A high proportion of the audits and assurance engagements conducted in the world are on smaller
entities, and yet most research concentrates on larger entities. Auditing and assurance for smaller
entities often has features that make it useful in resolving research questions, such as reduced levels
of regulation or a wide variety of assurance providers. The IAASB is currently developing a set of
standards for the audit of less complex entities, and that is one area among many that we are
interested in considering as suitable for the special issue. In order to encourage the publication of
research on these important but often overlooked areas of assurance, we call for researchers to
submit research papers on auditing and assurance for smaller entities.
We highlight a number of areas of particular interest and importance, although this list is not
1. Non‐mandatory (voluntary) audits – why they are demanded and their value.
2. Audits of smaller business entities – for whom are they prepared and particular challenges.
3. Alternative forms of assurance for smaller entities – including types, and impact.
4. Charities – scope of regulatory audits/alternative assurance and demands for voluntary
5. Voluntary organizations – NGOs, membership societies etc – who demands assurance and
6. Unregulated audits – audits where there are no requirements for auditing standards to be
7. Auditing standards for less complex entities – content, benefits and challenges.
This call is open to all methodologies. In addition to quantitative research, we will consider research
utilising smaller sample sizes and case studies and research providing descriptive statistics on an
Special Issue Guest Editors
• Adjunct Professor Carolyn Cordery (Victoria University of Wellington) firstname.lastname@example.org
• Associate Professor Lasse Niemi (Aalto University) email@example.com
• Professor David Hay (University of Auckland) firstname.lastname@example.org
Papers must be submitted by 29 February 2022. Papers will undergo a review process and are
expected to be published in 2022. To submit your paper, please follow the IJA Author Guidelines at