Musings on Accounting Research by Steve

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New ??? Directions for Audit Research

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Now onto the qualitative methodology folks and their suggestions about new directions for audit research! As I listened to them speak I had a strong sense of déjà vu that dated back at least a decade if not more.

I sat at the Congress (recall I am at an EAA early morning plenary) trying to figure out what is wrong. Simply put there was little passion on the panel for what they were presenting. Indeed, the only passionate actor was pushing for studies of audit beyond the financial audit as if there was nothing that needed study for in financial auditing.

If academics cannot get passionate about their suggestions for future research endeavours – what can we get passionate about? So I poked them awake by posing the question in terms I knew they would react to if there was any passion on the panel – I compared their presentations to some of the malaise I observe in archival audit research forums on the same topic.

It was an interesting reaction. Of course there were the two overly defensive responses but the panel sat upright and began to show some spirit. And the questions and suggestions from the floor were also spirited.

I know that there is a lot of new ideas floating around audit qualitative research. We have three examples at Queen’s of PhD students doing interesting and innovative qualitative research in audit.

I close with the observation of one panel member after it was over, maybe the panel could have been a bit younger if we wanted to truly focus on new ideas!


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