Experimental and Archival Research in Auditing: Complementarities, Convergence, and Future Directions

• 成果类型: Editorial Material; Early Access
• 署名作者: Nelson, Mark W.
• 署名单位: Cornell University
• 刊物名称: ACCOUNTING REVIEW
• ISSN/ISSBN: 0001-4826
• DOI: 10.2308/TAR-2025-0477
• 发表日期: 2025
• 关键词: fair value measurements; CONFLICTS-OF-INTEREST; INTERNAL CONTROL; client management; nonaudit services; quality insights; decision-making; auditors use; office size; firm tenure

摘要

This commentary considers experimental and archival auditing research published over the past 50 years and suggests directions for future research. Starting with Ashton (1974a) and Simunic (1980), I discuss major research themes occurring in these literatures. I use Brunswik's lens model as a metaphor that highlights methodological complementarities and opportunities for convergence to address important issues. Possible topics to consider further in future research include the determinants of audit quality, the structure of audit firms and audit regulation, the effect of emerging technologies like AI, teaching and supporting future auditors, potential enhancements of the audit report, and expansion of the services that auditors provide to society.