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International Journal of Computer Auditing
(An Official Journal for International Computer Auditing Education Association)
Editor-in-Chief : Shi-Ming Jack Huang and Tawei David Wang

This journal aims to provide a multidisciplinary platform for the advancement of knowledge in the areas of Computer Auditing. All business activity is goal-oriented, but risky; and all business people are accountable to someone for their actions and for the consequences of their behaviour. Yet, traditional financial accountability is understood as assertions by management about financial success or failure and not sufficiently believable or transparent.

Moreover, traditional financial audits are not always assuring due to the lack of sufficient evidence or explanations of organizational behaviour. We are in need of a new (semiotic) paradigm that facilitates the integration and reconciliation of traditional accounting, organizational risk analysis, modern information systems and technology, and modern auditing for assurance purposes.

In this proposed journal, International Journal of Computer Auditing (IJCA), we aim to gather the strength of all researchers who are interested in using the accounting and information technology to research into developing and improving risk management be it in the

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ISSN 2562-9980 (Print)
ISSN 2562-9999 (Online)



Professionals, academics and researchers


The journal publishes original and review papers, technical reports, and case studies using both quantitative and qualitative modelling techniques in business assurance research. Contribution may be by submission or invitation, and suggestions for special issues and publications are welcome.


Papers are solicited that address these issues from an empirical and/or conceptual point of view. Possible topics of interest include (but are not limited to):

  1. Digital Business: Innovation, Strategy and Governance
  2. ESG Education、Reporting and Auditing Issue
  3. Continuous Auditing and Monitoring
  4. Enterprise Risk Management
  5. IT Governance/ Data Governance
  6. Information Systems Auditing and Control
  7. Security Management for Information Systems
  8. Compliance & Legal: AML, Anti-Bribery and Regulatory Compliance
  9. Modern Accounting Education: Accounting Information System, Internal Control and Auditing
  10. Big Data, Data Mining and Business Analytic Technology
  11. Cyber Security, Information Security and Privacy
  12. Auditing, Fraud Detection and Forensic Accounting
  13. Artificial Intelligence for Auditing
  14. Computer Assisted Audit Techniques (CAATs), Auditing Software and GRC Software
  15. Computer Auditing in Banking/ Insurance/ CPA Services
  16. Computer Auditing in Government/ Healthcare/ Education
  17. Computer Auditing in Manufacture/ Retail/ Transportation/ Telecom/ Utilities
  18. Other related fields in Computer Auditing

Submission of Papers

Manuscripts should be double-spaced throughout and submitted via email attachment in MS Word format to Editor-in-Chief, Dr. Tawei (David) Wang or Dr. Shi-Ming Huang at together with a brief biosketch, 1-10 keywords and an abstract of approximately 50-100 words. Please check our web site at concerning the format, style, and guide to authors. Manuscripts could be original papers, empirical studies, literature and research reviews providing new perspectives, studies based on a synergy of sustainable economy, enterprise development, comparative studies, or case studies. Each paper submitted will be subjected to the double-blind review procedures of IJCA.

Submission Format

All submissions should be MS Word or PDF file and use the APA writing format.
-See for details. Download the word template.

Copy Right

Download the Copy Right.


    All submissions must be anonymous and will be peer-reviewed by an international expert committee. The reviewing procedures is double-blind, meaning that the anonymity of authors and reviewers is preserved all along the review process. Please prepare your paper in a way that preserves anonymity of the authors:

    • Do not put authors’ names under the title.
    • Avoid using phrases such as “our previous work” when referring to earlier publications by the authors. However, reviewers must be able to compare your current submission to other related work in the area. We ask that if you are citing your own work, that you refer to it in the third person as opposed to removing it completely because of blind review.
    • Remove information that could identify the authors in the acknowledgements.
    • Avoid providing links to websites that could identify the authors.
    After authors submit their paper, it will go through a rigorous review process.

    Review Process

    • The editor-in-chief reserved the right to eliminate submissions that do not follow the submission instructions (format, anonymity, etc.) or that do not match any of the conference themes.
    • The editor-in-chief assigns each paper to at least two carefully selected international expert committee members who are a representative of the research topic of the paper. The editor-in-chief will have access to the authors identity through the submission website, in order to avoid conflicts of interest when assigning the paper to the international expert committee members.
    • The international expert committee members will provide a review according to a set of criteria including: innovation, reference to prior work, clarity of presentation, methodological rigor, importance of contribution and relevance to the workshop.
    • The editor-in-chief gathers all the reviews, writes a meta-review based on the reviewers’ comments in order to finalize a decision for each paper. The editor-in-chief may ask further details to a reviewer in case of conflict of if the produced comments are too concise.
    • Confidentiality of submissions is maintained for the international expert committee members during the review process. All rejected submissions will be kept confidential in perpetuity.


