Assurance services and associated research opportunities

Discussions on research opportunities in the assurance services area have so far originated in North America. Two of the better known research perspectives have been those presented by Elliott (1995) and Kinney (1998). These have tended to emphasise the changing landscape for assurance services and the changing relationship between the assurance provider and the user. This paper provides a further consideration of future research opportunities from both an economic and behavioural perspective. © 1999 CPA Australia.