails and improve audit efficiency.
The impact of climate change on financial reporting: The role of auditors in assessing environmental risks and liabilities.
Developing a framework for integrating sustainability reporting into the audit process.
The future of audit reporting: Exploring the potential for interactive and user-friendly audit reports.
The impact of social media on the audit process: Addressing reputational risks and maintaining confidentiality.
The role of auditors in detecting and preventing cybercrime within organisations.
Exploring the potential of gamification to enhance auditor training and continuous learning.
The impact of regulatory changes on the audit profession in response to recent financial scandals.
Assessing the effectiveness of audit quality indicators in identifying high-risk companies.
The role of professional scepticism in the audit process: Balancing critical thinking with professional judgment.
The impact of cultural biases on audit judgments and the importance of cultural competency.
Exploring the potential of artificial intelligence for audit documentation and record-keeping.
Developing a framework for integrating internal audit with risk management practices within organisations.
The effectiveness of data-driven internal audit approaches in identifying emerging risks and vulnerabilities.
The impact of mergers and acquisitions on audit complexity and the risk of audit failure.
Exploring the potential of robotic process automation (RPA) to streamline audit procedures and improve efficiency.
The role of auditors in promoting good corporate governance practices within organisations.
Assessing the effectiveness of audit committee oversight in mitigating audit risk and ensuring financial reporting integrity.
The evolving landscape of audit fees: Balancing fair compensation with audit quality and auditor independence.
The impact of technological advancements on the future of the audit profession: A Delphi study exploring expert opinions.
Exploring the potential of artificial intelligence for audit sampling and data analysis.
Assessing the effectiveness of audit partner rotation in mitigating audit bias and fostering auditor independence.

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187 Auditing Research Topics

In this collection of auditing research topics, we delve into the nuances of auditing practices. Our audit topics for presentation will help you study the evolving landscape of auditing, the challenges faced by auditors, and the critical role auditing plays in integrating financial reporting and organizational governance.

🪙 7 Best Auditing Research Topics

🏆 best auditing topics, 🕵️ internal audit research topics, 👍 unique audit research topics, 🎓 interesting audit topics, 💡 more auditing research topics, ❓ questions about auditing.

The Meaning, Objectives and Effectiveness of Audit Reports
Marketing Audit of Mark and Spencer
External Audit: Purpose, Role and Drawbacks
Amazon’s Marketing Audit: Strengths and Weaknesses, Marketing Objective
Marketing Audit for Qatar Airways Company
Jumbo Seafood Restaurant Audit and Strategic Plan
Auditing in Amazon: Risk Factors and Compliance Issues
The Role of Electronic Payment in Accounting and Auditing The business world also benefits from the use of technology as diverse operations can be carried out in a shorter period of time and more effectively.
Procter & Gamble Company’s Marketing Audit Marketing audit has become a common practice among many businesses as they undertake strategic planning in their marketing process.
Strategic Audit Analysis of the Amazon Company Amazon’s cost leadership strategy is perfectly working as it has emerged as a top online business. Its online strategy has neglected its physical market.
The Impact of E-Commerce on the External Audit Process The purpose of this report is to investigate the application of technology in commerce, with e-commerce being the focus.
ZZZZ Best Co. Case Study: Key Events and Key Auditing Topics The ZZZZ Best case is one of the most complex accounting frauds to have been undertaken as it managed to bypass even the watchful and credible Security Exchange Council.
Easy Jet Airline’s Strategic Marketing Audit Easy Jet specialises in service delivery. The place for the service offering is dependent on the preferred destination of its clients.
KidZania Dubai Company’s Marketing Audit This report explores how KidZania Dubai working in the indoor edutainment industry can refine its business model and strategies to compete in the United Arab Emirates.
Fyre Festival: Project Audit Fyre Media was the company responsible for the event, and its CEO, Billy McFarland, was later found guilty of several accounts of wire fraud.
Sun Life Financial Company’s Audit Plan Sun Life Financial is a leading financial services company that offers investment and wealth management products and services. The audit plan is prepared after collecting basic information.
Internal Auditing and Corporate Governance This paper evaluates the role of internal audit in corporate governance by providing objective assurance on control and risk management.
Audit Report: General Information Based on the data received, a detailed report and a shorter conclusion will be drawn up, briefly reflecting all the data received.
Amazon Company’s Macro Environment Audit The Amazon Company from the findings after interviewing Jeremy Kim and Jonathan White, who are senior managers of the company.
Definition of Internal Auditing An internal control helps improve or manage the organisation risk and capital requirement. This results to better management skills and strategic decision making of the company.
The Changing Roles and Responsibilities of Auditors The paper analyzes the role of auditors in the organizations and their responsibility for the accuracy, credibility, and reliability of the financial reports.
Kowloon Dairy’s Strategic Marketing Planning and Auditing Before making a decision about the introduction of a certain new product to the market, it is vital to conduct preliminary analyses to assess the existing situation.
Swatch Group’s Brand Audit and New Positioning Swatch Group is repositioning and rebranding its products due to the vast competition that it is facing from other dealers world wide.
Ethics and Audit Risks of Auditing Fraudulent Financial Statements Guidelines and sets standards for auditors that enables them to accomplish responsibilities directed to them in relation to detecting frauds in auditing financial statements.
Audit Report for Getinge Decomat 8666 Washer-Disinfector This essay on the audit report for Getinge Decomat 8666 washer-disinfector yearly validation and re-performance qualification tests is divided into five sections.
The Issue of Limiting Auditor’s Liability The role of the auditor is important in protecting the plight of the investors and other stakeholders on the company that is being audited by the auditor.
Under Armour Company’s Strategic Audit Under Armour is a leading brand in the sports clothing industry, which specializes in the invention and distribution of athletic apparel, footwear, and various sports accessories.
Walgreen Company’s Strategic Audit Walgreen operates in the US drug stores industry. The paper examines its mission, vision, business model, financial and strategic objectives, competitive and growth strategies etc.
The Shake Shack Firm’s Digital Marketing Audit This report contains a digital marketing audit of Shake Shack, an American regional chain of fast-food restaurants.
Auditing and Metrics in Process Safety Management This paper describes characteristics of effective metrics, benefits of using metrics in Process Safety Management, and components of the auditing process.
Human Resources Audit and Its Key Elements An HR audit is a process of evaluating the efficacy of an HR department’s activities and their effect on employees’ motivation and the results that they deliver.
The Role of Internal Audit in Detecting Financial Fraud.
The Impact of Technology on Internal Audit Practices.
Evaluating the Effectiveness of Internal Audit in Risk Management.
Internal Audit’s Contribution to Corporate Governance.
Internal Audit’s Role in Ensuring Data Privacy and Cybersecurity.
The Challenges of Auditing Remote and Decentralized Workforces.
Auditing Environmental, Social, and Governance (ESG) Practices.
Internal Audit’s Role in Ensuring Ethical Conduct within Organizations.
Assessing the Independence and Objectivity of Internal Auditors.
Internal Audit’s Influence on Decision-Making and Strategy Formulation.
The Use of Data Analytics in Enhancing Internal Audit Effectiveness.
The Relationship Between Internal Audit and External Audit.
Auditing the Effectiveness of Internal Controls in Fraud Prevention.
Internal Audit in Government Organizations: A Comparative Study.
The Role of Internal Audit in Detecting Money Laundering Activities.
The Impact of Globalization on Internal Audit Practices.
Auditing Supply Chain Risks: Challenges and Best Practices.
Internal Audit in Nonprofit Organizations: A Case Study Approach.
Evaluating the Skills and Competencies Required for Modern Internal Auditors.
The Role of Internal Audit in Detecting and Preventing Occupational Fraud.
Auditing Information Technology Controls in a Cloud Computing Environment.
The Influence of Regulatory Changes on Internal Audit Practices.
Internal Audit’s Contribution to Sustainability Reporting and Assurance.
The Challenges of Auditing Financial Institutions: Banks and Insurance Companies.
Auditing Diversity, Equity, and Inclusion Practices within Organizations.
Assessing Internal Audit’s Role in Crisis Management and Business Continuity.
Internal Audit’s Role in Ensuring Compliance with International Accounting Standards.
Auditing Intellectual Property: Protecting Intangible Assets.
The Impact of Artificial Intelligence on Internal Audit Automation.
Evaluating the Effectiveness of Continuous Auditing and Monitoring.
Auditing Outsourced Functions: Risks and Mitigation Strategies.
Internal Audit’s Role in Detecting and Preventing Procurement Fraud.
The Influence of Corporate Culture on Internal Audit Practices.
Auditing Sustainability Metrics: Emission Reductions and Carbon Footprints.
Internal Audit in Healthcare Organizations: Challenges and Best Practices.
The Line Operation Safety Audit (LOSA) Benefits Line operation safety audit (LOSA) is a safety tool designed to gather cockpit observation without jeopardy whenever a normal flight operation occurs.
Earthwear Clothiers Audit: Employee Stock Ownership Earthwear Clothiers has a solid corporate structure, with founders Williams and Rogers still in the executive roles.
Cultural Diversity Audit Research Report of PwC The objectives of this research report include providing the careful cultural diversity audit of PwC based on the materials from the Website of the company and other sources.
The Various Attributes of Auditing About Financial Fraud In the paper, the researcher looked at various attributes of auditing about financial fraud. The researcher took as the case study financial auditing in the United Kingdom.
My Telecom: Project Proposal Audit While having some minor issues related to the cost-efficient use of resources, the My Telecom project is likely to be successful since it emphasizes quality and control.
Audit Committee: Background, Evaluation, Recommendation Analysis of the role and functions of an audit committee which is the essential element of corporate governance for the proper financial reporting of a company annual performance.
Environmental Management Approaches and Waste Audit The current research provides a comprehensive analysis of environmental management approaches in terms of conducting a full-spectrum waste audit.
Ethical Standards in Wal-Mart Company’s Auditing Wal-Mart has contributed to the understanding of how a company must respond to changes in the global economic environment and the need to meet the rights of staff members.
An Audit of Radiographers’ Practice by Adejoh et al. The research aims to examine the practice of radiographers’ use of left-right image annotation in film screen radiography and after the installation of computed radiography.
The Risk-Based Information Systems Audit The primary value and purpose of this study is the risk-oriented application of audit criteria, allowing to consider the specifics and scope of the organization.
The Thanda Company’s Audit Risks Assessment The purpose of this paper is to analyze the risks associated with auditing the Thanda company and how one should deal with them in planning an audit.
Computer and Network Security Audit of a Firm The agenda of the current proposal is to recommend key policies and procedures that should be adopted based on the findings obtained from the top-to-bottom computer security audit.
External Scrutiny & Audit and the Bill of Rights The paper looks upon the challenges of performance and external audits in the public sphere and discusses how they contribute to compliance with the Bill of Rights.
The Structure of Business and Environmental Audit There exist various types of business structures that have different liability and tax implications for shareholders and owners.
Healthcare: Auditing Practices For a medical coder or reimbursement specialist, one should be interested in auditing because this skill will help one to be more patient and careful.
Tech Data Group’s Audit Influences The Tech Data audit had some serious impacts on the parties involved and the public. The Tech Data audit also motivated auditors in the industry to conduct high-quality audits.
The DHL Company’s Environmental Audit The environmental audit of DHL is one of the most important areas for the company’s internal strategic analysis.
Business and Cultural Audit of Germany The review reveals that the policies that the various leaders of the country adopted over time led to the growth of the country’s economy and improved living standards.
Impact of Market Structure on Audit Price and Quality The Enron scandal is a clear illustration of the role of audit companies in the financial malpractices of various companies.
Auditing: Sarbanes Oxley Act The purpose of this paper is to explain what activities are typical of auditors during an auditing process and what requirements are associated with the Sarbanes Oxley Act.
The Ethical Standards of Auditing In carrying out auditor’s professional duties, the auditor should be guided by the standards established by professional audit associations.
What Should Expect Auditors to Do Within the Examination? Audits serve as the basis for a financial and economic activity analysis which allows identifying the strengths and weaknesses of a business.
Program Audit and Evaluation: A Theory Program evaluation and audit are ones of the most reliable ways to control the activities of persons or organizations.
ING Group’s Information Audit and Policy Development This paper gives a short summary of ING’s business and how this business is affected by the information that the company must process on a daily basis.
Almond Limited’s Audit Planning Phase The impact of delay of several shipments of Almond milk by Australian customs will be primarily on recorded sales, which may drop by 20%, and related accounts.
EBSCO Business Database in Internal Audit This paper analyzes the result of references for the “Internal Audit” concept from the EBSCO Business Database by decade from 1901 to 2010.
Cultural Diversity Audit for Grant Thornton Website This essay carries out an audit on Grant Thornton International Web site evaluating its efforts to embrace cultural diversity.
Sarbanes-Oxley Act Understanding: Accounting and Auditing Sarbanes-Oxley Act is a law passed on July 2002. The act establishes pertinent legislation that affects the auditing profession.
Legacy Community Health Service: Communication Audit This report dwells upon the use of external and internal communication channels at Legacy Community Health Service and gives recommendations to improve communication.
Sam Houston State University’s Strategic Audit The Sam Houston State University offers its MBA program as part of courses for its College of Business Administration. The university boasts of small classes that improve the personal education.
External Auditing Process and Its Stages The procedure of external audit is significant for the company as it helps to protect the financial sector from speculations and violations.
Auditing Theory and Practice: Business Negotiation
Internal Auditing and Institutional Support
The Generally Accepted Auditing Standards
Fraud and the Ethics of Internal Auditing
The Accounting Cycle and the Auditing Cycle
Auditing and Professional Practice Australia
The Development and Intellectual Structure of Continuous Auditing Research
Auditing Theory and Practice: Business Engagement
The Co-operative Group Financial Report and Auditing
International Accounting and Auditing Standards
The Nature and Purpose of Auditing
Auditing Publicily Trading Company
Corporate Fraud, Governance, and Auditing
Relation Between Internal Auditing and Risk Management
Judgment and Decision-Making in Auditing
Auditing: Analytical and Logical Skills
Financial System and Auditing
The Social Welfare Implications of Industry Self-Auditing
Accounting Standards and Auditing Techniques
The Public Sector Auditing Accounting
Compensation and Auditing With Correlated Information
Auditors’ Liability, Vague Due Care, and Auditing Standards
Auditing-Purchasing and Inventory Cycles
Health Care Fraud Auditing and Detection Guide
The Frauds and Errors in Auditing: In Corum Area
Auditing and Competitive Bidding in the Public Sector
Environmental Assessment, Planning, and Auditing
Public Auditing Cloud Computing for Privacy-Preserving
Auditing Policies and Information Systems in Principal-Agent Analysis
Tax Accounting, Auditing, and Financial Accounting
Auditing, Directorships, and the Demand for Monitoring
Auditing and Assurance Confusion of Market Transactions
Asymmetric Information, Auditing Commitment, and Economic Growth
Optimal Auditing With Heterogeneous Audit Perceptions
Economic Demand for Auditing
Auditing Standards and the Expectations Gap: Evidence From Spain
Continuous Auditing for Web-Released Financial Information
The Auditing Oligopoly and Lobbying on Accounting Standards
Tax Evasion, Informants, and Optimal Auditing Policy
Optimal Auditing With Scoring Theory and Application to Insurance Fraud
Information Asymmetry and Competitive Bidding in Auditing
Auditing: Inventory and End Inspection Select
Internal Auditing and Use of Technology
Regulatory Compliance and the Auditing Process
Auditing and Internal Controls
Advanced Auditing Theory and Practice
Cost Observation, Auditing, and Limited Liability
Optimal Auditing and Insurance in a Dynamic Model of Tax Compliance
Auditing and Assurance Standards in Philippine
The Importance and Need for Auditing in a Business
Auditing Standards, Legal Liability, and Auditor Wealth
Government Accounting and Auditing in the Philippines
Auditing and Ethical Business Practice
Independence and Auditing Fraud Issues
Optimal Insurance Under Random Auditing
Accounting and Auditing Processes
Agency Conflicts and Auditing in Private Firms
Corruption and the Environment of Accounting and Auditing in Africa
Auditing and Assurance Services Identification
International Versus Domestic Auditing of Bank Solvency
What Is the Role of Auditing Standards in Promoting a Quality Audit?
What Are the Steps of a Quality Auditing?
What Is the Difference Between Auditing and Accounting?
What Are Ethical Issues in Auditing?
What Is the Purpose of Auditing?
What Types of Reports and Opinions Do the Auditors Provide?
How Does the Single Audit Act Affect the Auditing of Governmental Agencies?
What Are the Generally Accepted Auditing Standards?
Why Is Studying Auditing Different From Studying Other Accounting Topics?
What Is Substantive Testing and Cycle Testing in Auditing?
Why Do Auditors Need Accounting Information?
How Do National Auditing Standards in Individual Countries Influence Each Other?
What Does the Term “Auditing Around the Computer” Mean?
When Is a Logical Statement Used in Auditing?
What Are the Negative Effects of Bad Quality Auditing?
How Do the Standards Codified in ITAF Differ From Other Auditing Standards?
What Does a Budget Auditing Examine?
What Efforts Is the U.S. Auditing Standards Board Making to Clarify Auditing Standards?
How Does the Concept of Management Assertions Help the Auditor in Auditing an Entity’s Financial Statements?
What Must Auditors Do to Meet Their Obligations Under Professional Auditing Standards?
What Are the Aicpa Auditing Standards?
Why Do Auditors Put More Emphasis on the Obligation When Auditing Payables?
What Is the Main Principle of Auditing?
What Are the Steps in the Ethics Auditing Process?
What Is the Difference Between Various Auditing Standards?
What Are the Major Functions of Audit Working Papers?
What Is the Role of the Audit Committee?
What Strategy Does the Auditor Follow When Auditing Long-Term Debt?
What Is the Difference Between Audit Risk and Audit Failure?

