International Archival Auditing and Assurance Research: Trends, Methodological Issues, and Opportunities

Simnett, Roger, Carson, E and Vanstraelen, A 2016, International Archival Auditing and Assurance Research: Trends, Methodological Issues, and Opportunities, Auditing: a Journal of Practice and Theory, vol. 35, no. 3, pp. 1-32, doi: 10.2308/ajpt-51377.

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Title International Archival Auditing and Assurance Research: Trends, Methodological Issues, and Opportunities
Author(s) Simnett, Roger
Carson, E
Vanstraelen, A
Journal name Auditing: a Journal of Practice and Theory
Volume number 35
Issue number 3
Start page 1
End page 32
Total pages 32
Publisher American Accounting Association
Place of publication Sarasota, Flo.
Publication date 2016-08
ISSN 0278-0380
1558-7991
Keyword(s) Social Sciences
Business, Finance
Business & Economics
international audit
archival research
audit quality
research opportunities
GOING-CONCERN OPINIONS
FREE CASH FLOW
INDUSTRY SPECIALIZATION
NONAUDIT SERVICES
EARNINGS MANAGEMENT
QUALITY EVIDENCE
LITIGATION RISK
PARTNER TENURE
OFFICE-LEVEL
POLITICAL CONNECTIONS
Summary SUMMARY We present a comprehensive review of the 130 international archival auditing and assurance research articles that were published in eight leading accounting and auditing journals for 1995–2014. In order to support evidence-based international standard setting and regulation, and to identify what has been learned to date, we map this research to the International Auditing and Assurance Standards Board's (IAASB) Framework for Audit Quality. For the areas that have been well researched, we provide a summary of the findings and outline how they can inform standard setters and regulators. We also observe a significant evolution in international archival research over the 20 years of our study, as evidenced by the measures of audit quality, data sources used, and approaches used to address endogeneity concerns. Finally, we identify some challenges in undertaking international archival auditing and assurance research and identify opportunities for future research. Our review is of interest to researchers, practitioners, and standard setters/regulators involved in international auditing and assurance activities.
Language eng
DOI 10.2308/ajpt-51377
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
Persistent URL http://hdl.handle.net/10536/DRO/DU:30150634

Document type: Journal Article
Collections: Faculty of Business and Law
Department of Accounting
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Citation counts: TR Web of Science Citation Count  Cited 33 times in TR Web of Science
Scopus Citation Count Cited 32 times in Scopus
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