Ann Vanstraelen, Maastricht University

Pietro A. Bianchi, Bocconi University

Like Jiang, University of Melbourne

Miguel Minutti-Meza, University of Miami

This special issue expands auditing research beyond public companies to examine the broader market where most audit engagements occur. The issue invites submissions from both client and auditor perspectives, exploring how private firm audits add value, audit regulation design for non-listed entities, and alternative assurance services.

The issue emphasizes understanding auditor characteristics, team dynamics, and individual judgment, particularly among smaller firms. Submissions addressing multifaceted auditor-client relationships in private contexts are welcome, including advisory services in areas like internal controls, tax planning, and sustainability. This broader service provision raises important questions about auditor independence and service coordination.

The editors welcome empirical research using various methodologies, as well as theoretical and conceptual contributions offering novel insights or challenging established assumptions.

Appel publié par International Journal of Auditing. Voir l'appel sur le site de l'éditeur. Fiche de l'appel sur kerostig.

Potential topics

• Audit practices and quality in private companies
• Regulation and audit design for private firms
• Alternative assurance services for non-listed clients
• Auditor characteristics, experience, and judgment in non-public company contexts
• Smaller audit firms and individual auditors
• Audit team dynamics and resource allocation
• Interactions between public and private company audits
• Auditor-client relationships and multifaceted service provision
• Independence and role conflict in audit-advisory service blending
• Sustainability reporting and assurance in private firm contexts

Timeline

• October 31, 2026: Manuscript submission deadline