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These essay examples and topics on Auditing were carefully selected by the StudyCorgi editorial team. They meet our highest standards in terms of grammar, punctuation, style, and fact accuracy. Please ensure you properly reference the materials if you’re using them to write your assignment.

This essay topic collection was updated on January 21, 2024 .

244 Auditing Essay Topic Ideas & Examples

🏆 best auditing topic ideas & essay examples, 💡 most interesting auditing topics to write about, 🎓 good research topics about auditing, 🔍 interesting topics to write about auditing, ✍️ auditing essay topics for college, 📝 auditing argumentative essay topics, 📌 simple & easy auditing essay titles, 👍 good essay topics on auditing.

External Audit for Strategic Management Ford Company has been forced by the prevailing conditions to adopt the changes; for example the company has a website where a customer can log in and communicate directly to the company.
Yearend Internal Auditing: Case Study Example The paper will also give a detailed discussion of the pros and cons of appointing the same auditors of the parent company to audit XYZ Ltd.
The Importance of Auditors Report to Stockholders The reputation of the business is evidenced in their reports as audited statements increase the credibility of the enterprise hence it can help the lenders such as financial institutions to rate the credibility of the […]
Best Buy Company Comprehensive Audit In fact, research has shown that it is the best approach that could be utilized to evaluate resources and capabilities of a business establishment.
Strategic Audit: Home Depot Inc. The company’s policy evolve around its customers, the need to enhance the customer experience is vital to success and therefore the company intends to encourage associates to spend close to 70% of total work time […]
Apple Inc. Market Entry Audit: The Entry of Apple Inc. Into a New Market With an Existing Product or Service The company is currently the market leader in the android smart phones and computer technology market. In fact, the operations of the company are segmented based on the nature and location of its customers.
Strategic Audit – Adidas and the Global Sportswear Industry The logo of the company, the three stripes and the originality of the products of the company, has given the company a resounding name in the industry.
Amazon Company’s Strategic Audit From the analysis, based on the weights assigned, it is apparent that the most important factors affecting Amazon’s business growth and expansion include the growth of Internet usage, the expansion of the e-commerce industry, and […]
The Roles of an Internal Auditor in Corporate Governance Boards have the role of ensuring that internal controls work, which makes it very important for them to have the services of the internal audit team.”An effective internal audit function plays a key role in […]
Melbourne Cricket Ground Facility Audit Expansion of the stadium in anticipation of the 2006 Commonwealth games has led to the MCG being one of the most developed stadia in the world.
WA Schools Public-Private Partnership Project Audit The second issue was the effectiveness of project management and monitoring of contract performance and risks. Creating a detailed plan for performance monitoring, audit, and inspections would help private companies during the pre-contract award stage […]
Productivity Audit: Analyze an Organization’s Effectiveness The audit will evaluate Walgreens policies and, how the policies are contributing to the productivity of the corporation. The productivity audit will evaluate the roles, which the objectives of corporation have played in the success […]
Al Rawabi Company’s Marketing Audit As it is mentioned above, the Al Rawabi Company has several competitors in the territory of the UAE. It would be proper to mention that the target market of the Al Rawabi Company consists predominately […]
Agile Auditing: Benefits and Drawbacks Furthermore, it helps increase the speed of audit cycles, improve the scope of the audit, and create efficiency in the audit process.
Starbucks Audit: The Largest Coffeehouse Chain in the World Afterward, the company released information on the amount of waste produced as a result of its operations worldwide and decided to reduce the utilization of paper napkins and garbage bags.
The Coca-Cola Company’s Health, Safety, Wellness Audit The success of the Coca-Cola Company is supported by the fact that it ensures the safety of its employees, visitors to the premises and the public.
Electrolux Company’s Analysis and Audit In this matrix, the stakeholders are analysed depending on the level of interest as well as the power that these stakeholders have to influence the decisions that are made by the company.
Auditors Role in Financial Statements The analysis of the financial factors helps the auditor to decide whether or not there is the uncertainty of an entity to operate in the future as a going concern.
The Audit Fees: Walmart, Bank of America and Aetna The aim of this paper is to compare the audit fees of three companies: Walmart, Bank of America, and Aetna. The analysis of differences in audit fees paid by Walmart, Bank of America, and Aetna […]
Recovery Audit Contractors and Electronic Health Records EHRs provide quick access to information, access information remotely, and improve the accuracy of information. EHRs provide systems for transferring information between employees to clarify diagnoses and up to the patient.
Tesco Plc.’s Audit Risks and Plan Based on the review of the company’s financial statements and relevant sections of the annual report, four key audit risk areas have been identified and discussed in this report by using the integrated reporting concept.
Nestle’s Nescafe Arabiana Marketing Plan Audit Nestle saw the opportunity and used it to advance its brand in the region. The UAE region has adapted to it, and it has become the best coffee product in the market.
KPMG Corporation’s Auditing & Ethical Issues It might be assumed that the discussion of the case in the framework of 10 Principles of the United Nations Global Compact is a relevant action to undertake.
South Korea Marketing Audit Analysis South Korea is a newly industrialized country with a GDP of about 897 billion dollars, most of the people in South Korea depend on agriculture for their survival and due to industrialization they have in […]
Commercial Bank of Dubai: Strategic Audit The purpose of the given strategic audit report is to describe the current performance and mission of Commercial Bank of Dubai and analyze external and internal factors using EFAS matrix, IFAS matrix, and SFAS matrix.
Wendy Company’s Operational Audit The aim of this paper is to outline the results of an operational audit assessing the quality of the customer service at a fast food restaurant.
An Audit Report on Dabur Vatika Hair Fall Control Shampoo Even though the interest in a shampoo brand is mostly applicable to female buyers, in the UAE, shampoo purchase is often assigned to family members. The weakness of this product is that it is about […]
Keystone Computers & Networks Inc.’s Audit Plan The objectives of the audit are to identify and describe the objectives of the audit engagement and services that will be provided to the client by the audit team and to define the responsibilities of […]
Social Media Audit: The Most Effective Social Media Channels To develop a selection of relevant assessment criteria for the choice of social media channels, it is necessary to consider the findings of recent academic studies. The focus of this section of the report is […]
An Ethical Audit: Nike Controversy The purpose of the present paper is to examine Nike as the company that follows some principles of corporate social responsibility but fails to meet the ethical requirements in relation to its workers from the […]
Accounting & Auditing: Unethical Practice in a Client’s Books The case of Sue was one that undermined the need for accountability, integrity and professionalism in the sector, the auditing firm was promoting the need to be unethical in the efforts of maintaining their customers.
Inherent Risk for Audit Objectives for Segments When the inherent risk changes from medium to high for an audit objective, the amount of evidence that the auditor must collect increases.
Communication Strategies in Accounting & Auditing I had to explain myself and convince the management of the client of the misstatements and the impact they had on the financial accounts.
Gap Inc.’s Strategic Audit and Management This is a testimony to the kind of competition the company has been facing during the last couple of years. This calls for some adjustments and reviews of the policies being adopted by the company.
Tesco PLC: Increased Audit Risk To properly assess the areas of increased audit risk faced by Tesco PLC, it is essential to explore the typical risks relevant to the retail industry, the company’s history of auditing problems, and the facts […]
Project Control, Audit, and Termination The process of project controlling is a complicated system of various actions which requires a lot of experience and efforts. This type of control meets some challenges as it is not always easy to identify […]
Farrow and Ball Company’s Brand Audit Farrow and Ball is a British company that manufactures and sells a variety of paints and wallpapers. Evolution and development is also a vital component of the brand, which is demonstrated by the stylistic changes […]
Solidifying Market Position: Burger King Company Strategic Audit Burger King is a famous American fast food company that, in the past, competed with McDonald’s for the title of the most widespread and popular burger company in the USA and abroad.
CookSafe Food Safety Management Audit The audit also highlights some of the major problems hindering the application and effectiveness of the CookSafe system. The suitability of HACCP in food safety management is made apparent in the wide scope of the […]
Environmental Sustainability Audit: The Oman Environmental Services Holding Company The government used to handle the task of waste management in the Sultanate but with the establishment and legalization of Be’ah, the task of such is delegated to the said company.
AT&T Audit and Analysis Due to the success that the company has enjoyed over the years, it has managed to be among the largest companies in the region in terms of size and revenue.
Choice of Career Between Accounting Manager and Accounting Auditor On the other hand, auditors are tasked with the responsibility of revising the financial accounts prepared by financial accountants to ensure that they represent “a true and fair view of the company’s financial position”.
Operational Audit and Report of Indoor Air Quality According to Brown, the quality of IAQ tends to affect the health, contentment, and well-being of residents. CO2 is among the most common pollutants of IAQ in places of residence and efforts to address this […]
Didi Chuxing Company’s Communications Audit The mentioned incidents provoked a flurry of criticism from the public in relation to Didi, which calls for punishing the company for murders committed by the drivers of the service.
Audit Quality in Small & Medium Enterprises This review examines recent and not-recent empirical studies on audit quality and SMEs, discussing the importance of audit quality in SMEs and exploring the impact of various factors on audit quality. These studies have shown […]
Auditing of Carolina Wilderness Outfitters Sue Ramos is the head of the internal audit and handles special investigations in the company. First, effective management in the organization has allowed the internal audit to identify setbacks in the company, such as […]
Macrofest Panama Sustainability Audit Since most of the event’s participants are online users, gathering data on the sustainability of the Macrofest’s operations is easy and convenient.
Recovery Audit Contractor (RAC) Program Implying that healthcare providers should be paid respective fees as a part of the fee-for-service Medicare plans, the RAC program represented a window of opportunity for addressing the current financial accessibility of the services.
Recovery Audit Contractor Program The program evolved from the initiatives of the Centers for Medicare and Medicaid Services to develop an assessment of the various medical sphere’ departments.
Audit of the Financial Statements With a Focus on Revenue The audit’s purpose is verification of the company’s financial statements relating to the revenue. The fourth and final objective is to ensure that the company’s financial statements are relevant, clear, and consistent in form without […]
Brief Description of the Power and Privilege Audit Thus, to be in power is the ability to have the audacity and the authority to make a staunch decision on who will be in a position to access the available resources and who will […]
Aspects of a Coding Audit Plan A coding audit is the process of official examination and validation of the medical record documentation and coding that is conducted regularly.
Planning Financial Statement Audit Thus, the internal controls might provide authorization and verification of expenses to demonstrate that an organization follows its financial statement assertions.
The Role of Modern Technologies in Performing the Audit Besides, computer applications and software ensure the accuracy, certainty, and efficiency of the auditing processes. These advantages make the use of computer applications in auditing more popular and widespread.
Gold Airlines Company’s Audit Process The audit process may be defined as a specific set of procedures and actions for organizational control that aim to prove the efficiency of all processes and help to identify the opportunities for the improvement […]
Dependence on Audit in the Saudi Arabian Private Corporate Sector The aim of this proposed study is to investigate the extent to which external and internal audit are dependent on each other and how this extent of dependence is determined in the Saudi Arabian private […]
Auditing Regulation in Hong Kong Over time, HKICPA has transformed the field of auditing in the country and it is in this respect that this research paper aims at making analysis and evaluation at the adequacy of the current system […]
Auditor Independence: Perception or Reality In addition, auditors are required to provide the credibility of the information regarding the firm’s financial position, whether the firm complies with the stipulate financial accounting standards in reporting and its financial performance. This represents […]
The Quality Assurance Council Audit Report Analysis One of the causes behind the issue of the liberal arts curriculum is the intention of the facility management to promote professional training.
Key Principles of Auditing: Other Assurance Services This module has been concentrated on the essential elements of auditing and its role within the economic system of the United States.
Use of Artificial Intelligence Techniques in the Implementation of Audit Tasks The availability of relevant and credible data is one of the basic demands for the stable functioning of the technology and the absence of critical mistakes.
Green Management and Environmental Auditing The main goals and relevant criteria for achieving them in environmental management are related to the processes of continuous improvement. The following aims are expected to be achieved: Define the essence of environmental management; Identify […]
Human Resource Audit: Florida Corrections and Rehabilitation (FCR) The human resource planning is the major aspect Florida Corrections and Rehabilitation has used to gain its strategic organization processes.
What Makes a Good Auditor: Analyzing Competencies In this paper, these considerations of particular competencies will be reviewed and compared with the competencies of scientists and physicians of the early safety movement.
Dunkin’ Donuts Company’s Marketing Audit The mission of Dunkin’ Donuts is that it will work hard to be the dominant retailer of high-quality donuts, bakery products, and beverages in the market in which they choose to compete.
The European Group of the Auditor’s Oversight Bodies The main goals of this paper are to discuss the role of the EGAOB and identify the European countries with a public oversight body for auditing along with their names.
Planning the Audit and Analytical Procedures Gross profit for 20 3 = 3,100 / 10,100 * 100 = 30. 08% Gross profit for 20 4 = 30.
Accounting and Auditing Practices The article also does a good job in outlining the responsibilities of a group auditor under the new standards. According to the article, the report discovered a myriad of contraventions by the auditors of these […]
Problems With Relying on Work of Auditors in Other Countries External auditors present audit reports to companies and governments whilst following the laws on the financial statements of the organization. From these organizations atleast three persons, from finance, audit and the board will be interviewed.
Audit Report for the University of Alabama System It also discusses the impact of the recent changes on the financial reporting of liabilities on the profitability of the institution.
Accounting Information System: Trial Balances and an Audit Trial Trial balances and an audit trail are some of the useful reports in the running of a business.”A trial balance is chiefly prepared to examine the arithmetic accuracy of accounts”.
The Usefulness of Trial Balance and Audit Trail in Running a Business Under this method, the totals of credit and debit entries in a general ledger account are recorded in the trial balance.
Operational Audit Allen Hall Food Court The revenue generated by the enterprise was used to facilitate the operations of the food court. The conditions of the cleaning equipment and cloths needed improvement to ensure the hygiene of the court met the […]
House Energy Audit: Water and Energy Consumption Review for the House 265 kWh/kL water supply The actual daily consumption in a period of 8 days of the above-mentioned utilities are calculated and recorded in the following table 2.
Importance of Ethical Principles in Auditing The purpose of this research is to enumerate the significance of ethical principles in an audit. The objective of this study is to make the principles governing an audit and their importance available.
Auditing and Its Current Importance Failures on the part of external auditors from evaluating the strength of various financial institutions during the buildup to the 2008 financial crisis was also noted as a failure on the part of the profession […]
Fraud Auditing and Forensic Accounting In the Olympus case, the top executives of the company conspired to hide company losses from the shareholders and the public for 13 years.
Tamweel Finance Company: Internal Control Problem in Auditing Department In this project, I will be discussing a problem in a company in a defined industry. Specifically, the scope dwells on the problems as a result of failure and weaknesses in the internal control science.
Auditing: Certified Public Accountant Due to the rampant dynamics, in some scenarios, auditors adopt the policy of evaluating and establishing the evidence of some segment or the whole of financial statement.
Professional Skepticism and Auditor Independence This therefore means that the auditor has to exhaust all the sources of evidence on the audit assignment so as to get a reasonable assurance as to whether the financial statements are free from misstatements […]
Environmental Audit for the MTBE Plant That is why every plant that is established is required to conform and clearly subscribe to the dictates of the clean environmental administration of the agency in charge.
Bringing an Auditor to Action Audits seek to give assurance that the financial statements of the organization or person under the audit are free of mistakes, and the information presented in the statements is correct and error-free.
Internal Auditing in Enterprise-Wide Risk Management In the current paper, the author will highlight the different roles of the internal auditor. The work of the internal auditor is to detect these risks.
Tests of Controls and Substantive Audit Test However, the auditor can eliminate the anomaly by changing the system error and re-validating the audit test. The features of the substantive test include Analytical procedures, Test of controls, and Test of details.
Establishing the Security Audit In the company that I work for, the scope for the audit will include all items and systems that are used by the company at the administrative level.
Continuous Auditing Software Applications There are several continuous auditing software applications available to increase the coverage of computer transactions audit some of which the company can effectively use.
Audit Committee Role in Enhancing the Financial Reporting Glaum and Street explain that the role of external auditors is to analyze the financial records they are assigned to and forward their findings to the audit committees.
Tutti Fruity Limited: Auditing Process The audit plan should contain the audit procedures that will be used to assess the risk in the organisation. The complexity of the audit and the risk in financial misstatements will determine the nature, timing […]
Enterprise Security and Audit The present report is identification and the assessment of the organization’s information security. Loss or deletion of information Unauthorized access to software, databases, and servers.
Audit Risk in Growing Economic Times This audit risk can be because of misstatement of materiality, lack of adequate controls to prevent the risk from happening or the auditor failing to detect the errors.
Cyber Security: Security Audit On the issue of computers and laptops, I learned from the administration that each laptop was specifically assigned to a single person who was entrusted with a password known to him and the organization’s administration […]
Auditing: The Sarbanes-Oxley Act Therefore, if SOX has been around the major provision that executives and financial officers had to sign off on financial statements would mean that Polishan and Pomerantz could not argue that it was Kenia himself […]
Financial Auditing and Its Importance in New Zealand Auditing is a profession that should be practiced in environments that allow independency of auditors so as to preserve the integrity of auditing processes and be trusted by investors.
The Unethical Issues That It Auditors’ Participate When carrying out their work, IT auditors should be concerned in understanding the individual behaviors of the users of the IS and the mode of making decisions in a bid to ensure or ascertain that […]
Auditing Assignment: the Audit Opinion At the end of the audit report the opinion of the auditors is given whereby they state that the audit was carried out with a view to give a fair presentation in accordance to the […]
Internal Audit in Saudi Companies The review of the relevant literature on the topic of internal audit’s role in the proper corporate governance proves the above points of view and supports the position that the internal audit is one of […]
Auditing and Assurance Services Auditing and accounting are based on ethical and moral rules of the profession and are subjected to principles of honesty, fairness, and objectivity.
The History of Auditing in the United States and the Industrial Revolution However, at the beginning, the emergence of auditing was reckoned with the extreme necessity in regulating the movements of the capital integrated in terms of the accounting.
Healthcare Data Sharing Among the Different Parties: Audit Rationale In healthcare evaluation is crucial to determining not only the ability of a system to improve the process of providing healthcare services but also its ability to ensure safety of the patients in the process […]
Systematic Audit Approach for Verification of Interest Revenue and Interest Expense Therefore the verification of interest revenue and expense calls for a systematic audit approach. A systematic audit approach should consist of the following steps
Auditors Gone Wild. The “Other” Problem in Public Accounting The demands on worker in accounting firms make the work to be stressful. Demands to accounting firms by the act are passed down to workers leading to higher work load and stress.
The Work of the Auditors in the Case of Lincoln Savings and Loan The auditing of the Emerald Homes transaction involved the combination of the EITF 86-29 and SAFS 66 criteria applied to the transaction, its terms, down payment share, and the investigation of the possibility of the […]
Audit: DRP and BCP for SCU Credit Union The second is the procedure to be followed in case of a disaster strike and is mainly to continue business operations with minimum of disruption. It must be accessible to all of the individuals in […]
Why an Auditor Can’t Be Competent and Independent Audits are however useful only in cases when the roles and responsibilities of the audit function and of the individuals governing the function is clear and transparent and there are no constraints hindering the performance […]
Updating the Metro Network of Adelaide: Audit Project The project proposal on the construction of the Adelaide Metro Railway road is well-organized in terms of the delivery of the information concerning the planning and execution.
Marketing Environmental Audit: Influencing Factors The analysis is focused on factors from the internal and external marketing audits and the company’s recent marketing campaigns. According to Statista, the company remains one of the most popular brands of yogurt in the […]
E-Business: Technology, Audit, and Strategic Decision-Making The main contributions stem from the idea that in business, there is a need to reduce the number of people handling transactions and save on the cash that would have been used, this led to […]
How Auditing Affects the Operation of a Business Auditing presents several impacts in business operations which are observed in terms of effectiveness, responsibilities and in the setting of goals a business.
Art Audit: Performance Management The work can be done in a studio, an office, a warehouse, a gallery, or any other place and therefore one needs to come up with a systematic process to ensure that all the artwork […]
Forensic Accounting Fraud and Audit Investigation Risk Assessment: The audit will identify and investigate accounting and reporting issues that may be considered as high, medium and low risks areas and may result in material misstatement Process Compliance: The audit will ascertain […]
Mercedes Benz United States International Inc.’s Auditing For example, if the price of the supplier is high, the cost of the vehicles produced will also be high; hence MBUSI will not have met its process objective.
An Audit of the Accessibility of the College of the North Atlantic-Qatar to Individuals With Physical Disabilities It should be noted that structural presentation of the paper is considered to be one of the most important elements of the paper because it allows following the logical thought of the research paper.
SANS – Sysadmin, Audit, Network and Security Organization This malware is a cross-platform virus it operates in Window, Linux and Microsoft, the program can be classified as a backdoor, it enables to penetrate into the system without identification.
The Western Australia Main Roads Department: Performance Appraisal Audit Performance appraisal is the process through which the performance of an employee is evaluated for various parameters; the major ones being the quality of work delivered, the quantity of work done during the evaluation period, […]
HBG UK Ltd: Company Performance Audit In the competitive construction market, the group’s project portfolio has been characterized by a great extent of framework, partnership & also a negotiated business.
Petsec Energy: Audit Risks and the Corresponding Audit Plans There are many users of the financial statements of the Australian company, Petsec The users include the stockholders, the customers, the suppliers, the creditors, the banks and other lending institutions, the government regulating agencies, the […]
Hih Royal Commission: Auditors Independence It would be revealed in this essay that in order to ensure the independence of auditors most of suggestions and recommendations of HIH royal commission report have been incorporated in the corporation legislation via CLERP […]
The Role of Audit in Information Security Management The role of audit in the information security management is to review and confirm the compliance with the organization security policies, business and legal regulatory requirements; to confirm that confidentiality, integrity and availability of information […]
Global Marketing: National Audit and Foreign Markets The Communist Party of Vietnam is struggling to adapt to the principles of a market econ omy, and the layers of bureaucracy, built up over decades of communist rule slow the pace of change.
Global Marketing and National Audit The structure of the foreign subsidy will be: a general manager on the top who coordinates the work of the division and reported to the main office.
The Gap Incorporated: Strategic Audit The company is committed to inspiring products and they ensure the product the best. The company is the retailer of men, women, and children’s personal wear.
Auditee Responsibilities in an OMB A-133 Audit According to Ashenfarb, the most important obligation required of an auditee before an OMB A-133 review is the preparation of the Schedule of Expenditures of Federal Awards. An auditee has a crucial role to play […]
Accounting. Phishing Scam in Auditing As a result, the attacker knows the password for the administrator account of the company that cooperates with the company of the employee.
The Entrepreneurial Audit: Bosshardt Corporation The current president and founder of the firm are Aaron Bosshardt, and the general manager is Glennette Maxwell. It is in this way that a directed organizational culture can ensure that both the organization’s leadership […]
Efficient Market Hypothesis and Financial Statements The efficient market hypothesis holds that the prevailing prices of assets such as stocks reflect the know-how as well as expectations of investors.
Maternal Death Audit: Millennium Development Goal Personally, I believe that the ideas and insights presented in this article are meaningful since effective and timely reviews for maternal deaths can promote superior measures to support the attainment of the MDG 5.
Auditing After Enron or Financial Services The violation of the code of ethics by auditing companies compromised their reputation and the integrity of financial markets, leading to the collapse of their organizations.
Retail Store Audit: Points for Improvement The audit of any retail store needs to consider a variety of factors to make the assessment accurate and meaningful. Even if the evaluation team did everything correctly due to high levels of mutual respect […]
Technical Communication Audit and Intervention Plan To improve the situation, the team should collaborate on the means of interaction used for inside stakeholders, elaborate communication plans, and make the communication audits a routine activity.
Aramark Inc.’s Audit Planning Steps For purposes of this report, we only focus on the planning phase, which includes five main steps – understanding the organization’s internal control processes, assessing the risk of material misstatements, planning the materiality level, developing […]
Wesfarmers Company’s Financial Statements Audit The audit procedures we undertook when investigating the audit risk areas of Wesfarmers are about the context of our audit process and our analysis of the financial statement of the company as a whole.
Starbucks Corporation’s Strategic Audit in 2016 Starbucks has a strong and impressive mission statement that reflects the efforts that the company makes to keep its business running successfully.
Nokia Corporation Strategic Audit It is usually used in implementing tactics that would result in improved performance of an organization in comparison with the competitors. It simply presents, in brief, factors that are strategic and which affect the success […]
Proposal Letter to Audit Samsung Electronics The cost of the services will depend on the amount of work that we are to accomplish and the level of expertise required.
British Petroleum: Responsible Management Audit A detailed enquiry into the incidents that led to the explosion points out to a deliberate attempt by the management of the firm to maximize its infrastructure at the expense of the rights of the […]
External vs. Internal Auditors Against Financial Frauds
Audit Professional Associations and Business Ethics
Four Season Company’s External Strategic Audit
Concept of the Risk-Based Auditing
Brand Audit: DXB Entertainments PJSC
Code of Ethics for Audit Organizations
Audit in Business and Public Organizations
External Audit Reports Standards
Air Arabia Company’s Strategic Audit
Best Buy Corporation’s Strategic Audit
Wal-Mart Stores Inc.’s Audit Planning and Control
Accounting and Auditing Enforcement Release Project
Do Analysts and Auditors Use Information in Accruals?
Accreditation, Auditing and Requirements
Big Data and Analytics in the Audit
Walgreens and CVS Health: Proxy Statements & Annual Reports
Certified Public Accountant and Internal Auditor
Contemporary Auditing: Real Issues and Cases
Capability Audit in the Hospital’s Functioning
Abu Dhabi National Oil Company’s Accounting and Audit
Du Company’s Mission, Performance, Strategic Audit
Belot Enterprises’ Audit and Standard Framework
Disney France Company’s Strategic Audit Project
WeChat’s Social Media Audit With Storify
General Employment Enterprises’ Audit Report
The Point-of-Sale System Market Audit and Plan
National Bank of Abu Dhabi’ Audit
Abu Dhabi Water & Electricity Authority’s Pre-Assessment Audit
Environmental Audit of Industries in China
The State Audit Institution in Abu Dhabi
Household Management Audit: Mr. Smith Family Case
Contract Financing: Audit Requirements and Quality Control
Auditors Training Strategy
Embraer Jets Company Market Audit
Strategic Audit in Management
Marlboro Industry Environment Company’ Marketing Audit
Audit of Service Environment in Organization
Auditors Role in Financing
The Nike Company Market’s Audit
Marketing Audit on Hamdan Bin Mohammed e-University
Diversity Audit of Goldman Sachs
Financial and Fraud Auditing
Strategic Audit in Delloite and Touché Company
Auditing and Assessing Financial Condition
Market Auditing and Planning in Accor Group
Marketing Audit: Mediafire.com Company
Cultural Audit in Society: Collectivism and Individualism
Interbrand Marketing Audit: PRADA
Marketing Audit: Toyota
Marker Audit Analysis – McDonald’s
Eco-Auditing Report for the Green Impact Awards
Situational Analysis and Marketing Plan Audit for Nissan Patrol Desert Edition
Center for Audit Quality
Audit Procedure and Specifics: The North Face
Construction Company Auditing Process
Jamaica Water Properties Internal Audit
Audit Performance and Monitoring
Pepsi Co. Marketing Audit
Hewlett-Packard Strategic Audit
Atomic Audit: Nuclear Posture Review
A Marketing Audit for Du Product & Service
Marketing Audit and Plan For the Future Needs of the Market
Statement on Auditing Standards No. 99
San Francisco Personal Property Auditor Activity
Environmental Impact Assessment & Audit in Business Operations
Internet Job Research: Accountants and Auditors
Ethical Culture Audit: Corporate Policies and Norms
BHP Billiton Entrepreneurial Audit
Loss Underreporting and the Auditing Role of Bank Exams
Social Relations and the Differential Local Impact of Global Standards: The Case of International Standards on Auditing
Auditing Reform and Development in Corporation Practise
Optimal Diversification Among Classes for Auditing Income Tax Returns
Connecting Worlds: The Translation of International Auditing Standards Into Post-soviet Audit Practice
Agency Problems, Auditing, and the Theory of the Firm
The Development and Performance Evaluation of a Continuous Auditing Assistance System
ID-Based User-Centric Data Usage Auditing Scheme for Distributed Environments
Corporate Governance and External Auditors: High Auditing Quality
The Public Interest From the Perspective of the Accounting and Auditing Profession: General Well-Being vs. Private Benefit
Information Technology and the Auditing Professional: The Statements of Auditing Standards
Comparing Active Auditors Viewpoints in Public and Private Sector Over Determining Basic Materiality Levels in Auditing
Auditing Theory and Practice: A Focus on Professional Responsibility
Judgment and Decision Making in Auditing
The Acceptance and Adoption of Continuous Auditing by Internal Auditors: A Micro Analysis
Integrating Change Management and Change Auditing Into Information Technology Consulting Practice
Sampling and the Abstraction of Knowledge in the Auditing Profession: An Extended Institutional Theory Perspective
Small businesses, share buybacks, tax auditing and the use of valuation methods
Using the Evidential Reasoning Approach in Auditing of an Information Security Management System
Value Added Tax Evasion, Auditing and Transactions Matching
Tax Evasion, Informants, and Optimal Auditing Policy
Audit Committee Characteristics and Investment in Internal Auditing
Auditing Service Providers: Supporting Auditors in Cross-Organizational Settings
Multicriteria Support Methodologies for Auditing Decisions
Relation Between Internal Auditing and Risk Management
Audit Assurance and Compliance: Financial Auditing Standards
Auditing and Professional Practices: Global Business Management
Accounting and Auditing Systems Interact Risk-Shifting of Safety-Nets in Banking: Some International Evidence
Designing Continuous Auditing for a Highly Automated Procure-To-Pay Process
Generally Accepted Auditing Standards: Three Main Concentrations of Audit
The Importance and Need for Auditing in a Business
Asymmetric Information, Auditing Commitment and Economic Growth
The Term Audit and the Main Points of an Auditing Process
The Social Welfare Implications of Industry Self-Auditing
Opportunities for Auditing Research: Back to Interdisciplinary Roots
Environmental Self-Auditing: Setting the Proper Incentives for Discovery and Correction of Environmental Harm
International Accounting Principles and Auditing Standards
Auditing and Accounting for Program Efficiency and Management Efficiency in Not-For-Profit Entities
Political Connections, Financial Reporting and Auditing
Methodological Auditing and Assurance Research
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Current Issues in Auditing

