Greetings, Amir, Here are some articles that I published that might help you.

Selected Academic Journal Articles

1) Juma’h & Li Y. (2023) The effects of auditors’ knowledge, professional skepticism, and perceived adequacy of accounting standards on their use intention of blockchain. International Journal of Information Systems (IJAIS), 51, https://doi.org/10.1016/j.accinf.2023.100650

2) Li, Y & Juma'h, A. (2022). The Effect of Technological and Task Considerations on Auditors’ Acceptance of Blockchain Technology, Journal of Information Systems, 36(3), 129-151.

3) Juma’h, A. H. & Alnsour, Y. (2021). How do Investors Perceive the Materiality of Data Security Incidents? Journal of Global Information Management (JGIM), 29 (6), 1-32.

4) Juma’h, A. H. & Alnsour, Y. (2020). The Effect of Data Breaches on Company Performance, International Journal of Accounting and Information Management (IJAIM), 28(2).

5) Juma’h, A. H. (2019), Behavioral Elements Related to Consideration and Use of the Materiality Concept in Accounting Practices. Accountancy Business and the Public Interest, 18(1), 144, 161, http://visar.csustan.edu/aaba/AhmadJumah2019.pdf

Internal control practices and performance of higher institutions (you can add the instructions that near to ur location)

2. Audit committee characteristics and Financial performance

I think, the hot topic is that due to advances in technology the audit paper work is eliminated. Neither the clients nor the auditors need to keep the paperwork. Audit sampling also becoming a history. Now, you can download all your client`s accounts receivable (as an example) on your computer and write a program (or run a program) through which can audit the whole population. I.e. All invoices and payments can be verified through electronic means and consequently the balances are confirmed. Invoices and payment vouchers (in pdf format) are read by the computer. Also, by downloading the electronic authorizations, auditor can compare required authorizations with the actual ones. Accordingly all exception analysis can be done through the computers and audit programs. This will enable them to continuous auditing which in turn will increase efficiency of the audits and release time pressure.

• Blockchain Technology in Auditing: Explore how blockchain can enhance transparency and efficiency in auditing processes.
• Data Analytics in Auditing: Investigate the use of data analytics tools and techniques in auditing to improve risk assessment and detection of irregularities.
• Audit Automation and AI: Examine the impact of artificial intelligence on auditing procedures and assess how automation can streamline the audit process.

Hello good time

Thank you for your suggestions, dear friend

Controversy of unqualified opinion for corruptive governmental organization units

There are several hot topics in Auditing research currently. Here are some of them:

1. The use of artificial intelligence (AI) and machine learning in auditing: With advances in technology, there is increasing interest in exploring the potential of AI and machine learning algorithms to enhance audit quality, efficiency, and effectiveness.

2. Audit quality: The focus on audit quality continues to be an important topic in the auditing literature. Researchers are exploring ways to improve audit quality, including the impact of auditor expertise, audit firm size, and audit committee effectiveness.

3. Auditing standards and regulations: The changing regulatory landscape continues to be a hot topic for auditing research. Topics within this area include the impact of the PCAOB’s inspections and enforcement activities on audit quality, and the effectiveness of auditor reporting requirements.

4. Communication between auditors and clients: The importance of effective communication between auditors and clients has been highlighted in recent years. Research in this area has explored factors that facilitate or hinder communication, and the impact of effective communication on audit quality.

5. Environmental, social, and governance (ESG) reporting: The interest in ESG reporting continues to grow, and auditors may play an important role in ensuring the accuracy and reliability of such reporting. Research in this area has explored factors that impact auditor willingness to accept ESG engagements, and the impact of ESG assurance on financial reporting quality.

Audit dependable information is an essential tool to protect owners from intentional and unintentional errors in resource management. Presently, audit quality outcomes are yet to satisfy the stakeholders in all sectors of the economy. No organisation operates without input from the public sector. I like to suggest a topic on Audit Quality and Public Sector Sustainability.

Investigate the factors that influence audit quality, including auditor independence, professional skepticism, and ethical considerations.

As environmental and sustainability reporting gains importance, analyze the role of auditors in ensuring the accuracy and reliability of these disclosures.

Investigate the techniques and tools used in forensic auditing, particularly in the detection and prevention of fraud

Analyze the impact of international auditing standards like the International Standards on Auditing (ISAs) on audit quality and consistency worldwide.

1:AUDITORS’ INDEPENDENCE AND FINANCIAL REPORTING QUALITY THE MODERATING EFFECTS OF AUDIT COMMITTEE FINANCIAL EXPERTISES

2:THE INFLUENCE OF AUDITOR'S INDEPENDENT, AUDIT EXPERIENCE AUDIT QUALITY ON FINANCIAL PERFORMANCE

the role of internal auditors in risk management, corporate governance, and their increasing role in providing assurance beyond traditional financial auditing.

role of blockchain technology enhance audit transparency, especially in verifying the authenticity and integrity of financial information.

Analysis of discrepancy in government programs Auditing in Tehran.

Major indecency in Government Auditing in Tehran.

Audit quality outcomes have failed to satisfy stakeholders in all sectors of the economy. The emphasis now is on non-financial issues. A hot topic I like to suggest is the Auditor's opinion onquality outcomes.

Sustainability Reporting even though it is not mandated in US many companies report on their sustainability progress on an annual basis. An audit on sustainability report can provide a comprehensive view of the company's management that focuses on the management, performance, and reporting of the company in the context of sustainability. Pls also check GRI. The Global Reporting Initiative (GRI) is an organization that provides sustainability reporting guidelines.

about which subject???

The impact of audit independence on financial performance .

The influence of audit fees, audit tenure on investigation of financial report quality.

The role of external auditor on review of financial statements.

Audit independent and financial report quality: moderative effect of audit committee independent