Tue. May 21st, 2024

Journal of Internal and External Auditing

Aims and scope

Journal of Internal and External Auditing is an international refereed journal quarterly online open access by KMF that publishes research that advances our understanding of international accounting over a diverse range of topics and research methods. The Journal’s founding goal is to bridge the gap between academic researchers and practitioners by publishing papers that are relevant to the development of the field of auditing. Within this context, submissions are expected to make a contribution to the academic accounting literature, including as appropriate the international auditing literature. In addition to communicating the results of original auditing research, the journal also aims to advance knowledge in auditing by publishing critiques, thought leadership papers and literature reviews on specific aspects of auditing. The journal seeks to publish articles that have international appeal either due to the topic transcending national frontiers or due to the clear potential for readers to apply the results or ideas in their local environments. Applied research findings, critiques of current accounting practices and the measurement of their effects on business decisions, and research-based essays on world affairs which affect auditing practice are all within the scope of the journal. Journal of Internal and External Auditing articles deal with most areas of international auditing including accounting, financial accounting, taxation, social and environmental accounting, cost and management accounting. The Journal welcomes research that utilizes a wide range of basic and applied research methods, including archival, experimental, survey, analytical, and case study. Although the journal welcomes a wide range of topics, papers may be rejected without being sent out for formal review if the paper is deemed outside of the scope of the journal, too narrow in interest or scope, of unacceptable written quality, or as not sufficiently adhering to the style requirements as outlined in the Guide for Authors. The editors consider articles for publication which fit into one or more of the following subject categories but not limited to:
 Financial statement audits
 Public sector/governmental auditing
 Internal auditing
 Audit education and methods of teaching auditing
 Audit aspects of corporate governance, including audit committees
 Audit quality
 Audit fees and related issues
 Environmental, social and sustainability audits
 Audit related ethical issues
 Audit regulation
 Independence issues
 Legal liability and other legal issues
 Auditing history
 New and emerging audit and assurance issues

KMF Publication Ethics Statement

Journal of Internal and External Auditing is a member of the Committee on Publication Ethics. KMF takes the responsibility to enforce a rigorous peer-review together with strict ethical policies and standards to ensure to add high quality scientific works to the field of scholarly publication. Unfortunately, cases of plagiarism, data falsification, inappropriate authorship credit, and the like, do arise. KMF takes such publishing ethics issues very seriously and our editors are trained to proceed in such cases with a zero tolerance policy. To verify the originality of content submitted to our journals, we use latest software to check submissions against previous publications.

Book Reviews

Authors and publishers are encouraged to send review copies of their recent related books to the following address. Received books will be listed as Books Received within the journal’s News & Announcements section.

Copyright / Open Access

Articles published in Journal of Internal and External Auditing will be Open-Access articles distributed under the terms and conditions of the Creative Commons Attribution Law. The copyright is retained by the author(s). KMF will insert the following note at the end of the published text:

© 2020 by the authors; licensee KMF. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution Law.


Reprints may be ordered. Please contact for more information on how to order reprints.

Announcement and Advertisement

Announcements regarding academic activities such as conferences are published for free in the News & Announcements section of the journal. Advertisement can be either published or placed on the pertinent website.