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Current Issues in Auditing is devoted to advancing the dialogue between academics and practitioners on current issues facing the auditing practice community (e.g., new opportunities and challenges, emerging areas, global developments, effects of new regulations or pronouncements, and effects of technological or market developments on audit processes). CIIA is an online only publication that publishes twice a year and is indexed in Scopus and ESCI.

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Sustainability assurance practices: a systematic review and future research agenda

Review Article
Open access
Published: 17 November 2021
Volume 29 , pages 4843–4864, ( 2022 )

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Saddam A. Hazaea ORCID: orcid.org/0000-0002-9440-0798 1 ,
Jinyu Zhu 1 ,
Saleh F. A. Khatib ORCID: orcid.org/0000-0001-7652-4191 2 ,
Ayman Hassan Bazhair ORCID: orcid.org/0000-0003-2552-6335 3 &
Ahmed A. Elamer ORCID: orcid.org/0000-0002-9241-9081 4 , 5

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Although firms increasingly publish sustainability reports, assuring such reports is relatively new. This study reviews the literature of sustainability assurance to evaluate the intellectual development of the field and provide recommendations for future studies. It also demonstrates the role of assurance to enhance the credibility of sustainability reports and corporate reputation. This paper systematically reviews 94 papers obtained from the Scopus database between 1993 and August 2021. Our study shows that there is an increase in the number of studies published in recent years. We also found that some countries have received limited attention, such as the USA. The scant literature examining sustainability assurance in private institutions and non-profit organisations should be reinforced. Likewise, the sustainability research also provides limited evidence on the governance debate. The vast majority of research is not based on theoretical grounds. The need for assurance of sustainability reports not only enhances the reputation but also adds more value to the organisation’s planning, monitoring, and accountability. We highlight several new research suggestions that may enhance the understanding of sustainability assurance practices.

