Call for Papers: CONTEMPORARY RESEARCH IN INTERNAL AUDITING

                          CALL FOR PAPERS

            "CONTEMPORARY RESEARCH IN INTERNAL AUDITING"

       Special Issue in the International Journal of Auditing


     Along with the First Global Academic Conference on Internal
     Audit and Corporate Governance (Rotterdam, 21-22 April
     2008), the International Journal of Auditing invites papers
     for a special edition of the journal on "Contemporary
     Research in Internal Auditing". We welcome papers that
     contribute to our understanding of the internal audit
     profession. Any research orientation is welcome including
     archival, analytical, experimental, survey-based and
     casebased.


     TOPICS:

     The following research questions illustrate the range of
     topics that will be of interest, but should not be
     considered as an exhaustive list:

     - How did the internal auditing profession change in the
       wake of recently changed corporate governance regulations
       and requirements?
     - How did the meaning of independence and objectivity
       evolve since the creation of The Institute of Internal
       Auditors?
     - Did internal auditing establish its position as corporate
       governance actor or is there still a long way to go?
     - To what extent differs the role of internal auditing in
       governmental organizations from their role in public
       companies?
     - How do techniques such as risk-based auditing and
       computer assisted audit tools impact the internal
       auditing profession?
     - What are the drivers behind the relationship between the
       internal audit function and other corporate governance
       actors such as the board of directors, the audit
       committee and senior management?
     - How did the relationship between internal and external
       auditors evolve in the wake of the recently changed
       auditing standards?
     - Which factors stimulate organizations to invest in an
       internal auditing function?
     - Which cultural and environmental factors explain the
       differences between internal auditing practices in
       different parts of the world?


     DEADLINE AND SUBMISSIONS:

     The deadline for submission of manuscripts is 23rd of May 2008.
     Manuscripts should follow the submission instructions of the
     International Journal of Auditing (see:

              http://www.blackwellpublishing.com/IJAU

     Papers will be refereed doubleblind by experts in the field
     as well as by the guest editor, Prof. Gerrit Sarens. Please
     submit your paper via the electronic submission system,
     with a copy by e-mail to the guest editor:

     CONTACT:       Prof. Gerrit Sarens
     Email:         MAILTO:gerrit.sarens@uclouvain.be

     Any questions relating to submissions should be sent by
     email to the guest editor.
Posted 3/13/08