The frontiers of auditing research

David Hay

Meditari Accountancy Research, 2015, vol. 23, issue 2, 158-174

Abstract: Purpose - – The purpose of this paper is to examine issues at the frontiers of auditing research. After the global financial crisis and the earlier round of reforms, there are many opportunities for research, some driven by current proposals for reforms and some by fundamental research issues. Research can contribute to the development of policy in response to current issues. Research can also be valuable in exploring issues raised in past research. Design/methodology/approach - – Issues that are currently of concern to regulators and for which research would be of value are reviewed, together with fundamental issues arising from previous research. Findings - – The introduction of independent regulation, increasing levels of globalization and increased attention to research by regulatory bodies have drawn attention to some research issues, especially auditors providing non-audit services, rotation of audit firms, joint audits and ways to provide increased competition. In addition, there are a number of areas in which there seems to be an obvious need for auditing research, but surprisingly little research is being done. These topics include the impact of higher-quality auditing in developing economies, and assurance for other entities such as charities and small companies. As more attention is now being given to auditing research, there are opportunities in established areas of research as well. Originality/value - – Research is starting to make a contribution in policy making with relation to auditing, but there is still a need for much more research. The paper provides guidance on areas where further research will be valuable.

Keywords: Corporate governance; Qualitative research; Auditing; Quantitative research; J44; L84; M41 (search for similar items in EconPapers)
Date: 2015
References: Add references at CitEc
Citations: View citations in EconPapers (2)

Downloads: (external link)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (text/html)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (application/pdf)
Access to full text is restricted to subscribers

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eme:medarp:v:23:y:2015:i:2:p:158-174

DOI: 10.1108/MEDAR-12-2014-0062

Access Statistics for this article

Meditari Accountancy Research is currently edited by Prof Charl de Villiers and Warren Maroun

More articles in Meditari Accountancy Research from Emerald Group Publishing Limited
Bibliographic data for series maintained by Emerald Support ().