The Future of Auditing Research
Routledge Companion to Auditing, edited by David Hay, W. Robert Knechel and Marleen Willekens, 2014.
Posted: 11 Apr 2014
Date Written: January 31, 2014
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.
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