Sustainability Reporting Assurance: A Literature Survey

A Critical Perspective on Sustainability Assurance

Assessing and Improving the Quality of Sustainability Reports: The Auditors’ Perspective

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Introduction

Sustainability is a topic of growing importance worldwide (Alshbili et al. 2021 ; Liu et al. 2021 ; Orazalin & Mahmood 2019 ). The effort of the UN Intergovernmental Panel on Climate Change (IPCC) on global warming and environmental laws and regulations has evolved rapidly in the last few years. The pace of change continues to increase to pursue a sustainable model of capitalism. Pressures from the community for better corporate behaviour has also increased due to highly publicised corporate environmental disasters (Kamran et al. 2021 ; Liu et al. 2021 ; Roberts et al. 2021a , 2021b ; Shad et al. 2020 ). This trend has increased the demand for more environmental information and activities. Likewise, concerns related to the environmental and social effects of business have led to increased demand and desire to apply transparency on the entirety of issues related to corporate behaviour (Kamran et al. 2021 ; Khan et al. 2021 ). Some researchers confirmed that organisations participating in sustainability activities and disclosure would enhance transparency, reputation, and branding, encouraging employees and increasing competitiveness (Agyemang et al. 2020 ; Alshbili et al. 2021 ; Elmagrhi et al. 2019 ; Hassan et al. 2020 ; X. Chen et al. 2020 ; Song et al. 2021 ). Yet, a nascent, but growing stream of research has criticised the transparency and suitability of these practices.

The importance of sustainability engagement on its three dimensions is widely presented in the literature (social, environmental, and economic). Environmentally, increased human and industrial impact on the surrounding ecosystems has resulted in environmental changes, which have developed into one of the most significant issues in this era. Hence, sustainability has emerged as a critical factor in achieving environmental balance (Yadav et al. 2021 ). The importance of sustainability is demonstrated via efforts to maintain the environment and conserve natural resources, all of which contribute to a better quality of life. All companies try to embrace sustainability because of its importance in preserving resources and creating value in use (James 2014 ). Burhan and Rahmanti ( 2012 ) claimed that sustainability benefits investment returns and financial performance by producing value and thus ensuring the stability of earnings. Socially and economically, sustainability practices lead to a reduction in spending by providing savings, which leads to the use of these savings in supporting economic activities and local addition to investments. Moreover, communities that have good development plans are more attractive to investment and investors. Besides, good sustainability strategies reduce costs associated with the personal aspects of the consumer’s health. In addition, sound strategies for sustainability contribute to increasing productivity by employees and the surrounding environment becomes more encouraging for production and research aspects.

A key component of developing and implementing a sustainability plan in a corporation would require a periodic review of that plan and its implementation. An extensive body of research has demonstrated the role of audit that reviews sustainability from the side of environmental management and performance, and the relation of the environment to other ethical, labour, and social aspects. The importance of assurance in emphasising sustainability has been commonly highlighted as the most important mean of mitigating the risk of environmental violations and ensuring sustainability engagement of corporations (Coyne 2006 ; Desimone et al. 2020 ). According to the Institute of Internal Auditors (IIA 2021 ), audit functions add value to enterprises by strengthening risk management and improving the understanding of new emergent issues such as sustainability (Abdelfattah et al. 2020 ; El-Dyasty & Elamer 2020 ; Owusu et al. 2020 ). Additionally, Chiang and Torng ( 2015 ) argued that the audit component is the key point in the complete infrastructure under which the organisation’s interaction with changes in the environment can be managed. Ridley et al. ( 2011 ) argued that there is a growing recognition of the importance and necessity for organisations to report on issues related to sustainability, but the importance and value of such reports, which are acted upon impartially and independently, appear to be underappreciated by stakeholders. Hence, organisations have a rapid increase in sustainability assurance activities due to the need to monitor sustainability risk and activities (Fraser et al. 2020 ). Sustainability assurance includes three main characteristics: assessing the environment by using measurable standards and linking them to performance, relying on an audit team with sufficient accounting and financial experience and issuing reports of both types, internal to shareholders and external to the public (Nitkin & Brooks 1998 ). Sustainability assurance measures the value of organisations from three aspects: economic, social, and environmental (Coyne 2006 ). Trotman and Trotman ( 2015 ) reported that assurance is associated with sustainability in achieving accountability towards stakeholders.

A substantial number of prior research has documented that the interest of organisations in all countries has increased in sustainable development, which required an increase in the need for sustainability auditors and the application of assurance standards (Coyne 2006 ; Handoko et al. 2020 ; Silvola & Vinnari 2021 ). While there are some specific mandatory sustainability reporting instruments across the world, there are few regulations around sustainability reporting and none regarding sustainability assurance practices (Desimone et al. 2020 ). The assurance providers’ professionalism, independence, and quality of assurance statements have all been called into question in terms of their content analysis of sustainability reports and assurance statements. Furthermore, as sustainability assurance is costly, assurance statements mostly consist of theoretical reflections rather than field investigations. Sustainability assurance has, therefore, received growing attention from academics in recent years. Despite this trend, to date, relatively few review studies exist discussing the role of assurance in achieving and assuring sustainability practices (Csutora & Harangozo 2017 ; Qingliang Tang 2019 ). Our study, therefore, aims mainly to evaluate the prior studies that discussed assurance and sustainability topics to answer three main research questions.

RQ.1 . How was the research related to sustainability assurance developed and investigated?

RQ.2 . What is the current evaluation of previous studies (focus and criticisms)?

RQ.3 . How do future research on the role of assurance in sustainability can be identified?

In order to address these questions, a systematic literature review (SLR) method was followed to collect relevant studies from the Scopus database in the sustainability assurance area. Following Khatib et al. ( 2021b ), a search string was developed with limited keywords identified after reviewing studies that discussed assurance or accounting with sustainability (i.e. Ridley et al. 2011 ). A final sample of 94 studies was included in the current study, which explicitly discusses assurance and sustainability.

A nascent, but growing research stream has focused on assurance and sustainability in recent times due to the desire of institutions to use assurance functions in assessing sustainability risks. However, a dearth of research on certain developed and developing countries was found. For instance, only one study in the USA has been found in the sample literature despite the large impact of assurance and sustainability on its economy. This indicates that there is a need for more research investigating sustainability assurance in both developed and developing countries. The review also reveals that the need for assurance of sustainability report does not only enhance the reputation of institutions but also can add more value to the organisation’s planning, monitoring, structure, and accountability. Furthermore, a significant number of practical works relied severely on archival data, pointing to the need for more reliable and valid hand-collected research, although some constructs that influence sustainability assurance cannot be easily observed using archival databases (e.g. psychology, culture, and preference of auditor). This study provides several other recommendations for future research directions.

Our paper contributes to this field as the first study, to our knowledge, that relied on SLR to provide a comprehensive and up-to-date review of the sustainability assurance literature. This research is useful for many stakeholders such as management, auditors, regulators, and researchers as it provides insights into the intellectual development of the sustainability assurance fields. Also, it shows the great importance of assurance and its contribution in enhancing the practice of sustainability to the extent of the stakeholders’ desire and confirms that there is a major role for assurance in emphasising sustainability as the most important means contributing to mitigate the risk related to environmental violations. Lastly, based on our SLR and the synthesis of research, this study outlines several avenues to be addressed in investigating sustainability assurance in future. In doing so, we build possible future research queries for the interactions of internal and external assurance, audit committees, and other types of assurance. The resulting future research avenues tie the study of assurance and sustainability to avoid perpetuating the divide and parallel examination endeavours.

The rest of this article is prepared as follows. The “ Methodology ” section summarises the methodology applied in this research including journal selection and content analysis. In the “ Results and discussion ” section, we present and discuss the results of the sample literature evaluation. The “ Future research avenues ” section highlights several suggestions for future work. We end with a conclusion in the “ Conclusions and recommendations ” section.

Methodology

The systematic literature review approach is popular in management, finance, and economic fields (Hedin et al. 2019 ). Systematic literature review (SLR) can provide significantly unbiased results compared to traditional narrative review (Hazaea et al. 2021b ; Kotb et al. 2020 ). Subjective and biased results can be reduced, and the investigation status is improved in the topic being discussed using SLRs (Massaro et al. 2015 ) as it limits scholars’ preference during the identification of the sample literature. Studies based on the SLR can confirm the transparency of the analysis with the possibility of replication (Easterby-Smith et al. 2015 ), and it differs from traditional reviews in that it follows strict and explicit rules in the way it is prepared (Massaro et al. 2016 ).

According to Kotb et al. ( 2020 ), Zhao et al. ( 2021 ), and Massaro et al. ( 2016 ), studies based on SLRs required the following steps: determine the protocol to be used for the review and identify the databases from which the research sample can be obtained (e.g. Scopus, Web of Science, Google Scholar, and ProQuest), determine the research questions to be answered using previous studies under investigation, determine the type of studies to be investigated and specify the time period, measure the impact of the article based on predefined rules (e.g. use the Google Scholar or Scopus citation to determine the high article impact among the readers), define the analytical framework for the studies, and use the developed framework to critically analyse prior literature to show the intellectual development of the field and highlight gaps by analysing previous steps to provide some avenues for future research. This approach was also used in several recent SLR studies (i.e. Hazaea et al. 2021a , b ; Zamil et al. 2021 ; Zhao et al. 2021 ).

To avoid errors in implementing SLR, we followed some studies that discussed topics similar to the current study (e.g. Ascani et al. 2021 ; Khatib et al. 2021b ; Nerantzidis et al. 2020 ; Widmann et al. 2021 ). The data collection was conducted in August 2021. We relied on the Scopus database to obtain the sample literature as it is the largest indexed abstract database compared to the others (Nerantzidis et al. 2020 ; Yahaya et al. 2020 ). As shown in Fig. 1 , two keywords were utilised to search for studies related to the topic under study, namely “Audit*” and “Sustainab*”. It should be noted that the use of asterisk helped us to look for other similar terms such as auditor, auditing, audits, sustainability, sustainable. These keywords were used to search in the title, keywords, and abstract of the literature. The initial sample of studies hit the number of 3683 studies. Then, this sample was limited to studies that were published in the English language (result in 3577 studies) and in journal or conference proceedings (result in 3102 studies). Since all research included in the sample literature are carefully evaluated, publications in non-English languages were excluded due to our lack of language skills. Given that assurance and sustainability are the main focus of the study, we limited the search to studies that were published under the “ Environment Science” OR “Business” OR “Management” OR “Finance” OR “Economic ” subjects which significantly reduce the sample literature to 716 studies. Finally, we screened the titles and abstracts of the final number of documents, and articles that are irrelevant to assurance and sustainability were excluded, resulting in 150 articles. After a thorough analysis of all publications that directly addressed sustainability assurance, a final sample of 94 research was included in this study.

The flow chart of the sample collection

Research questions

Our questions are based on three basic criteria: (i) knowing the current status of the studies under investigation, description, and objective, (ii) direct criticism of current studies, evaluating and identifying gaps, and (iii) guide future research to cover the gaps. According to extant research (i.e. Kotb et al. 2020 ; Nerantzidis et al. 2020 ), for studies based on SLR, three questions should be included. In this study, the first question provides an investigation of how the studies that discussed assurance and sustainability have evolved. According to Dumay and Garanina ( 2013 ) and Tsalavoutas et al. ( 2020 ), this question can be addressed through several points such as assessment of the most influential paper, regional distribution, quality of journals, the affiliation of authors, research setting, and research instrument. The second question can be answered by analysing the main research topics, the theoretical basis, and evaluating the previous literature results (see, Khatib et al. 2021a ; Kotb et al. 2020 ; Massaro et al. 2016 ). The third question is addressed by highlighting the avenues for future work during the process of addressing the first and second questions.

Results and discussion

Descriptive analysis, yearly trends.

In Fig. 2 , it seems clear that the number of studies that discussed assurance and sustainability during the period 2015 to 2021 has increased significantly, especially in 2020, where the number of published studies was 15 articles. The increase in studies that discussed assurance and sustainability in the recent period may be due to the desire of institutions to use audit functions in assessing sustainability risks. Besides, the financial crises added momentum to the demand for stricter rules and regulations, more transparent disclosure, and greater management accountability. Fraser et al. ( 2020 ) emphasised that there is an increase in the trend of sustainability assurance by institutions and organisations due to the need to use assurance functions in monitoring sustainability risks and their activities. Similarly, Ahmed ( 2016a , b ) emphasised that as a result of the increase in social responsibility in all aspects, including the economy, the interest of auditors in the social responsibility of companies increased. Therefore, the increased orientation by the auditors led to the necessity of conducting research related to this activity.

The yearly trend of the published documents

In general, the interest of stakeholders has increased in the implementation of sustainability activities in addition to the interest of regulators and their encouragement for institutions in developing sustainable activities because of their importance to various economic aspects (Mensah 2019 ). For instance, Ridley et al. ( 2011 ) argued that sustainability assurances contribute to governance, risk management, and control of organisations in emerging markets. Consequently, we argue that increasing stakeholder interest in sustainability activities leads to increased consideration of the importance of assurance in improving sustainability activities, which requires further research to better understand the complex nature of the relationship between sustainability and assurance aspects, especially post COVID-19 crisis.

Regional distribution

In this section, we evaluated the geographical distribution of the sample literature. The investigation showed that the studies were distributed among 24 countries only, while 15 studies were cross country, and 23 were non-regional studies (Table 1 ). Due to the limited studies that belong to every country, we followed Ascani et al. ( 2021 ) and utilised the continental classification. Table 2 shows that China is the most investigated country in our sample with five articles [5.32%]. This could be attributed to the recent sustainable development policies taking place in China (Ascani et al. 2021 ). For example, a study by Tang ( 2019 ) showed that the most important factors that increased the practice of carbon assurance in China are the rapid expansion and development of carbon enterprises and the government’s encouragement of these enterprises. Canada came second with 4 studies, 4.26%, such as Nitkin and Brooks ( 1998 ), which discussed the experiences of Canadian companies in public and private sectors in integrating sustainable development management with preparing reports as an essential part of their business. The study indicated that the majority of companies operating in Canada do not review their environmental sustainability as the reports and practice of sustainable development auditing are not mandatory. In addition, the study results indicated that the practice of sustainability audit is based on many factors, the most important of which are legal responsibility before the state, corporate commitment, transparency associated with the audit process, and general awareness of environmental issues.

The results highlighted that some countries were investigated only three times in prior research, namely Malaysia, Romania, The UK, Taiwan, Australia, Indonesia, and Spain, while the rest of the countries were subject to less than two studies. Moreover, some researchers were interested in evaluating the role of economic and cultural differences by conducting cross-country research (15 studies). For example, a study by Guidara et al. ( 2021 ) aimed to assess the relationship between the effectiveness of assurance standards and sustainability by using a sample from 125 countries. Al-Matari and Mgammal ( 2019 ) reported that multi-country studies can provide basic and important insights that enable researchers to understand the subject under investigation from various cultural, social, and political aspects.

Furthermore, we grouped the sample literature into several categories based on the content distribution of the studies. We found that Asia ranked first in the number of studies with 23 articles (e.g. Charumathi & Krishnan 2011 ; Chiang & Torng 2015 ; Tang 2019 ), followed by Europe with 21 articles (Serbănică et al. 2015 ; Watson and Emery 2003 ), then South and North America with six articles (i.e. Oliveira et al. 2011 ; Rubenstein 2001 ), and Oceania with four articles, and Africa with 2 articles. Interestingly, there is only one study from the USA despite its large socio-economic impact. This indicates that there is a need for more research investigating sustainability assurance in both developed and developing countries that received less attention in the literature.

Leading research

Table 2 presents the most influential research studies that have an impact among sustainability assurance scholars based on the citation matrix provided by the Scopus database. The result revealed that the study conducted by Simnett et al. ( 2009 ) is the most influential research with 567 citations. The study determined the factors related to the voluntary purchase decision, selection, and confirmation of the assurance provider. It also revealed the importance of assurance in supporting the need for companies to enhance credibility and selection of the assurance provider. The study used a sample of 2113 companies in 31 countries, and the results showed that companies that aim to enhance their credibility with regard to stakeholders and aim to develop and build their corporate reputation often get confirmed reports of their sustainability. In addition, the study results indicated that the assurance provider might not be definitively linked to the audit profession. Likewise, a study by Rennings et al. ( 2006 ) also has another influential research with 315 citations. This study investigated the interrelationship between economic performance, technical environmental innovations, and environmental management and assurance scheme. It found that environmental process innovations are positively affected by the environmental management systems (Rennings et al. 2006 ). The reason may be that this paper was published long ago and it has been suggested that old studies may get more chances to be cited (Ascani et al. 2021 ; Kotb et al. 2020 ). The study conducted by Casterella et al. ( 2004 ) ranked third with 169 citations. This study analysed competition strategies that can create a sustainable environment in Big-6 audit firms and the impact of non-specialist auditors on that. The reason behind its impact among researchers may be because it was conducted in the world’s largest economies, in addition to the fact that this study was published a long time ago. In this context, we believe that studies published in high-impact journals and implemented in a strong economic region may have a significant impact among researchers as a result of the prevailing belief that research results are strong.

