Behavioral research in auditing: Past, present, and future research

Abstract

The purpose of this paper is to provide insight regarding past, present, and future research in behavioral auditing to Ph.D. students and other researchers seeking to identify productive opportunities for future research. Our analysis is informed by recent publication trends and interviews with twenty-one active researchers likely to shape behavioral auditing research in the next decade. The results demonstrate a shift in research interest toward topics including auditor independence, corporate governance, emerging audit approaches, and new assurance services. This shift highlights a growing popularity of research motivated by emerging practice trends and issues receiving attention by the SEC, AICPA, and ASB. Our interviewees stressed the importance of integrating multiple methodologies in future research. Overall, our results demonstrate that behavioral auditing research remains an active and successful area of literature.

Citation

Gramling, A.A., Johnstone, K.M. and Mayhew, B.W. (2001), "Behavioral research in auditing: Past, present, and future research", Advances in Accounting Behavioral Research (Advances in Accounting Behavioural Research, Vol. 4), Emerald Group Publishing Limited, Leeds, pp. 47-75. https://doi.org/10.1016/S1474-7979(01)04068-6