Get 20M+ Full-Text Papers For Less Than $1.50/day. Start a 14-Day Trial for You or Your Team.

Learn More →

Issues and Opportunities in Archival Audit Research

Issues and Opportunities in Archival Audit Research This paper encourages audit researchers to consider archival research methodologies and assists in designing an effective research project. Archival research offers many benefits and presents many challenges not existing in other forms of research as actual audit workpapers provide a rich depiction of the actual audit process. Differences in audit methodologies and workpapers, however, create issues such as the measurement of variables and definitional inconsistency. Other issues with archival studies include relatively less control over the research process, confidentiality of data, and difficulty in obtaining audit firm cooperation. Suggestions for resolving these issues are offered and analysis of three successful archival studies is provided to demonstrate how archival research designs were adapted to the needs of the project. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png International Journal of Auditing Wiley

Issues and Opportunities in Archival Audit Research

Loading next page...
 
/lp/wiley/issues-and-opportunities-in-archival-audit-research-0teG8yXlDu
Publisher
Wiley
Copyright
Copyright © 2001 Wiley Subscription Services, Inc., A Wiley Company
ISSN
1090-6738
eISSN
1099-1123
DOI
10.1111/1099-1123.00339
Publisher site
See Article on Publisher Site

Abstract

This paper encourages audit researchers to consider archival research methodologies and assists in designing an effective research project. Archival research offers many benefits and presents many challenges not existing in other forms of research as actual audit workpapers provide a rich depiction of the actual audit process. Differences in audit methodologies and workpapers, however, create issues such as the measurement of variables and definitional inconsistency. Other issues with archival studies include relatively less control over the research process, confidentiality of data, and difficulty in obtaining audit firm cooperation. Suggestions for resolving these issues are offered and analysis of three successful archival studies is provided to demonstrate how archival research designs were adapted to the needs of the project.

Journal

International Journal of AuditingWiley

Published: Nov 1, 2001

There are no references for this article.