Distribution of the sample publication upon journals

Table 3 describes the sample of the studies under investigation based on the sources of journals in which the sample studies were published. We focused on studies that discussed assurance and sustainability and obtained 94 studies that were analysed. Following Chen et al. ( 2018 ) and Hristov et al. ( 2021 ), journals were divided into three categories. The first category is the journals categorised in the environment and sustainability; the second category is the journals categorised in accounting, operations management, and performance; and the third category is the journals categorised in general management. Table 3 shows that the second type included the largest number of 39 research articles, where this type was classified into five categories. Managerial Auditing Journal ranked first with 6 research papers, followed by International Journal of Auditing: A Journal of Practice and Theory and Accounting Auditing and Accountability Journal , 2 research papers for each journal. This confirms the extent to which audit functions are related to sustainability, especially that the research published in the first three journals, the majority of them after 2010 which indicates the interest of researchers in this field. In the second place came research published in the journals of environment and sustainability, where Business Strategy and the Environment has published six research papers, which ranks first in publishing research related to sustainability and topics related to management such as accounting. This indicates that this journal is a pioneer in publishing research related to management and the environment. Followed by the Journal of Cleaner Production with five research papers, then the Journal of Business Ethics that includes five research papers, and sustainability 4 research papers. These journals emphasise the important role that assurance plays in ensuring sustainability. Remarkably, most of the journals indicated in the table are among the best journals in assurance and sustainability, which confirm the importance of this research. Another interesting thing that confirms the growing interest in sustainability assurance is the presence of research published in the post-2017 period in journals with high impact among readers and pioneers in the disciplines of assurance and sustainability.

The analytical framework

Theories applied in the literature.

Through the general analysis of the 94 studies included in the investigation, the investigation shows that there are only 44 studies that relied on theories and were distributed as follows: agency theory (3 articles), stakeholder theory (2 articles), legitimacy theory (2 articles), institutional theory (2 articles), other single theory (11 articles), and mixed theory (24 articles). Table 4 (A) shows the theories that were used in the studies under investigation, either individually or with other theories. Agency theory was used in 15 studies (see, Annuar & Abdul Rashid 2015 ; Wang et al. 2020 ). The analysis also shows that stakeholder theory has been used in 13 studies either individually or with other theories. Wang ( 2017 ) applied stakeholder theory to investigate the association between the characteristics of firms including the characteristics of the audit committee (AC) and disclosure of sustainability reports. The result showed that there is a positive association between characteristics of AC and disclosure of sustainability reports. Legitimacy theory was used in eight studies (e.g. Fernandez-Feijoo et al. 2018 ). The results showed that ensuring sustainability can be achieved to a large degree and a high level when the financial auditors belong to the Big4 audit firms. The institutional theory was used in 4 studies (e.g. Silvola & Vinnari 2021 ) where this theory was used as a basis for verifying the role of the agency and the management style in achieving sustainability assurance and the role of auditors in achieving this. The results showed that the refusal of the institutional work of other agents by the auditors might help in ensuring the achievement of sustainability.

Resource dependency theory was also used in four studies. It should be noted that 24 studies used mixed theories (i.e. Rika 2009 ) where the aim was to investigate the incentives that call for the use of environmental assurance in the Fiji public institutions. The results showed that external and internal factors necessitated the use of environmental assurance, including the request of international organisations and the United Nations, in addition to the new laws in the country. The study results indicated that this could be explained by using the institutional and legitimacy theories.

It should be noted that the theories have been directed from three aspects: economic (critical political economy theory), social (ethical and corporate cultural theory and social-political theory), and psychological (theory of planned behavioural) and this reinforces the necessity of building research based on theories, which contributes to the development of research work. Thus, expanding the adoption of the theoretical basis in assurance research by using new theories based on economic, social, and psychological aspects enhances the audit functions towards sustainability assurance.

Interestingly, 50 research articles did not apply a theoretical framework in evaluating the topic (Kaziliünas 2008 ; Oliveira et al. 2011 ; Serbănică et al. 2015 ). It is worth noting that it might be difficult to understand the outcomes of any study that is not based on a theoretical basis (Nerantzidis et al. 2020 ). According to Beck and Stolterman ( 2016 ), studies which are not based on theories may be insufficient in providing insight into the topic in question. This is one of the limitations of previous studies under investigation and we, therefore, encourage future studies to consider this issue.

Stakeholder theory

The theory of stakeholders is one of the most important theories used as a major research approach related to sustainability management (Wang 2017 ). Numerous studies have established that stakeholder theory is a critical component in explaining sustainability and preparing financial reports (Belal & Roberts 2010 ; Reynolds & Yuthas 2008 ). The stakeholder theory assumes that corporations should take into account all the different expectations surrounding their business. Additionally, it emphasised the need for the management to identify the nature of the environment surrounding the performance of their institutions, including the regulation of the association between internal and external stakeholders. According to Hermawan and Gunardi ( 2019 ), stakeholders may affect the performance of companies through the impact of social ownership, profitability, financial leverage, and the independence of those authorised in the management of these institutions from the disclosure of social responsibility. This is consistent with what is supported by the stakeholder theory. In the sustainability assurance literature, this theory is used in different studies with a different framework such as the risk of CSR and auditors (Brooks et al. 2019 ), carbon auditing (Qingliang Tang 2019 ), sustainability development and corporate governance (Suttipun & Saelee 2015 ), and corporate sustainability and social assurance (Gao & Zhang 2004 ). The significance of stakeholder theory is that it guides stakeholders in general to commercial firms’ proper thinking. However, it does not incorporate the ethical concepts essential for managers to deal with some issues, such as those relating to the natural environment that do not clearly and directly involve individuals within commercial institutions (Orts & Strudler 2002 ). Despite the extensive application of this theory in research, there is still a dearth of literature on the subject.

Agency theory

It was applied in 15 studies. The agency theory is related to the conflict of interest resulting from the separation of ownership (Fama & Jensen 1983 ; Hazaea et al. 2020 ; Hazaea et al. 2021a ; Khatib & Nour,). Agency theory is concerned with investigating problems that arise for one party in terms of decision-making and implementation of activities (Al Amosh and Khatib 2021 ; Eisenhardt 1989 ). The literature under investigation used agency theory to explore many areas such as auditor gender and crash risk (Wang et al. 2020 ), sustainable development and the type of gender of the member of the audit committee (Bravo and Reguera-Alvarado 2019 ), the impact of corporate governance on sustainability (Cancela et al. 2020 ; Suttipun and Saelee 2015 ), and the impact of audit committees (ACs) on corporate sustainability (Buallay and Al-Ajmi 2020 ). Although this theory is frequently used in the sample research articles, the interpretations are deemed inadequate. Especially with new and modern topics, given that the basics of this theory are old (Bendickson et al. 2016 ), some studies consider that the agency theory ignored many human motives while focusing only on the aspect of self-interest and human behaviour (Alshbili et al. 2019 ; Chariri 2008 ; Elamer et al. 2019 , 2021 ).

Legitimacy theory

According to Rika ( 2009 ) and Zamil et al. ( 2021 ), the theory of legitimacy is one of the most used theories in research related to environmental accounting. However, there are many problems to apply and follow this theory, such as the necessity of economic work under conditions of competition, continuous and great pressure from stakeholders, in addition to fragmented social values (Neu et al. 1998 ). Tilling ( 2004 ) argued that the legitimacy theory could contribute significantly to providing a strong and systematic mechanism for the non-standard social and environmental accounting disclosures provided by companies. According to Zyznarska-Dworczak ( 2018 ), the legitimacy theory explains the behaviour of institutions in developing, implementing, and communicating corporate social responsibility programs and policies. This requires achieving the corporate social contract through the adoption of CSR that affects various activities, including assurance and sustainability activities.

In our sample, eight studies have applied this theory. Buallay and Al-Ajmi ( 2020 ) discussed the extent to which the features enjoyed by the audit committees have an impact on the sustainability reports of banks in the Arab Gulf countries based on four theories, including the theory of legitimacy. The study results showed a non-positive correlation between the financial experience of members of the audit committees and sustainability reports. Moreover, it indicated the importance of the positive role of the independence of audit committees members and the frequency of their meetings in determining the level of disclosure. The results also revealed the positive impact of the quality of auditors, and the size and the age of the bank on sustainability reports. Other seven studies have applied this theory (Boiral et al. 2019 ; Fernandez-feijoo et al. 2017 ; Hermawan & Gunardi 2019 ; Suttipun & Saelee 2015 ; Qingliang Tang 2019 ; Velte 2018 ).

One of the limitations of the theory of legitimacy is its consistency and vision that the processes associated with reporting and confirmation are formed through the pursuit of social legitimacy, while the processes related to the principle of achieving transparency and the application of the issue with stakeholders are neglected (Boiral et al. 2017 ). Thus, the legitimacy theory may be limited in its ability to explain how assurance-related service providers can confer and explain legality in scientific terms compared to specific ethical issues and behaviour associated with their audit activities (Boiral et al. 2019 ).

Institutional theory

The use of institutional theory includes the benefit of social and environmental accounting research from the point of view of different approaches and lenses (Bebbington et al. 2008 ). The institutional theory provides stronger results and interpretations than the theory of legitimacy, as it considers all the practical and internal factors of the subject under discussion. Moreover, it helps researchers to benefit from the theoretical interpretation that includes abundant information (Adams and Larrinaga-González 2007 ). Four studies from the sample discussed in this study used the institution theory. Rika ( 2009 ) used institutional theory to discuss the motivations for using environmental assurance in public sector organisations. Silvola and Vinnari ( 2021 ) discussed and clarified the role auditors play in promoting and ensuring sustainability among society. Despite the relevance of this theory, several studies have demonstrated that it is ineffective when multiple operations exist due to the external and internal environments of multinational corporations and large companies (Krajnovic 2018 ).

Methods applied in prior studies

The research methods that were followed in the previous studies were divided into five methods, including questionnaires and other empirical, annual reports, interviews and case studies, review and non-empirical research, and mixed-method studies. As shown in Table 4 (B), the review and non-empirical research is widely applied in the literature with 32 articles. These studies have discussed the sustainability assurance reports in public sectors (Handoko et al. 2020 ), corporate social responsibility assurance (Morimoto et al. 2004 ), application of environmental assurance (Westlake & Diamantis 1998 ), and internal audit and sustainability (Victoria Stanciu 2014 ). According to previous studies, the demand for sustainability report audits enhances the image of an institution and adds value to organisations’ planning, structure, monitoring, and accountability.

In our sample, 32 studies used archival data indicating that there is a great interest in conducting research based on realistic data from the reports of institutions or companies listed under the stock exchange markets. Ghani et al. ( 2018 ) reported that the samples that are used from firms reports have strong and accurate characteristics. Although many constructs (philosophy, culture, and preference of auditor) cannot be easily observed from an archival database, a significant number of practical works relied severely on archival data pointing to the need for more reliable and valid hand-collected research. Similarly, qualitative research has also received less attention from scholars where seven studies only have applied this method; out of these six articles, five studies have utilised interviews (Annuar & Abdul Rashid 2015 ; Boiral et al. 2020 ; Rennings et al. 2006 ; Silvola & Vinnari 2021 ), while the other two studies were case study research (Coetzee et al. 2019 ; Watson & Emery 2004 ). The investigation highlighted the lack of studies based on primary data (interviews and questionnaires) compared to secondary data. Future studies may use this method as one of the most important ways to obtain data in the social philosophy, culture, preference, and economic aspects (Roopa & Rani 2012 ).

Organisations focus

Concerning the unit of analysis, the literature was classified based on the sector under investigation as it might be useful in highlighting the parties interested in achieving effective sustainability assurance. This classification was applied in several previous studies (e.g. Guthrie et al. 2012 ; Kotb et al. 2020 ) as it helps to identify the institutions in which the assurance and sustainability research was conducted. Table 4 (C) shows that the (general/other) classification is obtained in most prior research with 54 articles where the study did not specify the type of institution that was investigated. Moreover, other studies focused on the public sector institutions (18 studies) and listed firms (13 studies). Some factors may help in obtaining data from the public sector due to the desire of the government sector to encourage researchers and accessibility to the information of listed corporations. Surprisingly, one study discussed the role of assurance in promoting sustainability in the private sector and this warrants future investigation. Furthermore, future studies may examine the role of assurance in promoting sustainability, relying on data from non-profit companies.

Sustainability definitions

The extensive and various literature on sustainability suffers from missing common agreement on accurate definition of sustainability as highlighted by several scholars (i.e. Chancé et al. 2018 ; Elkington 1998 ; Kuhlman & Farrington 2010 ; Munier 2005 ). Sustainability consists of three dimensions: the environmental dimension, the social dimension, and the economic dimension. Likewise, Ackers ( 2011 ) stated that sustainability assurance depends on three principles: the social principle, the environmental principle, and the economic principle, which require measuring them using specific indicators or criteria in accordance with the particular sustainability guidelines. Yet, some studies have proven that sustainability can be defined through two dimensions: the environmental dimension and the welfare dimension. Others, Kuhlman and Farrington ( 2010 ), argued that the separation between the economic and social dimensions is not logical because they are one concept that aims to achieve the welfare of the community. Thus, we categorised the research as follows; (i) environmental, social, and economic, (ii) environment and economic, (iii) environmental and social, and (v) environmental.

Results in Table 4 (D) show that the most comprehensive definition of sustainability received the largest number of research, which reached 52 papers (e.g. Guidara et al. 2021 ; Paterson et al. 2019 ; Slobodyanik & Chyzhevska 2019 ), followed by environment and economic with 23 studies. Moreover, some studies discussed sustainability from an environmental and social aspect with 16 studies, while three studies focused on the environmental aspects only. For example, Tang ( 2019 ) focused on the Chinese carbon audit institutions and showed that the most important factors that increased the practice of carbon assurance in China are the rapid expansion and development of carbon enterprises and the government’s encouragement of these enterprises.

Thematic and content analysis of sustainability assurance research

The investigation showed that previous studies had examined a wide range of aspects related to sustainability assurance. These studies have focused on internal audits (7 articles) such as the role of internal audit functions (Desimone et al. 2020 ; Soh and Martinov-Bennie 2015 ), perceptions of internal auditors towards sustainability development (Desimone et al. 2020 ; Gray et al. 2014 ; Shih et al. 2006 ), external audit which discussed in one article (Ahmed 2016b ), ACs (13 articles) such as characteristics of ACs (Al-Shaer and Zaman 2018 ; Buallay and Al-Ajmi 2020 ; Zaman et al. 2021 ), the experience of the member of ACs (Velte 2018 ), environmental assurance (10 articles) such as (He et al. 2015 ; Rennings et al. 2006 ; Nacanieli Rika 2009 ), and other specialist assurance (14 articles) such as financial audit (Canning et al. 2019 ), social audit (Gao and Zhang 2004 ; Zenad and Hasaballah 2020 ), carbon audit (Csutora and Harangozo 2017 ; Y. Zhang et al. 2019 ), government audit (Slobodyanik and Chyzhevska 2019 ), and audit in general (54 articles). However, these themes have been less examined in the literature, and more work addressing them is needed.

Internal and external audit and sustainability

The investigation indicates that seven articles have examined the relationship between internal audit functions and their role in achieving sustainability, while only one study investigated the role of external audits and their role in promoting sustainability. Table 5 summarises the objectives and results of studies in this area. The literature primarily from the accounting field has reported that the internal audit functions have worked to enhance and ensure sustainability and to provide some services such as assurance and consulting, which is consistent with international sustainability programs (Ridley et al. 2011 ). Internal audit functions help achieve sustainability by investigating data, investigating the validity and consistency of reports, and building trust with management, investors, employees, and stakeholders (Anagement et al. 2015 ). This is in line with the guidance provided by the Institute of Internal Auditors to enable internal auditors to ensure and facilitate consulting services for all aspects of sustainability (Ridley et al. 2011 ). Soh and Martinov-Bennie ( 2018 ) reported that management support and external reporting of sustainability information are key factors associated with internal audit’s involvement in sustainability assurance and consulting activities.

However, dealing with environmental management to guarantee effective CSR practices is still the most vital challenge that faces internal auditors (Deloitte 2018 ), as they need to support the management by providing the necessary recommendations to improve activities and implement the plans set by the institutions. Hence, organisations should promote and practice rigorous assurance by experts who have sufficient experience to carry out their work (Victoria Stanciu 2014 ). The sample literature revealed that the presence of risk assessment by internal auditors, industry, and internal audit function age are important factors in the sustainability audits involvement (Desimone et al. 2020 ). However, auditors believe that they should be more involved in green information technology activities, as their current involvement is limited to the traditional role as assurance provider, not as facilitators or consultants (Gray et al. 2014 ). Future studies may discuss the role of internal audit and external assurance in ensuring sustainability from several aspects, including the characteristics of internal, external assurance members, their independence, financial and accounting expertise, and salaries, as well as their relationship with the top management team and AC. For example, it has been highlighted that the interrelationships between internal auditors, external auditors, the board of directors, and audit committees have a crucial role to play in sustainability assurance (Buallay & Al-Ajmi 2020 ). Furthermore, it has been found that the transparency of the adjustment to auditing policy as a response to COVID-19 is incomplete at best (Auld & Renckens 2021 ). The question that remained unanswered is how will economic conditions impact private sustainability assurance post-COVID-19 crisis?

