Twenty-Five-Year Overview of Experimental Auditing Research: Trends and Links to Audit Quality

Simnett, Roger and Trotman, KT 2018, Twenty-Five-Year Overview of Experimental Auditing Research: Trends and Links to Audit Quality, Behavioral Research in Accounting, vol. 30, no. 2, Fall, pp. 55-76, doi: 10.2308/bria-52138.

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Title Twenty-Five-Year Overview of Experimental Auditing Research: Trends and Links to Audit Quality
Author(s) Simnett, Roger
Trotman, KT
Journal name Behavioral Research in Accounting
Volume number 30
Issue number 2
Season Fall
Start page 55
End page 76
Total pages 22
Publisher American Accounting Association
Place of publication Lakewood Ranch, Flo.
Publication date 2018
ISSN 1050-4753
Keyword(s) Social Sciences
Business, Finance
Business & Economics
audit and assurance
experimental research
audit quality
research opportunities
Summary ABSTRACT We examine 468 experimental auditing research papers that were published in ten leading accounting and auditing journals from 1991–2015 to address three key issues. First, we consider the trends in experimental auditing research and find that while the total number of papers published in the leading journals has expanded, the percentage of experimental auditing papers has decreased substantially. Second, in order to support evidence-based standard-setting and regulation, and to identify the audit quality issues that have been addressed, we map this research to the IAASB Framework for Audit Quality. We find that the majority of studies have concentrated on the processing stage of the Framework and at both the engagement and firm levels. Third, breaking our period of study into five five-year blocks, we observe a significant evolution in experimental research over the 25 years of our study, as evidenced by trends in the topics examined, types of participants used, and data collection approaches used.
Language eng
DOI 10.2308/bria-52138
Indigenous content off
Field of Research 1501 Accounting, Auditing and Accountability
HERDC Research category C1.1 Refereed article in a scholarly journal
ERA Research output type C Journal article
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Document type: Journal Article
Collections: Faculty of Business and Law
Department of Accounting
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