The Frontiers of Auditing Research

  title={The Frontiers of Auditing Research},
  author={David C. Hay},
  journal={SPGMI: Compustat Fundamentals (Topic)},
  • D. Hay
  • Published 4 March 2015
  • Business
  • SPGMI: Compustat Fundamentals (Topic)
Purpose - – The purpose of this paper is to examine issues at the frontiers of auditing research. After the global financial crisis and the earlier round of reforms, there are many opportunities for research, some driven by current proposals for reforms and some by fundamental research issues. Research can contribute to the development of policy in response to current issues. Research can also be valuable in exploring issues raised in past research. Design/methodology/approach - – Issues that… 
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