Audit committees (ACs) and sustainability

The investigation suggested that a major research area has been the ACs as part of corporate governance with 13 studies. Table 6 presents sample studies on the role and effectiveness of the characteristics of members of ACs in ensuring sustainability. The literature highlighted that the characteristics of the ACs such as independence and the size of the committee, in addition to the financial and accounting experience, are closely related to ensuring sustainability. It can be said that the ACs contribute to improving sustainability reports through the extent to which members of the committees enjoy the required qualities (Bravo & Reguera-Alvarado 2019 ). However, the results of a study by Buallay and Al-Ajmi ( 2020 ) concluded that some characteristics of ACs are negatively related to achieving sustainability such as financial experiences of the members of the ACs which negatively correlated with the sustainability practices and disclosure, while the independence of members of the ACs, and frequent meetings are positively associated with ensuring sustainability. Also, the size of the committee is found to have an inverse impact on sustainability disclosure (Adegboye et al. 2020 ). The independence of AC members and gender diversity among auditors is positively related to ensuring sustainability, while there is a negative correlation with the size of ACs (Adegboye et al. 2020 ). The research was taken a step further by Pucheta-Martínez et al. ( 2021 ), who evaluated the moderating role of gender diversity on the impact of ACs, which appeared to be statically significant. Due to the inconclusive findings of the prior studies on the role of AC attributes in sustainability assurance, future investigation is highly warranted in this area. Table 6 summarises the objectives and results of some studies in this area.

Other types of assurance and sustainability

Table 7 shows the studies that discussed other types of sustainability assurance such as carbon disclosure assurance (Kumar et al. 2021 ; Qingliang Tang 2019 ), shariah audit (Sulaiman & Alhaji Zakari 2019 ), social assurance (Gao & Zhang 2004 ), environmental assurance (Watson and Emery 2003 ), and auditing firm (Bostan et al. 2021 ; Coetzee et al. 2019 ; Ghani et al. 2018 ).

Social assurance

The concept of social assurance is one of the types of audits that are concerned with monitoring, evaluating, and measuring general social (Carroll & Beiler 1975 ). Social assurance is defined as a set of organisational procedures that undertake the tasks of evaluating the social performance according to the expectations of firms and stakeholders (Elkington 1997 ). In general, social assurance can also be viewed as a function of examining the dynamic processes that organisations follow to enhance and improve the social performance from planning, inclusion, reporting, and stakeholder involvement (Zhang et al. 2003 ). According to Gao and Zhang ( 2006 ), the role of social accounting in ensuring and promoting sustainability lies in the extent of consolidation and complexity of relationships with stakeholders, which enables the establishment of the competitive advantage of the company based on sustainability. Several social issues involved in the assurance and/or consulting activities of corporations include customer privacy, product responsibility, donations and sponsorships, community impacts and relations, human rights, supply chain issues, training and education, employee retention and turnover, and occupational health and safety. Researchers argued that governance and environmental issues are the greatest current and future importance of assurance activities, while social issues appeared to be overlooked (Soh & Martinov-Bennie 2015 ).

Environmental assurance

It could be argued that environmental assurance is one of the voluntary activities of companies (Radu et al. 2012 ). According to Dhariwal ( 2013 ), environmental assurance is one of the management tools that enhance the overall environmental performance of corporations. A study by Khodjaeva ( 2019 ) demonstrated the importance of environmental assurance as a tool that contributes to increasing and improving investment attraction and working to reduce the destructive resources of the economy.

Similarly, Watson and Emery ( 2003 ) suggested that environmental assurance is a set of sub-reports (corporate responsibility reports) that express many activities of organisations. With regard to environmental assurance, it has been found that there is a strong correlation between environmental assurance and CSR (Watson and Emery 2003 ). Thus, environmental assurance may contribute to the achievement of sustainable development goals when viewed through the lens of a policy orientation that emphasises the importance of preserving the environment while balancing economic development needs. Thereby, it contributes to the development and planning processes’ non-negative impact on society via the environment. Additional research is needed in this area.

Carbon assurance

Carbon assurance is one of the new jobs that have been practiced in many developed countries such as China ( Zhang et al. 2019 ). Chen and Mei ( 2012 ) pointed out that carbon assurance is one of the branches of environmental assurance and it shows how countries can adapt to shifts in economic development, which contributes to strengthening and improving national auditing. Similary, Tang ( 2019 ) referred to carbon assurance as an extension of the comprehensive and general idea of sustainability or environmental assurance. Likewise, his study showed that there is an increase in the application of carbon auditing due to the economic development in some countries. This necessitated the application of this carbon auditing to work towards achieving a balance between growth in domestic products and the protection of the ecosystem, considering that carbon auditing is a tool through which innovation governance can be managed, transformations management and sustainable technical, social, and organisational transformation.

It should be noted that the carbon assurance differs from the traditional audit assurance, which depends on processes that cover revenues and expenses, review of laws, financial expenditures, internal management and reports, while carbon audit covers the audit of carbon derivatives and what is related to it. In the sample that discussed the carbon audit, studies were limited to China and India. Therefore, the economic development and industrial transformations in these two countries are among the most important factors that necessitated the application of this type of guarantee. Interestingly, there are no studies on the application of carbon insurance in countries such as the USA and Eastern countries of Asia, which are also experiencing industrial transformations, which may require the application of this type of assurance.

Sharia assurance

Sharia assurance is one of the most important aspects practiced in Islamic institutions including Waqf institutions. It is the most important way to measure the level of commitment and compliance with Islamic law principles. According to Khalil et al. ( 2014 ), the Islamic Waqf institutions contributed positively to achieving economic and social development in some Islamic countries such as Egypt, Kuwait, and Malaysia. Furthermore, only one study observed that the practice of Sharia assurance contributes to adopting advanced governance and Sharia assurance mechanisms, which contributes to facilitating and promoting sustainable development and economic growth (Mohammed et al. 2020 ). In Table 7 , we presented the objectives, results, methods, and type of audits of some of these studies.

Future research avenues

Several topics were identified for future research based on the SLR of sustainability assurance literature that may be explored via novel theoretical approaches or empirical methods. The investigation revealed that sustainability assurance is a recent topic and there has been growth in the number of published studies addressing this topic in the last few years. In terms of the geographical distribution of studies, the review showed that China is the most investigated market regarding the role and importance of assurance and the extent of the need for sustainability assurance in institutions. However, due to the lack of research on some markets, there is a need for more research investigating sustainability assurance in both developed and developing countries that received less attention in the literature. Guidara et al. ( 2021 ) called for further work on emerging economies with significant challenges facing auditing practices. It may be instructive to conduct in-depth investigative studies in European and Arab countries, in which available studies were few. It would also be interesting to conduct analytical studies on the Chinese and American cases, which have not been adequately studied according to the results of our study. Researchers could also discuss environmental assurance and carbon assurance, especially in countries that enjoy great economic development. Comparative research utilising data from different legal jurisdictions would be useful in helping the intellectual understanding of institutional and legal environment influence sustainability assurance (Al-Shaer & Zaman 2018 ).

Surprisingly, only one study has discussed the role of auditing in promoting sustainability in the private sector, which warrants future investigation. Also, future studies may discuss the role of auditing in promoting sustainability, relying on data from non-profit companies or waqf institutions (Sulaiman & Alhaji Zakari 2019 ).

Moreover, it has been found that empirical studies based on questionnaires and interview tools are very limited, pointing to the need for more research using these approaches. Future studies may use the survey method as one of the most important ways to obtain data in the social philosophy, culture, preference, and economic aspects (Ghani et al. 2018 ; Roopa & Rani 2012 ). Al-Shaer and Zaman ( 2018 ) argued that utilising interview techniques would provide in-depth insights into the role of auditing relating to sustainability in certain organisational settings. It is necessary that academics continue to employ suitable techniques to attenuate endogeneities issues, though we are inspired by the growing attention paid to methodological concerns of endogeneities.

From our SLR, another area with negligible prior research is the development of a theoretical framework (e.g. Ruiz-Barbadillo & Martínez-Ferrero 2020 ). Studies that are based on theories may provide results and insights with strong contributions to the understanding and development of the topic. To expand theoretical perspectives to explore the relationship between audit and sustainability and to show the important role of sustainability audit towards stakeholders, we encourage future research to consider applying theoretical grounds in further exploration of the sustainability audit topic. In light of the current conditions and as a result of the environmental changes that occurred during the COVID-19 crisis, studies can be expanded to discuss the importance of sustainability assurance in such crises.

Furthermore, our review showed that the absence of studies devoted to investigating the impact of internal and external auditing. It seems that there is an expansion in the studies that discussed the characteristics of members of the ACs on sustainability. Future studies may discuss the interactive role of internal and external audits in ensuring sustainability (Al-Shaer & Zaman 2018 ), in addition to the possibility of discussing the characteristics of audit members. For example, Wang et al. ( 2020 ) highlighted the need for more work on the role of auditor gender preferences toward sustainability practices. Also, it has been reported that the growing call for assurance and the expanded risk of auditor’s litigation during the COVID-19 epidemic would increase the’s effort and working time of auditors. How will the growth in demand influence sustainability auditing post-COVID-19 crisis in terms of fees and assurance quality?

On the other hand, and in light of the great need to monitor sustainability activities, assurance activities may be one of the basic tools for this, which requires the development of assurance standards in line with the needs of stakeholders in achieving sustainability. Few studies discussed this topic, perhaps the most recent of which was published in a Sustainability Journal by Fraser et al. ( 2020 ). The question that wants to be answered is whether the common standards can achieve the stakeholders’ goals in achieving sustainability in light of the increasing need to implement sustainability activities and in light of changing environmental conditions such as a COVID-19 crisis or there is a need to issue other standards that go along with these environmental changes. Future studies may look into this area with a focus on the possibility of conducting investigations with regulators, audit and sustainability institutions, and stakeholders.

In considering context and process, researchers can unravel different dimensions of auditor attributes, such as auditor tenure (assurance providers), opinion, market competition of assurance, assurance qualification, audit rotation and unpack how they affect sustainability activities and disclosure (Chiang & Torng 2015 ; Ruiz-barbadillo & Martínez-ferrero 2020 ; Tahinakis & Samarinas 2017 ).

In addition, there is a need to better account for audit sustainability systems as a result of environmental changes that stop the practice of audit systems in their natural form such as the COVID-19 crisis which has affected all economic sectors (Castka et al. 2020 ; Johnsson et al. 2020 ; Khatib & Nour 2021 ). For instance, is resilience operational linked to changing audit methods and procedures, or should some solutions complement the work between traditional audit systems and new systems implemented in light of environmental changes in a way that ensures the achievement of sustainability? Hence, this is another area that needs more studies to consider for the impact of auditor resilience on audit quality.

Conclusions and recommendations

Sustainability is a rapidly growing topic among firms, society, and academics. Nonetheless, there is a dearth of empirical and review studies discussing the role of assurance in achieving and assuring the sustainability of institutions. This study, therefore, followed a systematic literature review to provide a comprehensive view of the role of audit in achieving sustainability by using a final sample of 94 studies.

The study revealed that the need for audits for sustainability reports does not only enhance the reputation of institutions but also adds more value to the organisation’s planning, structure, monitoring, and accountability. This paper adds to the existing literature on the audit and sustainability of corporations by offering a comprehensive review of the existing literature. It highlights the role of auditing in enhancing the practice of sustainability to the extent of the stakeholders’ desire and confirms that there is a significant role for auditing in emphasising sustainability as the most important means contributing to mitigating the risk related to environmental violations. In general, the results showed that the role of audit in promoting and ensuring sustainability is crucial, especially if the audit characteristics are different. The findings may help strengthen the understanding of parties such as regulators, practitioners, and potential investors on the intellectual development of the sustainability audit field and allow the development of new and remarkable empirics in future research.

The current sustainability assurance standards need to be revised to enhance the professionalism of assurance practices. As a result of different aspects/research subjects of sustainability assurance, auditors should clarify the criteria used and systematically refer to established standards that enhance the credibility of their verification and the readability of assurance statements, as without such standards would there be great variability in the wording used within the conclusions and assurance statements. Furthermore, the revision of assurance standards should involve stakeholders who are deeply concerned with improving the quality and reliability of sustainability assurance, irrespective of the commercial and procedural aspects of these standards.

Similar to other studies, this research is not without limitations. We utilised several keywords to identify the sample literature in the Scopus database as it is the wide abstract indexing source of peer-reviewed articles. Future research, however, could consider other databases such as Web of Science, ABS, and ABDC. Moreover, the search method applied in this study was restricted; therefore, the results of the search string used in this paper may not cover all documents in this area. Hence, similar studies in future could add other related keywords to the search string such as environmental performance or disclosure.

Data Availability

Not applicable.

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Hazaea, S.A., Zhu, J., Khatib, S.F.A. et al. Sustainability assurance practices: a systematic review and future research agenda. Environ Sci Pollut Res 29 , 4843–4864 (2022). https://doi.org/10.1007/s11356-021-17359-9

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133 Best Auditing Topics You Have To Try

Auditing requires the evaluation of the financial reports in an organization to get to the bottom of how finances have been used. This requires the calling of an auditor to help in the financial processing. This is essential for the smooth running of any company, organization, or institution.

Are you wondering, “What is an audit study?” It is a study carried out in various fields that permits researchers to examine and detect behavior in various individuals. This is with the aim of reasonable decision-making.

Are you in need of the best auditing topics? Look no further! If you are doing an accounting course you are definitely at the right place. We have some of the best British and UK expert writers that can help you tackle any topic. They are all ENL to ensure you get nothing but the best. As students, you need to try your best in university and college for a better future.

Best Auditing Topics for Research Paper

Getting an ideal auditing topic can be frustrating. However, we have provided some of the best that will help you get a deeper understanding of auditing.

Assess the auditor risk from different perspectives.
Evaluate false financial reporting.
The cutting-edge technology used in auditing.
Contract auditing, outsourcing, and acquisitions.
Correspondence with the general data protection regulation (gdpr) and security of data.
The budgetary control system and budgeting as decision-making tools in organizations.
Relevance of accounting data in improving telecommunication profits.
Corporate financial organizations and the impact on management and tax planning.
Effect of liquidity management on manufacturing firm’s efficiency.
Existing gaps in reliability and independence of financial statements among auditors.
Internal control system impact on revenue production.
Internal audits impact the quality of financial reports.
External factors and their effect on organizational cash flow.

Interesting Auditing Research Topics

Who said that auditing topics had to be boring? Well, here are some of the most interesting auditing research topics that you can try.

Evaluate the Non- GAAP indicators.
Which are the non-financial information disclosures by organizations?
Which are Cam’s critical audit matters?
The Impact of audit committees and boards.
Fair value measurements and auditing accounting estimates.
Relevance of accounting software.
Risks in accounting system designs and analysis.
Newest accounting software upgrades.
The best accounting prospects in history.
Dilemmas and ethics in accounting.
The best ways to avoid fraud in finance.
Challenges of implementing theoretical techniques in practical accounting.
Management of debts in institutions.

Research Topics in Accounting And Auditing

Audit topics are broad and they can help you get a deeper understanding of accounting. Here are some of the best 13 research topics that can help you prosper in your studies.

The importance of ethics of accounting.
Auditing and its collisions.
Impact of financial markets in a worldwide economy.
Effectiveness of comprehending tax codes.
Discuss Internet reliance accountancy.
Financial markets and their commodities.
Transparency techniques in organizational finances.
Top accounting practices for eCommerce.
Organizational influences on accounting.
Onsite training techniques in auditing and accounting software.
Standard tax minimization techniques in organizations.
Management of individual earnings in organizations.
Which are the most vital skills for forensic audits?

Best Audit Topics of all Time

Auditing is important for any organization. These are some of the best audit topics of all time. They are all broad and will help you get a better understanding.

External auditors impact summary on corporate governments.
Forensic audit effects on consumer products profits manufacturing organizations from 2012-2018.
Exaggerated audit fees and auditors’ attributes in the banking systems.
Audit roles in medium and small businesses.
Functions of audits in escaping fraudsters.
Executive compensation, audit price techniques, and corporate governance of banks.
Credit reports and background checks among employees.
Which loopholes are evident in advanced techs for auditing spheres?
Causal factors of the 2008 global financial epidemic?
How do diverse cultures affect the accounting theory?
How to emerge as a professional auditor?
Unsolved fraud cases in the audits
How is fraudulent financial reporting done?

Auditing Dissertation Topics

Are you doing your dissertation soon? Look for a topic early enough to formulate your research questions to validate or nullify your hypothesis.

What impact do global legal contexts have on auditor behavior? Literature synthesis
An assessment of the changes and challenges facing fraud detection in a digital world.
The effect of professional judgment on auditor conduct during an organizational-professional conflict.
What effect does the inclusion of significant audit items in financial statements have on the company and its social image?
A qualitative assessment of Islamic institutions in a traditional auditing environment.
Evaluate the financial reporting audits that wreaked havoc on the global economy in the previous decade.
Investigate the discrepancy between audit assurance progress and financial statement ambiguities.
Do audit companies consistently hire for long periods and have a more significant impact on their professional judgment?
How significant is the difference between theoretical academic constructs and professional competence among qualified public auditors in developing and developed countries’ audit disclosure quality?
How can an auditor’s background help them get a better understanding of the businesses they’re auditing?
A study of the organization’s environmental impact on international auditing standards implementation.
Establishing a link between a slew of international accounting and auditing scandals
Which are the latest innovative technologies being used in the 21 st century?

