Research in Auditing

Auditing is a crucial part of our system of corporate governance. This subject will give students a much greater understanding of auditing and assurance and in particular how research into auditing and assurance informs auditing principles, practice and theory. It is a readings and discussion based seminar course. Auditing research employs a range of empirical methods and the selection of papers in this course is designed to reflect that diversity. However, auditing research can be broadly categorized into two main groups: research about auditing and research into the process of auditing. The first group is predominantly archival research and draws from economics. The second group is mainly behavioural research and draws from psychology as well as from topics of interest to the auditing profession. We will cover both of these streams of research.