The Future of Auditing Research

Routledge Companion to Auditing, edited by David Hay, W. Robert Knechel and Marleen Willekens, 2014.

Posted: 11 Apr 2014

See all articles by David Hay

David Hay

University of Auckland - Business School

W. Robert Knechel

University of Florida - Fisher School of Accounting

Marleen Willekens

Katholieke Universiteit Leuven (KUL)

Date Written: January 31, 2014

Abstract

This chapter reviews key issues for future auditing research that is relevant to the future of auditing. We reflect on key issues for future research including audit quality; auditor independence; regulation; audit markets; auditing and governance; and auditing of private companies. We review issues that appear to have been under-researched, and we provide a concluding discussion of auditor judgment and decision making issues.

Suggested Citation

Hay, David and Knechel, W. Robert and Willekens, Marleen, The Future of Auditing Research (January 31, 2014). Routledge Companion to Auditing, edited by David Hay, W. Robert Knechel and Marleen Willekens, 2014., Available at SSRN: https://ssrn.com/abstract=2423232

David Hay (Contact Author)

University of Auckland - Business School ( email )

12 Grafton Rd
Auckland, 1010
New Zealand

W. Robert Knechel

University of Florida - Fisher School of Accounting ( email )

Warrington College of Business
PO Box 117166
Gainesville, FL 32611-7166
United States

Marleen Willekens

Katholieke Universiteit Leuven (KUL) ( email )

Naamsestraat 69
B-3000 Leuven
Belgium

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