Shi-Ming(Jack) Huang Dean of Research and Development, Faculty of Accounting and Information Technology, National Chung Cheng University, Taiwan
Tawei (David) Wang Professor, School of Accountancy and MIS, DePaul University Chicago, USA

Editorial Advisory Board

Hart Will Professor Emeritus of Information Systems and Computer Auditing, University of Victoria, Canada
Theophanis C. Stratopoulos PwC Chair,School of Accounting and Finance, University of Waterloo, Canada
Binshan Lin BellSouth Professor, Louisiana State University in Shreveport, USA
Peter Smith Emeritus Professor, School of Computing, University of Sunderland, UK

Editorial Board

Ayse Bener Ryerson University, Canada
Hai Wang Sobey School of Business, Saint Mary's University, Canada
Andrew Gaudes Dean, Goodman School of Business, Brock University, Canada
James Lin L&C landscaping, Canada
Linda Chen Swissport International Ltd., Canada
Michael Chen Tall City Telecommunications Inc., Canada
Chi-Chun Chou California State University in Monterey Bay, USA
Chia-Ching Cho National Chung Cheng University, Taiwan
Fengchun Tang Virginia Commonwealth University, USA
Georg Herde Deggendorf Institute of Technology, Germany
Kuo-Ming Chao Coventry University, UK
Kyunghee Yoon University of San Francisco, USA
Ling-Yi Chou Asia University, Taiwan
Mi Zhou Virginia Commonwealth University, USA
Mike Tarn University of Western Michigan, USA
Tiffany Chiu Ramapo College of New Jersey, USA
Ting-Ting Lin Ohio University, USA
Toshifumi Takada Tohoku University, Japan
Victoria Chiu SUNY Oswego, USA
Yen-Yao Wang Auburn University, USA
Yunsen Wang Southwestern University of Finance and Economics, PRC
Nen-Chen (Richard) Hwang California State University San Marcos, USA

International Journal of Computer Auditing is dedicated to the publication of accounting, auditing, corporate governance, management, information technology, economics, and finance research, and the published papers are strictly reviewed. Any research papers involving plagiarism, multiple submissions per manuscript (repetitive submissions), fabricated (fake) materials, works by a ghostwriter, undisclosed conflicts of interest, etc., will not be accepted by this journal. These ethical guidelines for the International Journal of Computer Auditing publication contain the responsibilities, rights, and obligations of authors, editors, and reviewers (The publication ethics code is based on Elsevier ( and COPE journal editor best practice guidelines.) :

    Duties of authors

    • Principles of Contribution
      After the manuscript is reviewed and accepted, the author shall authorize the copyright of the manuscript to the International Computer Auditing Education Association. Manuscripts must be written in accordance with the “writing format” of this journal.
    • Reporting Standard
      The author needs to indicate the accuracy and importance of the research objective in discussion in the original thesis and work and accurately express it in the basic research data. Research papers must contain references and important details to facilitate others to repeat the experiment. Any fraud and incorrect statements that constitute unethical behavior are unacceptable.
    • Originality and plagiarism
      The author should ensure that the entire research paper (report) is original, and if any other author’s argument is used, it must be clearly quoted. Immoral acts such as plagiarism or plagiarism are unacceptable, including privately embezzling the conclusions of others as their own results, copying or reinterpreting the essence of other works, and imitating others’ works as their own works.
    • Data access and retention
      Authors need to retain the original data for review by the review committee and for editorial review or public access to materials after publication.
    • Publications that are compounded, repeated, or published at the same time
      By submitting an article to this journal, the author has confirmed that the research paper (report) has not been published and has not been submitted to other journals, and the submission has been approved by all authors. However, under certain conditions, secondary publications can be allowed. However, the author and each (first and second) journal editor must agree to the secondary publication, and the materials and interpretations of the secondary publication must be consistent with the original. The first publication is consistent with the paper, and the first publication must also be listed in the references of the second publication.
    • Notification of data sources
      Authors must ensure the correct use of all cited documents (including their own works).
    • A detailed list of the authors of the paper
      All important contributors to the research paper (report), such as the idea, design, implementation, or clarification, must be listed as co-authors, and the personnel involved in the relevant research project must also be listed clearly. Corresponding authors must ensure that all contributing co-authors are listed in the paper, and corresponding authors must confirm that each co-author has reviewed the document and agreed to submit the manuscript.
    • Conflict of interest
      Authors are required to disclose any research funding sources or other conflict-of-interest information that may be deemed to affect the research results or interpretation of the results. These include financial grants, project grants, employment relationships, consultants, material ownership, remuneration, expert testimony fees, and patent application/registration or donation authorization. Information on possible future conflicts of interest must also be provided as soon as possible.
    • Errors in research content
      Suppose an author discovers a major error or omission in a published work. In that case, he or she is obliged to notify the publishing unit immediately and cooperate with the executive editor to withdraw or correct the paper. The author should clearly explain the content of the corrected paper and provide the editor with the updated information.

