Fresh Audit and Taxation Dissertation Topics

Audit and Taxation Dissertation Topics

When it comes to audit and taxation research, the right topic can make your dissertation stand out. Instead of going for generic or overused themes, you’ll want to focus on areas that connect with real-world issues, current policies, and industry practices. To help, I’ve listed several topic ideas that are specific, research-friendly, and likely to spark academic discussion.

• Corporate Tax Avoidance and Shareholder Value
• Audit Committee Independence and Financial Reporting Quality
• The Role of Internal Audits in Fraud Detection
• Transfer Pricing Regulations and Multinational Tax Compliance
• Blockchain Technology and Its Impact on Auditing Practices
• Comparative Analysis of Tax Evasion in Developed vs. Developing Economies
• Forensic Auditing as a Tool to Combat Financial Crime
• Impact of International Tax Treaties on Cross-Border Investments
• Earnings Management and Auditor Responsibilities
• The Effect of Digitalisation on Tax Collection Efficiency
• Audit Rotation and Auditor Independence
• Thin Capitalisation Rules and Corporate Tax Planning
• External Audit Quality and Investor Confidence
• Corporate Governance and Its Relationship with Tax Avoidance
• The Impact of IFRS Adoption on Audit Procedures
• VAT Compliance Challenges for Small Businesses
• Auditor’s Role in Preventing Financial Statement Fraud
• Transfer Pricing and Tax Base Erosion in Emerging Markets
• Audit Fees Determinants in the Banking Sector
• Aggressive Tax Planning and Ethical Boundaries
• The Effect of Covid-19 on Audit Risks and Procedures
• The Link Between Executive Compensation and Tax Avoidance
• Fair Value Accounting and Audit Challenges
• Tax Incentives and Foreign Direct Investment Attraction
• Audit Risk Assessment in the Digital Economy
• Relationship Between Audit Quality and Cost of Capital
• Comparative Study of Direct vs. Indirect Tax Systems
• Auditor Reporting and Market Reactions
• Digital Services Tax and Its Global Implications
• Role of Internal Controls in Effective Tax Management
• Auditor Litigation Risk and Audit Quality
• Tax Havens and the Future of Global Tax Policy
• Effectiveness of Statutory Audits in Detecting Misstatements
• Corporate Tax Transparency and Public Perception
• Artificial Intelligence in Modern Auditing Techniques
• Relationship Between Tax Aggressiveness and Corporate Reputation
• Audit Firm Size and Financial Statement Reliability
• The Role of Auditors in Detecting Money Laundering
• Tax Morale and Voluntary Tax Compliance
• Audit Reporting Lag and Its Market Consequences
• Global Minimum Tax and Its Implications for MNCs
• Risk-Based Auditing and Organisational Efficiency
• Corporate Social Responsibility and Tax Avoidance Behaviour
• Continuous Auditing in the Era of Big Data
• Tax Penalties and Their Effectiveness in Ensuring Compliance
• The Impact of Audit Expectation Gap on Stakeholder Trust
• Tax Compliance Costs and Small Business Growth
• Audit Opinions and Their Impact on Stock Prices
• Gender Diversity on Audit Committees and Audit Quality
• Tax Reforms and Their Impact on Economic Growth
• Environmental Taxation and Corporate Behaviour
• Auditor-Client Relationship and Independence Threats
• The Role of Technology in Detecting Tax Fraud
• Audit Materiality Judgements and Investor Decisions
• Comparative Study of Corporate Taxation Systems in the EU

Final Thoughts

Your dissertation topic is more than just a title — it sets the stage for your entire research journey. By choosing areas that reflect modern challenges like digital taxation, sustainability, or corporate governance, you’ll not only meet academic requirements but also contribute to ongoing discussions in the field.