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Special Issue: Historical Perspectives on Auditing

Special issue call for papers from Managerial Auditing Journal

Guest Editors: Garry D Carnegie, RMIT University, Australia, and Christopher J. Napier, Royal Holloway University of London, UK

This issue examines the history of auditing ideas, concepts and methods, and the regulation and practical work of auditors.

Modern studies of auditing as a professional and practical activity frequently overlook the historical emergence and development of auditing ideas, concepts and methods. This makes it difficult for contemporary researchers and practitioners to appreciate the extent to which current practices are grounded in past contexts, and are formed by long-standing processes of change. Indeed, apparently recent developments in audit are often the outcomes of complex influences whose effects are felt over considerable periods of time. The broader significance of audit in modern life, as symbolized by Michael Power’s notion of the “audit society”, is now widely accepted, but knowledge of the historical roots of the “audit society” is perhaps less well established.

Despite the growth in historical accounting research in recent years, the history of auditing has been relatively neglected. This special issue sets out to address this neglect, by encouraging historical explorations of auditing theory and practice, and the people and organizations who regulate, perform and consume audit and similar assurance products.

Possible topics include, but are not limited to, the following:

  • The emergence and development of auditing ideas and concepts
  • Histories of particular audit techniques, such as statistical sampling, risk-based auditing
  • The historical development of the literature of auditing, including professional guidelines and textbooks
  • Audit practice and its relationship with social, political, economic and environmental contexts in the past
  • Historical audit successes and failures
  • The developments of internal control and internal audit
  • The emergence of new modes of audit, such as sustainability auditing
  • Criticisms of past audit approaches
  • The development of an “audit society” in different periods and locations.

Submission instructions

Submissions open on 1 January 2016. The submission deadline for this special issue is 31 May 2016. Publication of accepted papers is expected to be 2017.

Submitted papers should not be previously published or under review for publication elsewhere. The format of the papers should follow the submission guidelines of MAJ. Papers should be submitted through the ScholarOne admissions system which can be found at:

More information and author guidelines can be found at: