Managerial Auditing Journal

中文简介

管理审计杂志提供了一个动态的全球论坛，以审查目前的研究和实践的审计和保证(内部和外部;金融和非金融)。该杂志通过探索趋势、范式和视角，包括当代保障的伦理、社会、环境和经济方面、管理绩效和治理问题，来处理理论和实践之间的关系。通过促进学者和从业者之间的对话，该杂志寻求发现新的知识和实践，为审计和保证研究开拓了新的边界。该刊物涵盖审计及保证服务的所有方面，以及有关事宜，包括:专业判断，信息分析和决策风险和安全问题以及技术进步治理、控制、风险和道德规范审计和保证制度的新出现和全球发展

英文简介

The Managerial Auditing Journal provides a dynamic global forum for the examination of current research and practice in auditing and assurance (internal and external; financial and non-financial). The journal addresses the relation between theory and practice by exploring trends, paradigms and perspectives, including the ethical, social, environmental and economic aspects of contemporary assurance, management performance and governance issues. The journal pushes new boundaries for audit and assurance research by seeking to identify new knowledge and practice through the promotion of a dialogue between academics and practitioners.The journal covers all aspects of audit and assurance services and related issues including: Professional judgement, information analyses and decision making Risk and security issues and advances in technology Governance, controls, risks and ethics Emerging and global developments in the audit and assurance regimes