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  • Writer's pictureHeidi Wechtler

An inductive Typology of Auditing Research

with Cedric Lesage


Highlights

Over the last 30 years audit practices have undergone what has been called an ‘‘explosion’’(Power 1994), which has also extended to auditing research. An increasing number of auditing research papers have been presented at international conferences, new networks have been developed over the period (eg, EARNet, the European Audit Research Network), and new journals dedicated to the publication of academic research papers in auditing have appeared (Auditing: A Journal of Practice and Theory in 1981, International Journal of Auditing in 1997). Besides growing in volume, auditing research has also explored a wider diversity of research themes and mobilized a wider range of theories and methodologies, enriching the auditing research field (Mock, Watkins, Caster, and Pincus 1993). This growing complexity has made an overview of the whole auditing research field increasingly elusive. A global picture …


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Reception

FT50


Cite

Lesage, C., & Wechtler, H. (2012). An inductive typology of auditing research. Contemporary Accounting Research, 29(2), 487-504.

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