Interesting Project Topics in Auditing

Why not try these interesting project topics in auditing? They are ideal, straightforward, and engaging. They will help you to think deeper and be in a better position in your career life or studies.

Incentives for industrial development and economic growth.
Examination of public limited liability companies’ procedures for appointing and removing external auditors.
The inventory control system’s effect on organizational performance
Banking industries around the world: merger and acquisition as a viable option for effective performance.
Quoted manufacturing firms’ capital management and corporate performance.
Examination of the tax identification number (tin)’s effectiveness in preventing tax evasion in countries
The effects of the treasury’s single account policy on the performance of commercial banks.
Financial performance in the worldwide manufacturing industry: liquidity, and foreign exchange fluctuations
The impact of internal auditing on insurance organizations and its performance in the United States.
Value-added tax and revenue generation effects in governments.
The result of cost-reduction techniques and productivity in manufacturing companies.
Investment and money demand in global economies, and the effect of their interest rates.
The impact of dividend policy on micro-financial institution growth.

Auditing Thesis Topics

Doing a thesis can take a considerable amount of time. Hence, it is important to search for a topic that will be easy to research and work on. These 13 topics are interesting and simple.

Standard analytical procedure for international auditing.
The application of data analytics application in auditing and the perspectives of oversight boards.
The prospect of employing business intelligence analytics in the audit of financial data contained in capital corporations’ financial reporting.
Big data technologies are becoming increasingly essential in the processing of electronic data and creating computerized analytical platforms.
CSR, sustainability reporting, and audit quality assurance.
The audit quality indicators affect audit quality.
The Major determinants of audit qualities.
Increasing profitability: using the risk-based internal audit to achieve material cost recovery in the supply chain.
Internal audit’s financial worth of error-seeking in December 2017.
Auditing in the big data environment.
Does internal auditing influence financial reporting?
Evaluate the globalization of auditing standards.
Which are the challenges for multinational audits?

Ideal Accounting Project Topics on Auditing

Accounting is a great discipline and is quite diverse. Hence, here are some of the best accounting project topics on auditing. They are all simple to ensure you succeed in project writing.

What do you think are the challenges faced by external auditors in various countries?
Does the legal audit requirements have an impact on the auditor’s performance?
How is forensic accounting a tool for fraud detection?
How are the government’s internal audits accounted for in various countries?
How does auditing boost accountability?
The various problems and prospects of auditing.
How does internal auditing aid management?
The influence of the audit system on enhancing corporate accountability.
The effect of auditing in the authentication of financial statements of business organizations.
What are the ethical issues associated with auditing?
The various determinants of tax evasion.
How does financial reporting affect the management of a business?
The major impacts of inflation on decision making in an organization
The best way to enhance public confidence in audit reports.

Auditing Topics For Dissertation in the University

Are you pursuing your Ph.D. in the university and searching for a dissertation topic? These are some of the best auditing topics for your dissertation.

The audit difference between public and private organizations.
Evaluate how continuous auditing influences organizational functioning.
Major challenges faced by multinational organizations based on audits.
The effect of the cost accounting approach on an entrepreneur’s ability to be productive.
The analysis of the limitations of the multinational corporations about the foreign exchange rate?
The role of leadership to transforming business ideas to success.
An investigative analysis on the effect of financial reporting.
Do public auditors widen the gap between academic constructions and professional excellence?
Which are the decision support systems accessible for the online accounting work?
What parameters should be taken into account in a financial disclosure of an electronic accounting environment?
The impact of the structure of a firm on the shareholder equity.
How do insurance companies add to liabilities?
The role of a financial institution in a developing economy.
Evaluate the importance of marginal costing technique in setting prices
Evaluate auditing as a tool for effective internal control systems
The importance of accounting information in improving profitability in the telecommunication industry.

Research Ideas for Artificial Intelligence in Auditing

Artificial intelligence has come to make life easier. Hence, its involvement in auditing will make tasks easier to perform.

How are accounting firms investing in deep learning?
The effect of AI on the auditing profession.
The formalization of auditing through automation.
Will AI lead to workforce replacement?
How is audit judgment done in the form of an expert system?
The impact of expert systems and decision support systems in auditing.
The influence of information diversity on decision quality.
A neural network for assessing the risk of fraudulent financial reporting.
The deep learning applications and challenges in big data analytics.
Evaluate the art of artificial intelligence in internal audits.
The impact of digitalization on auditing.
How is auditing research conducted in AI?

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Highlights of audit research

Studies examine auditors' industry specialization, auditor-client negotiations, and executive confidence regarding earnings management..

Management Accounting
Audit & Assurance

Editor's note: This article is part of a series that samples accounting research and distills key findings for busy practitioners and preparers. The summaries explain the implications of a wide range of research and give CPAs an opportunity to apply results to their day-to-day activities. Readers interested in more detail should read the full text of each article to explore the expanded literature, hypotheses, research processes, statistical analyses, supporting theories, and conclusions.

Auditors have become the focus of several recent academic studies. The academy has centered its lens on auditors who examine financially distressed companies and on auditor-client negotiations. New research also examines executive overconfidence as a cause of earnings mismanagement. This article summarizes the findings and observations from recently published research in prominent accounting and finance journals.

The Impact of Industry Specialization on Auditor Judgment

Users of financial statements consider going-concern opinions a forewarning of potential bankruptcy. Yet, according to several studies, fewer than 50% of companies receive this warning prior to filing for bankruptcy.

Research published by Liesbeth Bruynseels, W. Robert Knechel, and Marleen Willekens continues the debate about the likelihood that a soon-to-be-bankrupt company will receive a going-concern report. Their research, published in the February 2011 issue of Auditing: A Journal of Practice & Theory , explores how industry specialization and audit methods affect an auditor in evaluating the mitigating actions taken by management of financially distressed companies.

The article, "Auditor Differentiation, Mitigating Management Actions, and Audit-Reporting Accuracy for Distressed Firms," provides insightful observations related to auditors' industry expertise and their approach when evaluating audit evidence.

The research examined 148 companies that filed for bankruptcy protection between 1999 and 2002 and that also exhibited prior indications of financial distress, such as negative retained earnings, negative operating cash flow, or negative net income. The companies were from 18 industrial classifications within manufacturing. The study reveals that an auditor with industry specialization would be more likely than a nonindustry specialist to issue a going-concern opinion. Industry specialization was defined as a firm having more than 25% of the market share within a specific manufacturing industry. Further, the research shows that a client who initiates strategies to temporarily improve performance, such as raising short-term cash, is less likely to receive a going-concern opinion from both the specialist and the nonspecialist auditor.

The authors confirm previous research on the importance of auditor industry specialization. Further, their results show that when confronted with a company facing financial distress, auditors should apply caution when management takes short-term operating initiatives. The research indicates that an auditor's interpretation of short-term, focused operating initiatives can easily lead someone to miss a company's serious financial difficulties. The research also underscores the importance for auditors to focus on longer-term strategic management initiatives when evaluating the financial distress of a company, rather than shorter-term initiatives that provide only temporary relief from the problems.

Auditor-Client Negotiations

Researchers frequently study auditor-client relationships. The negotiation process is an area of particular importance in these interactions. Whether the issue is determining the appropriate application of GAAP, a proposed audit adjustment, or the audit opinion itself, the auditor's persuasiveness affects not only the financial reporting process, but also the overall relationship between auditor and client.

"The Relative Effectiveness of Persuasion Tactics in Auditor-Client Negotiations," an article by Stephen Perreault and Thomas Kida, published in the November 2011 edition of Accounting, Organizations and Society , centered on the effectiveness of different types of persuasive communication.

The authors, recognizing the dual role of an auditor to attest to the fair presentation of the financial statements while maintaining strong client relations, build on prior research addressing this conflicting responsibility. The study examines a variety of communication styles to determine the most persuasive tactic for auditor-client negotiations.

The research was conducted through a simulation given at a management training conference. The authors selected 147 experienced management executives to complete a computer-based simulation.

The simulation involved an auditor-client negotiation concerning the calculation of estimated product warranty expense. Participants were to assume they were acting as the controller of a company that had just been informed by an auditor that its warranty expense estimation needed upward adjustment. Four persuasive argument strategies were presented to the participants to determine the most effective method of communication: (1) auditor threat of a possible qualified opinion; (2) auditor warning of a review by the audit firm's quality-control department; (3) auditor warning of an independent review by a technical partner; or (4) an explanation that the auditor's recommendation was consistent with the way other companies handled a similar issue.

Participants' reactions were then examined to determine which communication style resulted in greater concessions.

Results of this study provide insight into how auditors can increase the effectiveness of persuasive communication used in client negotiations. As might be expected, a supportive-as opposed to contentious-communication style is recommended to increase cooperation, the study shows. The research also reveals that the most effective method involved describing how other companies handled similar accounting issues.

Threatening to qualify the audit opinion was effective as well, although the researchers cautioned against this method, as failure to follow through could result in a loss of credibility. Use of the warning for an independent technical review or a quality-control review was found to be less effective.

The article includes an appendix containing specific persuasive-argument and communication style suggestions that could be useful in auditor-client negotiations. For example, during a position negotiation, the authors recommend phrases such as: "I definitely respect your opinion on this issue. However ..." or "I believe it is in your best interest if you record ..."

The appendix also includes examples of what would be perceived by the client as a more contentious communication style, which, according to the research, could result in fewer client compromises. The article recommends auditor training in persuasion tactics to provide more desirable conclusions to auditor-client negotiations.

Executive Overconfidence and Earnings Management

Corporate executives are the focus of "Executive Overconfidence and the Slippery Slope to Financial Misreporting," a study by Catherine M. Schrand and Sarah L.C. Zechman ( Journal of Accounting & Economics , February-April 2012).

The study examines the SEC's Accounting and Auditing Enforcement Releases (AAERs) for 49 sanctioned companies to determine the attitudes and rationalizations behind the misreporting. Companies with highly publicized fraud, such as Tyco, Enron, and HealthSouth, were included in the study. Schrand and Zechman statistically analyzed the financial trends and characteristics of the companies and matched them against comparable companies with no misreporting, to provide insight into why companies misstate earnings.

The authors classified violators into two categories based on an analysis of the SEC's allegations contained in the AAERs, as well as the level of criminal penalties assessed against the companies. One-fourth of the cases appeared to involve a motivation for personal gain, such as the intent to deceive or defraud. Violations in these companies included fictitious revenue, hidden debt, and account manipulation-activities that generally started during years of relatively poor performance. These companies were motivated to continue fraudulent reporting, even after performance improved, to increase personal wealth through increased compensation, according to the SEC's enforcement releases.

Executives in three-fourths of the cases maintained what the authors considered an "optimistic bias" or "unrealistic positive belief" about the outcome of a situation. Misreporting in these companies began with the intention to adjust for a weak performance period that was presumed to be temporary, according to evidence found in the SEC's evidence enforcement releases. Misstated earnings often began with an overly optimistic or unrealistic accounting judgment and were typically unintentional. Any intentional misstatements for these executives generally started small.

"Optimistic bias" executives maintained an attitude that the misreporting would be a one-time event and that future corporate earnings would cover or reverse the misstatement, according to the authors. These executives became entrenched in the misreporting when their company's poor performance did not improve. Once on the slippery slope of fraudulent reporting, earnings management became more aggressive, eventually leading to SEC sanctions.

Other trends the research revealed include:

Executives exhibiting optimistic bias had less performance-based pay, similar to prior research revealing that managers who have less performance-based pay have a tendency to be more overconfident. These executives were involved in a misstatement, even though there was no potential compensation increase associated with increased earnings.
Overconfident executives have a tendency to hire more new employees during periods of declining earnings, again pointing to a more optimistic outlook.
Corporate governance executive monitoring showed no significant difference; companies with no SEC violations had monitoring systems similar to those sanctioned for their earnings management.

Previous studies have shown overconfidence to be a positive and desirable trait associated with an executive's performance. However, other prior research also documented an increase in distorted investing and financing decisions associated with overconfident executives.

Given the positive attributes of overconfidence in corporate executives, when such attitudes are observed, auditors might be advised to modify their risk assessment with a corresponding adjustment in the nature, timing, and extent of audit procedures to lessen the risk of financial misreporting. Schrand and Zechman suggest that overconfident executives be more closely monitored by boards of directors and other corporate governance measures, asking the question, "[I]s the cost of better monitoring higher than the expected benefits from mitigating the risk of misreporting?"

Cynthia E. Bolt-Lee ( [email protected] ) is an associate professor of accounting and taxation at The Citadel School of Business Administration in Charleston, S.C.; D. Scott Showalter ( [email protected] ) is a professor of practice at the Poole College of Management at North Carolina State University.

To comment on this article or to suggest an idea for another article, contact Jack Hagel, editorial director, at [email protected] or 919-402-2111.

AICPA RESOURCES

JofA articles

" COSO Explores Common Judgment Traps, Lays Out Five-Step Decision-Making Process "
" What's Your Fraud IQ? " Feb. 2012, page 36
" PCAOB Set to Expand Under New Mandates ," July 2011, page 36
" Beef Up Internal Audit ," June 2011, page 20
" Clarified Auditing Standards: The Quiet Revolution ," June 2011, page 24
" Eight Habits of Highly Effective Audit Committees ," Sept. 2007, page 46

Publications

Corporations-Checklists and Illustrative Financial Statements (#0089311, paperback; #WCP-CL, online subscription)
Financial Reporting Fraud: A Practical Guide to Detection and Internal Control , 2nd edition (#029890, paperback; #029890e, e-book)
Risk Assessment for Mid-Sized Companies: Tools for Developing a Tailored Approach to Risk Management (#091101)
The Audit Committee Handbook , 5th edition (#WI560488)
Understanding the Clarified Auditing Standards-2012 Audit Risk Alert (#ARACLA12P, paperback; #ARACLA12O, online subscription; ARACLA12E, e-book)
National Advanced Accounting and Auditing Technical Symposium (NAAATS), July 19-20, Chicago
AICPA National Governmental Accounting and Auditing Update Conference (GAAC) EAST, Aug. 20-21, Washington
AICPA National Governmental Accounting and Auditing Update Conference (GAAC) WEST, Sept. 19-20, Las Vegas

For more information or to make a purchase or register, go to cpa2biz.com or call the Institute at 888-777-7077.

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Comparing capital expenditure and revenue expenditure
Critical analysis of the effects of hand hygiene audit in health care
Critical analysis of the effects quality improvement program in health care
Risk-taking in business from the perspective of health care
Prevalence and incidence of frequent financing errors in bank
Comparing and evaluating the taxation system of the USA and China
An audit of the anticoagulation therapy of patients in a rural practice
An audit of influenza vaccine uptake
An audit of the effectiveness of no-interruption rooms in hospital
An audit of current practise of the use of low aspirin in patients with angina
An audit of effectiveness of treatment in lymphedema.
An audit of current practise of nursing for end-of-life care patients
An audit of Indwelling urinary catheter practice in health care
An audit of cross-cultural health care practice in primary setting
An audit of Data security and GDPR compliance.
Auditing human resources for employee engagement
Auditing human resources for workplace wellness program practice
Auditing managers for the leadership styles
Issues of accounting ethics in health care and biochemical industry
Studying the various accounting procedures in bank and other public health limited
Auditing managers for interpersonal communication
Auditing employees for their improved performance in presence of support
An audit of current practise in rural treatment centre
An audit of current practise of midwives for pregnant women
Auditing of use of medical coding in improving nursing diagnosis
Relation between earning management and discretionary accrual
Auditing on the responses of children to pain
An audit of fall prevention in health care
Audit of knowledge and practice regarding hand hygiene moments
An audit of current practise for dementia care
An audit of current practise of nurses for improving CBT
An audit of current practise of community nurse in improving health of older adults
An audit of health care practices in respite care
Auditing employees for praising and reward based performance
Auditing the treasury function of bank
Internal audit analytics on robotic use in surgery
Audit of pain management system for older adults
nutritional management for older adults
Auditing on use of electronic health record for health care sector
Auditing on the responses of family members of terminally ill patients
An audit of data security of Facebook
An audit of data security of electronic health record
An audit of current practise of seclusion in mental health
An audit of workplace wellness program
Audit of supply chain management in clothing industry
Audit of GMO used in US and UK
An audit of use of artificial intelligence in health care
Audit of Advanced cyber threats
Employee safety audit in health care
Effective reporting of risk assessment result.
Auditing benefit and contribution plan management
Food and product safety audit
Risks associated with business combinations
Audit on Customer relationship monitoring
Product integrity and safety audits.
Leading practice in managing employees
Audit on use of nonverbal communication in patient engagement
Risks associated with poor ergonomic structure
An audit of workplace data management in military camp
Compliance audit for NMBA standards
Rights and obligations of Gillick competence audit
Income and expenses audit in social work
Internal Controls audit in the hotel industry
Internal audit of quality control of FDA-approved drugs
Internal Control audit of lather industry
Employee safety audit in chemical industry
Auditing corporate governance
Auditing common practice for improving eco friendly products
Auditing governing bodies for the initiative regarding climate crisis
Machine learning auditing
IT Audit regarding coding practice
Auditing projects, project management in music industry
Auditing on robotics use in health care
Audit regarding three Lines in IT industry
Audit regarding relationship between audit committees and chief audit executives.
Audit report and follow-up review
Internal audit presentations to management
Internal audit presentations regarding new Accounting Standards
Sustainability audit of current corporate responsibility
Audit report on ethics followed by hospital industry for diverse population
Product integrity and safety audits of apple and Samsung: a comparison
Testing and evaluating controls audits in information technology
Audit report on ethics followed by clothing industry for plus size models
Audits of current practices of occupational therapists to support stroke patients
Audits of current practices of counsellor while supporting patients
Auditing governing bodies for health promotion in rural and remote area
Audit regarding drug safety
Audit regarding management of diabetes in rural area
Audit of current practice of safe ward
Audit of nurse safety in mental health

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The termination of central government internal auditing and the emergence of the innovation society

Governance applications in auditing under risk.