    Duties of Editors

    The following guidelines are based on the principles provided by Elsevier and COPE’s Best Practice Guidelines for Journal Editors.
    • Editor’s general responsibilities
      The editor is responsible for all content published in International Journal of Computer Auditing the editor should:
       (1)Meet the needs of readers and authors as much as possible;
       (2)Continuously improve the journal;
       (3)Ensure the quality of materials published by journals;
       (4)Fully respect the freedom of speech;
       (5)Maintain the integrity of academic records;
       (6)Should always be willing to issue errata, clarifications, withdrawals, and apologies when needed.
    • Right to decide on publication
      For manuscripts that have completed peer review, the editor can decide whether to publish the submitted article in the end. Editors must comply with the journal’s editorial guidelines and the legal principles of defamation, copyright, and plagiarism. The editor may authorize the review committee to exercise the right to decide on publication.
    • Fair competition
      Editors are required to review the papers based on the content of the paper, and must not use race, gender, sexual orientation, religion, nationality, or political beliefs as the review criteria.
    • Confidentiality Principle
      Editors and those who assist the editor shall not disclose any information about the manuscript to the relevant individual authors, reviewers, editorial consultants, and publishers.
    • Disclosure principles and conflicts of interest:
       (1)Without the author’s consent, editors are not allowed to use relevant unpublished materials for personal  research.
       (2)The information and modification suggestions provided by peer review shall not be used for personal  gain.
       (3)When the editor believes that there is a conflict of interest with the author of the manuscript, he must  avoid the review of the manuscript.
       (4)Editors need to request all research contributors to disclose relevant conflict of interest information. If  the conflict of interest is revealed after publication, it is  necessary to issue a correction statement or issue necessary measures such as revocation of publication or declaration of interest.
       (5)It must be ensured that relevant sponsorships have no special treatment during the peer review process  and need to undergo the same review process as other papers.
       (6)Related sponsored projects must be fully in line with the value of academic use rather than commercial   interest considerations.
    • Establishment of grievance mechanism
      Editors should establish appeal channels to allow authors to appeal when their manuscripts are rejected for publication.

    Duties of reviewers

    • Review ability
      Suppose the selected reviewer considers that they are not suitable or unable to review on time. In that case, they must notify the editorial board and take the initiative to request the removal of reviewer qualifications.
    • Confidentiality
      The reviewer must treat the manuscript of the paper as a confidential document and shall not disclose any information to anyone other than the editor.
    • Objective standards
      The review committee must perform the review work impartially and objectively and put forward constructive review opinions to explain the deficiencies of the review papers.
    • Source notification
      The reviewer must be able to identify the relevant information that the author did not cite. For example, all monitoring, investigation, or content conducted by the predecessors must be attached to the relevant citations. The reviewer must also remind the editor to pay attention to any similarities or partial overlaps with other authors in the paper.
    • Principles of Disclosure and Conflicts of Interest
      Without the author’s consent, the reviewer shall not use the relevant unpublished materials for personal research purposes. When the review committee believes that there is a conflict of interest in its review, it must request a withdrawal.

    Call for paper

    Special Issue: Greenwashing and Environment Social Governance (ESG)

    Guest editor: Dr. Chia-Chun Hsieh & Dr. Yan-Yi Chiou
    Submission deadline: 31th October 2024

    Special Issue: ESG Auditing and Reporting

    Guest editor: Dr. Shi-Ming (Jack) Huang & Dr. Ezz Hatab
    Submission deadline: 31th October. 2023

    Special Issue: New Teaching Methods and Cases for Data Analytic in Business Education

    Guest editor: Dr. Shi-Ming (Jack) Huang & Dr. Tawei (David) Wang
    Submission deadline:10th March. 2021.

ICAEA--International Computer Auditing Education Association


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