Special Issue: Papers from AALNEC

Abstract

This issue of the International Journal of Auditing includes papers from AALNEC—the inaugural Audit and Assurance for Listed and Non-Listed Entities Conference which was hosted by the Deakin Business School Department of Accounting in Melbourne, Australia, together with the Auditing Special Interest Group (ASIG) of the British Accounting & Finance Association (BAFA). It was held over two full days in Melbourne in February 2020, and for many of us, it was the last conference held in person before the COVID-19 lockdowns. It was a highly successful conference with illustrious plenary speakers, high-calibre panel sessions combining academics, practitioners and regulators and excellent research papers. Full paper available at https://doi-org.ezproxy.auckland.ac.nz/10.1111/ijau.12241