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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.
Intended learning outcomes
Relying on theoretical and empirical discussions of the current research in auditing prescribed for this subject students completing this subject should be able to:
- Read and understand articles from the auditing literature
- Analyse and critically review auditing research designs
- Evaluate the value of auditing research to the auditing profession and business community
- Identify interesting and relevant research projects in auditing and assurance
- Develop an auditing research proposal
While undertaking Research in Auditing students will have ongoing opportunities to enhance their communication, problem-solving and analytical skills as follows:
• Critical evaluation of research and policy literature
• Oral communication and presentation skills
• Written communication skills
• Listening to others, evaluation of arguments and defending a position
Last updated: 3 November 2022