Must-reads "Auditing Research"

Christoph J. Sextroh
May 08, 2017

In May 2016, the Journal of Accounting Research published a virtual issue on economics-based auditing research, which serves as a useful starting point for researchers who wish to explore this field of research. The virtual issue highlights 16 papers published in JAR between 2001 and 2015; representative of fundamental auditing issues viewed from an economic perspective.

This thread is meant to become a reading list for researchers interested in auditing research. Which (additional) articles or book do you recommend as a starting point for this field of research? What are your "must" and "maybe" reads?

Florian Eugster
May 17, 2017

Thanks Christoph for this post!

The following review paper of DeFond and Zhang (2014, JAE) was quite useful to me:

https://doi.org/10.1016/j.jacceco.2014.09.002

Maria Ishaque
May 18, 2017

Thanks Christoph!

Looks like the papers I am working on might be suitable for submission to the Journal of Accounting Research.

Cheers