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Audit Data Analytics (ADA)


Special issue call for papers from Managerial Auditing Journal

Guest Editor:

Theo Stratopoulos , University of Waterloo, Canada, tstratop@uwaterloo.ca

What is this special issue about?

Dr Stratopoulos is a member of the Audit Data Analytics (ADA) task force of CPA Canada where has co-developed a CPA Canada survey about the state of ADA in Canada. In addition, Dr Stratopoulos has published research on the subject on ADA adoption and the implications of big data analytics to the accounting profession.

Audit Data Analytics issues are of universal concern and are an area of interest among professionals and academics involved in risk assessment, control assessment, analytical review and detailed testing. Professional bodies around the world have issued guides but there is little academic research on the strengths and weaknesses of the various ADA methods and techniques proposed. This special issue will bring together several papers on diverse topics in ADA and encourage expanded interest in this area among researchers and educators.

This issue seeks to publish papers that address the following questions. A wide range of methodologies are welcomed:

  • Detailed Testing Analytics – 100% vs. sampling
  • Big Data Analytics for Auditors
  • Use/acceptance of ADA tools
  • Effect of ADA Adoption on Auditing Process
  • Fraud Detection Analytics
  • Process Mining
  • Visualization Techniques for Auditors
  • Unstructured Data Analytics
  • Substantive Analytical Procedures
  • ADA and Auditing Standards

While these represent some major questions that need to be answered, other quality work on ADA will certainly be considered.

Submissions and deadlines

  • To submit a paper, please use ScholarOne Manuscripts, the online submission and peer review system. Registration and access is available at: http://mc.manuscriptcentral.com/maj
  • Full information and guidance on using ScholarOne Manuscripts is available at the Emerald ScholarOne Manuscripts Support Centre: http://msc.emeraldinsight.com
  • Please ensure you have read the author guidelines before submitting
  • Submission deadline: September 1, 2017
  • If you are interested in reviewing papers for this issue, please register as a reviewer in ScholarOne
  • If you have any questions about the special issue or your intended submission, please contact the guest editor.