The study treats the implementation of corporation governing and the skills of accounts verification in face of threats. The problem of the research is in the optimum use of the entity's resources and attaining the interests of the owners and the other parties. The corporation governing of companies makes use of the environment and activities of controlling, ensures the objectives and assesses the ventures that threat the company's survival in the future.the importance of the study is in using auditing as a means to serve the interests of parties inside and outside the entity. The aim of this study is in identifying the steps of acquiring the practical and scientific skills of accounts auditor. Another aim is using corporation governing of companies approach in raising the economic efficiency of institutions. The hypothesis of the study is that the corporation governing approach of companies is a complete and perfect financial and non-financial approach. The study comes to the following results and recommends: Internal auditing decreases the basic mistakes in preparing financial statement. Developing the academic tools to support the governing role of auditing. The auditor should be devoted to raise auditing quality. Professional explanation is to be enacted.

The Role of Internal Audit Function on Performance of Public Higher Learning Institutions in Tanzania: A Case of the Institute of Accountancy Arusha

This study investigated on role of internal audit function on performance of public higher learning institutions in Tanzania using the descriptive correlational design. From 306 staff members, 103 were selected through the simple random sampling and 83 filled and returned the questionnaires. Data was analyzed through descriptive statistics and regression analysis. The organization was found to be doing well in risk management and control mechanism aspects as part of the internal auditing function. There are adequate human and material resources for internal audit function. The internal audit staffs are qualified and the management supports the internal audit initiatives with ICT facilities and adequate budget. While risk management, control mechanism and availability of resources significantly predicted the organizational performance, governance process did not. Availability of resources for internal auditing was the best predictor for the organizational performance. It is therefore recommended that the organization should maintain the existing risk management strategies and regular presentation of risk management reports as such aspects contribute to the organizational performance. Since risk management, control mechanism and availability of resources are significant predictors for the organizational performance, there is need to keep improving the control mechanism and provide required resources for effective internal audit function.

The Impact of Internal Audit on Financial Performance of Deposit Money Banks in Nigeria

The main aim of this seminar paper is to investigate the impact of internal audit on financial performance of money deposit banks in Nigeria. The population of this study was 22 commercial license banks in Nigeria in which 16 money deposit banks were sampled using judgmental sampling technique and hypergeometric formula. Primary data with respect to questionnaires were used to collect data. 15 questionnaires were distributed to each sampled bank but in all the 360 questionnaires distributed, 334 questionnaires were correctly retrieved and found usable. The research tools used were Ordinary Linear Regression (OLS) with correlation, Adjusted R Square and Standard Error using IBM SPSS Statistics 20 software. The result(r=28.9%) showed that there was a relationship between internal audit and the profitability of money deposit banks in Nigeria. Also, internal audit reporting channels have a positive effect (r=25.5%) on financial performance of money deposit banks in Nigeria. The study concluded that there was a positive relationship between internal audit and the financial performance of money deposit banks in Nigeria. Likewise, internal audit reporting channels have an effect on financial performance of banks in Nigeria. The study recommended that money deposit banks in Nigeria should strengthen their internal audit and their internal auditing reporting channels as they were both important to their financial performance.

Internal Audit of Consolidated Financial Statements of Agricultural Holdings According to the International Standards for the Professional Practice of Internal Auditing

This paper reveals the issues of methodology of organizing and conducting of an internal audit of the formation of consolidated financial statements of agricultural holdings. The content of each stage of the proposed algorithm for the implementation of internal audit is presented in detail, new forms of working documentation for the internal auditor are proposed.

Conceptual framework for risk-based internal audit. Risk-oriented terminological and visual apparatus

The article discusses the conceptual foundations of riskbased internal audit, basic terms and definitions. The topic of the article is relevant given the development of corporate governance practices in Russian companies in accordance with the recommendations of the Corporate Governance Code. The International Framework for the Professional Practice of Internal Auditing defines the mission of internal audit as preserving and increasing the value of the organization by conducting objective internal audits based on a risk-based approach, providing advice and sharing knowledge. The material of the article is presented taking into account the current regulatory framework, international auditing standards, the International Foundations for the Professional Practice of Internal Auditing, and expert explanations.

Internal audit’s evolving performance role: lessons from the South African public sector

Purpose The formal adoption of internal auditing within the South African public sector was made compulsory by the Public Finance Management Act, No. 1 of 1999. Despite internal auditing’s primary role of adding value and assisting organisations to accomplish pre-defined strategic objectives, the increasing frequency of service delivery protests in South Africa, suggests that mandatory internal auditing may not have contributed to improving public sector performance and enhancing service delivery, as envisaged. This paper aims to identify the factors preventing internal audits from effectively contributing to improved public sector performance and service delivery. Design/methodology/approach The study adopted a sequential mixed-methods research approach. Firstly, a survey instrument was used to collect empirical data from survey respondents at South African national government departments. Secondly, semi-structured interviews and focus group discussions were held with a purposively selected sample of participants to explore the observations from the first phase. The observations from the first two phases were validated through an analysis of pertinent documents and records. Findings Despite all departments adopting internal auditing, management’s expectations of internal auditing and the services provided by the internal audit function diverged. The results suggest that the emergence of a compliance approach to organisational governance together with poor performance management skills has impaired internal auditing’s ability to effectively contribute to strategic and performance management. Research limitations/implications Despite its South African orientation, as internal auditing is a global association and given that service delivery protests continue to occur in several countries around the world, increases the study’s international relevance. Moreover, the mandate of internal auditing requires it to add value to an organisation irrespective of its geographical location. Originality/value The study contributes to the existing body of knowledge on internal auditing, particularly its adoption and implementation in the South African public sector. In addition to identifying the factors inhibiting effective internal auditing, the study advances a suggested framework for the future of internal auditing.

Assessing the impacts of digital transformation on internal auditing: A bibliometric analysis

Research on xbrl continuous internal audit under the big data.

Abstract The development of digital industrialization has promoted the continuous emergence of new industries, new formats and new models, and has also promoted the transformation of the traditional internal audit model to digital and intelligent. Big data, cloud computing, XBRL, artificial intelligence and other digital technologies are important means to achieve full audit coverage, big data audit has become a hot topic in the current audit field, relevant literature mainly focuses on the impact of big data on traditional audit concepts and audit methods, the impact and risks of big data technology on informatization audits, and how the auditing community responds. However, the research on the integration of big data technology and XBRL technology into continuous internal auditing is relatively rare. Based on the introduction of three XBRL continuous internal audit models, this article analyzes the continuous internal audit process of the XBRL information system, and discusses the application of big data technology in XBRL continuous internal audit.

The Impact of Commitment to Applying International Standards for Internal Auditing in Improving the Level of Internal Audit

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150 Original Accounting Research Paper Topics

Our academic experts understand how hard it can be to come up with original accounting research paper topics for assignments. Students are often dealing with multiple responsibilities and trying to balance numerous deadlines. Searching the web or class notes takes up a lot of time. Therefore, we have put together our list of 150 accounting research topics that students can choose from or gather inspiration from.

Managerial Accounting Topics for College Students

This area of study has tremendous upside as more businesses rely on managerial accountants to bring innovative changes to their organizations. Here is a list of topics for research paper in this area:

Differences between financial accounting and managerial accounting.
Managerial accounting in the 21 st century.
The impact of managerial accounting in big businesses.
The major components of activity-based costing.
How managerial accounting affects international finance.
The impact managerial accounting has on human resources.
The major components of capital budgeting.
How managerial accounting affects internal business decisions.
Effective ways of adopting managerial accounting into small businesses.
Differences between variable costing and absorption costing.

Accounting Blog Topics for Today’s Generation

The following collection can be considered accounting hot topics because they deal with the issues that are most important to today’s generation of accountants that utilize advanced software to keep businesses successful:

Cost of manufacturing goods overseas.
The cost of instituting anti-harassment programs.
Inventory and cost of products sold in the U.S.
Reinventing accounts payable processes.
Using best practices to boost the bottom line.
The cost of keeping human resources on staff.
Simplifying procedures in accounts payable.
The cost of updating internal systems with technology.
The cost-effectiveness of employee training.
Working capital increasing in large companies.

Advanced Accounting Topics

As students advance academically, they may want to consider these topics for research paper to earn higher scores in their classes. Here are some suggestions:

How to run an efficient large accounting department.
Red flags in outdated accounting processes.
Identifying unconventional processes in payment processes.
Utilizing paperless processes in small businesses.
Applying EDP to accounts payable processes.
The benefits of automating payables and receivables.
Outsourcing procurement processes to save money.
Automation to handle repetitive processes.
The need for diversifying skills in accounting.
The ways time affects seasonal cash flow.

Controversial Accounting Topics

Many accounting topics for research papers need to draw a reader’s attention right from the start. This list of topics is controversial and should accomplish just that:

The impact the Jobs Act will have on large businesses.
The positive effects tax cuts will have on small business.
The risks of offshore accounting on U.S. businesses.
The need to update software each year to avoid accounting problems.
How small businesses are falling behind in accounting practices.
The impact bonus depreciation allows businesses.
Applying to government relief programs.
Describe the role the internet has on accounting.
The trustworthiness of online accounting programs.
The negatives of auditing collusion.

Intermediate Accounting Topics

These accounting paper topics are meant for students that have acquired skills in writing but may not have developed the skills needed to write a top-notch paper quite yet. They should be easy to research given a proper planning period:

Discuss why companies need to incorporate automated processes.
The problems with ethics in accounting practices.
Technology advancements that improve accounting accuracy.
The problem with accuracy in decade-old software.
Explain the best way to help accountants work manually.
Describe the historical prospect of best accounting practices.
The most effective way to become a certified accountant.
Compare accounting systems that improve processes.
The quick flow of data and the value on today’s accountants.
The negatives that come from relying on accounting software.

Interesting Accounting Topics

Sometimes you need to consider accounting project topics that would be great for numerous situations. You may need to present before a class or write a paper for a discussion panel. These ideas may suit your needs:

Explain the concept of accounting theory to practice.
The theories behind normative accounting practices.
The effect theories in accounting have on businesses.
Challenges of taking theory to practice.
The major changes in accounting practices over the last 25 years.
The impact the internet has had on accounting ethics.
Accounting practices in the 21 st century.
The challenges of accounting technologies on fast-growing companies.
The dangers the internet poses toward ethical accounting.
Describe the difficulties that come from putting theories into practice.

Accounting Projects Topics for a Short Project

Some cost accounting topics are worthy of an audience but need to be completed within a tight deadline. These project ideas are easy to research and can be completed within one week:

Use of efficient accounting software in tax season.
Applicable Professional and Legal Standards.
The difficulties in using offshore accounting.
The most effective way of managing earnings.
The development of cash flow in the United Kingdom.
The development of cash flow in the United States.
The best way to manage personal finances.
The effect financial markets have on personal spending.
Debt management in large corporations.
Accounting challenges during the pandemic.

Forensic Accounting Research Topics

This is another area of accounting that has a promising future for small to large businesses. Here are forensic accounting research paper topics you can use if you are interested in this booming segment:

Methods for identifying instances of money laundering.
The government’s right to search private accounts.
The use of tax records to report possible crimes.
Class action litigation cases in the United States.
Court use of forensic accounting in criminal cases.
Forensic accounting to develop better anti-fraud programs.
A company’s reliance on forensic accounting to prevent theft.
Establishing controls in emerging international markets.
Forensic accountants and their role in court proceedings.
Natural disaster and loss quantification practices.

Accounting Theory Topics for College

Good accounting thesis topics should mirror personally important issues. Essay ideas should reflect the things you want to learn more about and explore in-depth. Here is a list that may pique your interest:

Impact of accounting research on financial practices.
Scientific research studies in modern economies.
Modern accounting concepts and applications.
The change in accounting practices over the last two decades.
Describe the components of Positive Theory.
Marketplace discipline across major industries.
Major accounting theories and techniques in big businesses.
The use of technology to reduce accounting costs.
Technology theory in the use of modern accounting.
Risk management and the most effective theories.

Accounting Dissertation Topics for Grad Students

The following topic ideas delve into some serious issues in accounting and are much more difficult to handle. These should be approached with the utmost academic determination to earn a master’s or a Ph.D.:

Compare accounting software versus manual accounting.
Tax management procedures in the 21 st century.
The risks of updated technology in small companies.
The costs associated with broader health care in the workplace.
The history of accounting in the 20 th century.
The best method of managing debts without difficulties.
Accounting problems caused by online transactions.
Cryptocurrency and its impact on modern accounting practices.
Forecasting jobs in the field of accounting.
The danger technology poses to the accounting industry.

Current Accounting Topics for College

If you don’t have enough time to research current topics in accounting, these ideas will help you save time. There are plenty of online resources discussing current issues and you can also find information in the library:

Compare and contrast different cryptocurrencies.
The definition of a successful and modern business account.
Non-profit organizations and tax reductions.
Sports accounting in today’s world of social media.
The financial benefits of having a second stream of revenue.
Financial stock management of overall earnings.
The relationship between corporate donations and accounting.
Minimizing risks in big and small-sized businesses.
The impact that tax deductions have on big businesses.
Financial strategies to ensure employee retention.

Hot Topics in Accounting for a Graduate Level Course

These are the topics you should be considered for a graduate-level course if you want to make a great impression on the professor. Just be sure to do your due diligence and research your selected topic thoroughly:

The instances of “cooking books” in the 21 st century.
The best approach to update accounting systems.
Fraud cases currently in the United States.
The importance of forensic accountants in fraud cases.
The reasons account reports have government regulations.
The benefits of incorporating computerized accounting.
The need for companies to make changes to accounting departments.
Evolving accounting practices that reduce the risk of theft.
The effects offshore gambling has had on accounting.
Privacy protocols to keep accounting practices secret.

Financial Accounting Topics Being Discussed Today

Topics in accounting are rooted in financial processes that date back centuries. Yet, there are still many innovative ideas that drive business success. Consider these topics for an essay on issues that are current for today’s world:

The evolution of accounting practices over the last century.
The biggest ethical concerns about accounting.
Minimizing taxes when you are a small company.
Accounting software that will cut company costs.
The best way to lower taxes through accounting practices.
Describe the way managerial accounting is affected by international markets.
Explain the major factors of management earnings.
The most accurate way to figure out the estimated tax on a company’s earnings.
The quickest way to become a certified accountant.
Describe how culture influences accounting practices.

Accounting Information Systems Research

The next set of topics are great for anyone wanting to combine accounting with technology. We put together this set to generate interest in this area:

The ways small businesses can benefit from advanced technologies.
Describe how IT affects financial analysis for reporting.
Explain how companies use AIS to collect and store data.
Explain the 10 elements used to understand AIS.
Rank the best accounting information systems.
The future of AIS in small business financial practices.
Explain how AIS eliminates the use of balance sheets.
AIS technologies save money in large businesses.
The future of AIS in small to mid-size businesses.
Describe the role of AIS in modern business.

Accounting Presentation Topics for College

These presentation topics cover a wide range of areas that are perfect for diverse interests. At the college level, students must conduct a lot of academic research to guarantee they have all the most relevant information needed to present on a great topic:

Describe how forensic accounting can reduce risk to small businesses.
Describe the challenges value and cost that managers deal with.
The biggest changes to accounting practices in the 21 st century.
The benefits of having separate controlling accounts.
The rapid flow of data and the importance of modern accountants.
Describe how forensic accountants conduct their investigations.
The most likely causes of financial instability in small businesses.
Explain the factors one must consider before investing.
Describe the differences between financial and management accounting.
Describe the impact of new taxation policies on managerial accounting.

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