1. Earnings management

2. Audit quality

3. Value relevance

4. Financial reporting quality

It's a difficult question. ESG discourse in accounting and auditing can be a good choice. Omid Farhadi

Inflation Accounting and/or dual currency accounting, auditing without/with sampling in a fully computerized environment are the subjects that I can recommend.

You can look for forensic audit and responsibility accounting.

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I suggest to you choose the topic about operational auditing.

1. Impact of AI and Automation on Accounting and Auditing

2. Blockchain Technology in Financial Reporting and Auditing

3. Sustainability Reporting and Environmental, Social, and Governance (ESG) Metrics

4. Data Analytics and Big Data in Auditing

5. Ethics and Fraud Detection in Accounting

من المواضيع المهمة الان في مجال التدقيق هي المواضيع المتعلقة باستخدامات ادوات الذكاء الاصطناعي في مجال المحاسبة والتدقيق

Subjects to research on in accounting.

1. Impact of technology on auditing practices: Investigate the influence of advancements such as artificial intelligence, data analytics, blockchain, and automation on the auditing process, including their benefits, challenges, and ethical considerations.

2. Corporate governance and financial reporting quality: Study the relationship between corporate governance mechanisms, such as board composition, executive compensation, and internal control systems, and the quality of financial reporting in order to understand how effective governance practices can enhance transparency and reliability.

3. Accounting standards and their impact on financial statements: Analyze the implementation and application of accounting standards, such as International Financial Reporting Standards (IFRS) or Generally Accepted Accounting Principles (GAAP), to assess their influence on financial statements, decision-making, and comparability across organizations.

4. Sustainability accounting and reporting: Explore the role of accounting in measuring and disclosing environmental, social, and governance (ESG) performance, as well as the impact of sustainability reporting on stakeholders' decision-making, company valuation, and reputation management.

Auditing

1. Audit quality and independence: Investigate the factors that affect audit quality, such as auditor independence, professional skepticism, audit firm size, and the influence of non-audit services on auditor objectivity. This research can contribute to understanding the determinants of high-quality audits and enhancing confidence in the reliability of financial statements. 2. Fraud detection and prevention: Examine the effectiveness of auditing procedures and techniques in identifying and preventing fraud. This research can explore the role of data analytics, forensic accounting, whistleblowing mechanisms, and internal control systems in detecting fraudulent activities within organizations.

3. Auditor liability and litigation: Study the impact of auditor liability on audit quality and auditor behaviour. Analyse the legal environment and its influence on auditors' risk assessment, litigation costs, insurance, and the provision of audit services, ultimately helping to identify ways to improve professional responsibility and mitigating audit-related litigation risks. 4. Audit committees and their impact: Investigate the composition, effectiveness, and responsibilities of audit committees in promoting good governance practices and overseeing the auditing process. Research on audit committees can shed light on their contribution to audit quality, financial reporting integrity, and the prevention of accounting scandals

The Role of Forensic Accounting in Corporate Governance and investigating the financial crimes.

Audit quality is not new but inconclusive. I like to suggest the role of accounting in enhansing audit quality.

Financial Reporting Quality: Investigating factors that affect the quality of financial reporting, such as earnings management, accounting conservatism, and the impact of accounting standards (e.g., IFRS, GAAP).

Audit Quality and Effectiveness: Studying audit quality indicators, audit committee effectiveness, auditor independence, and the impact of audit reforms on audit quality.

The impact of forensic audit dynamics on financial reporting quality

The nexus between cloud accounting information and performance of quoted firms

Adoption of international financial reporting system and audit reporting quality of quoted firms

El Manejo contable en las empresas emergentes por disposiciones legales y tributarias

Determentes the factors that effect the Adoption of IFRS especially in developing countries

Audit interventions on work overload and turnover in healthcare facilities and healthcare workers specialli after the COVID pandemic.

Suggested research subjects in accounting and auditing include:

razonabilidad de los gastos operativos de las empresas de la amazonia peruana