Creation of Auditing Knowledge:

Focus on Fundamentals

Publikation: Konferencebidrag uden forlag/tidsskriftPaperForskning

Resumé

 

Even though auditing research could play a role in understanding the many challenges that are threatening the profession, and in providing possible solutions, it seems to have failed in adequately doing so. This is for a major part because of a lack of research into auditing's basic assumptions, and a too one-sided view on the creation of auditing knowledge. The purpose of this paper is to call for more (diverse) research in this area. Earlier calls have been few and far between, and have not resulted in a lot of research. Within the last two decades though, the auditing universe has changed so much that high-quality auditing research never has been needed more. By reviewing available literature challenges to the auditing profession are explored, and the creation of knowledge in general and auditing knowledge in particular are discussed with respect to methodological approaches and operative paradigms. The article concludes with implications for future research.

OriginalsprogEngelsk
Publikationsdato2008
Antal sider32
StatusUdgivet - 2008
BegivenhedEuropean Accounting Association Doctoral Colloquium - Sintra, Portugal
Varighed: 21. apr. 200724. jul. 2007
Konferencens nummer: 23

Konference

KonferenceEuropean Accounting Association Doctoral Colloquium
Nummer23
LandPortugal
BySintra
Periode21/04/200724/07/2007

Fingeraftryk

Auditing
Paradigm
Reviewing

Emneord

  • revision
  • Videnskabsteori

Citer dette

Liempd, D. V. (2008). Creation of Auditing Knowledge: Focus on Fundamentals. Afhandling præsenteret på European Accounting Association Doctoral Colloquium, Sintra, Portugal.
Liempd, Dennis van. / Creation of Auditing Knowledge: Focus on Fundamentals. Afhandling præsenteret på European Accounting Association Doctoral Colloquium, Sintra, Portugal.32 s.
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title = "Creation of Auditing Knowledge:: Focus on Fundamentals",
abstract = "  Even though auditing research could play a role in understanding the many challenges that are threatening the profession, and in providing possible solutions, it seems to have failed in adequately doing so. This is for a major part because of a lack of research into auditing's basic assumptions, and a too one-sided view on the creation of auditing knowledge. The purpose of this paper is to call for more (diverse) research in this area. Earlier calls have been few and far between, and have not resulted in a lot of research. Within the last two decades though, the auditing universe has changed so much that high-quality auditing research never has been needed more. By reviewing available literature challenges to the auditing profession are explored, and the creation of knowledge in general and auditing knowledge in particular are discussed with respect to methodological approaches and operative paradigms. The article concludes with implications for future research.",
keywords = "revision, Videnskabsteori, auditing, Philosophy of Science",
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Liempd, DV 2008, 'Creation of Auditing Knowledge: Focus on Fundamentals' Paper fremlagt ved European Accounting Association Doctoral Colloquium, Sintra, Portugal, 21/04/2007 - 24/07/2007, .

Creation of Auditing Knowledge: Focus on Fundamentals. / Liempd, Dennis van.

2008. Afhandling præsenteret på European Accounting Association Doctoral Colloquium, Sintra, Portugal.

Publikation: Konferencebidrag uden forlag/tidsskriftPaperForskning

TY - CONF

T1 - Creation of Auditing Knowledge:

T2 - Focus on Fundamentals

AU - Liempd, Dennis van

N1 - Sider: 1-32

PY - 2008

Y1 - 2008

N2 -   Even though auditing research could play a role in understanding the many challenges that are threatening the profession, and in providing possible solutions, it seems to have failed in adequately doing so. This is for a major part because of a lack of research into auditing's basic assumptions, and a too one-sided view on the creation of auditing knowledge. The purpose of this paper is to call for more (diverse) research in this area. Earlier calls have been few and far between, and have not resulted in a lot of research. Within the last two decades though, the auditing universe has changed so much that high-quality auditing research never has been needed more. By reviewing available literature challenges to the auditing profession are explored, and the creation of knowledge in general and auditing knowledge in particular are discussed with respect to methodological approaches and operative paradigms. The article concludes with implications for future research.

AB -   Even though auditing research could play a role in understanding the many challenges that are threatening the profession, and in providing possible solutions, it seems to have failed in adequately doing so. This is for a major part because of a lack of research into auditing's basic assumptions, and a too one-sided view on the creation of auditing knowledge. The purpose of this paper is to call for more (diverse) research in this area. Earlier calls have been few and far between, and have not resulted in a lot of research. Within the last two decades though, the auditing universe has changed so much that high-quality auditing research never has been needed more. By reviewing available literature challenges to the auditing profession are explored, and the creation of knowledge in general and auditing knowledge in particular are discussed with respect to methodological approaches and operative paradigms. The article concludes with implications for future research.

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KW - Videnskabsteori

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KW - Philosophy of Science

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Liempd DV. Creation of Auditing Knowledge: Focus on Fundamentals. 2008. Afhandling præsenteret på European Accounting Association Doctoral Colloquium, Sintra, Portugal.