haku: @author Ruhnke, K. / yhteensä: 3
viite: 2 / 3
| Tekijä: | Ruhnke, K. |
| Otsikko: | Empirische Forschung im Prüfungswesen |
| Lehti: | Schmalenbachs Zeitschrift für Betriebswirtschaftliche Forschung
1997 : VOL. 49:4, p. 311-344 |
| Asiasana: | AUDITING RESEARCH FUTURE STUDIES EMPIRICAL RESEARCH GERMANY USA |
| Kieli: | ger |
| Tiivistelmä: | Characteristically for the state of research in auditing especially in Germany is a "lack of theory". Before developing a research strategy for Germany the Anglo- American empirical auditing research is reviewed and the barriers of an empirical auditing theory are investigated. As a guide for empirical auditing research an integrative framework is developed and shown in detail. The objective of the outlined framework is to build up task-oriented audit theories. Significant categories for structuring existing and future empirical studies are shown (e.g. cognitive categories, market for audit services and audit environment, involved actors). Finally, essential outcomes of empirical studies are presented within this framework. |
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