Foundations and Trends® in Accounting
1 total work
The Theory of Auditing Economics provides a review of existing auditing economic theory, highlights the limitations of the literature, and discusses possible future research. Specifically, the objective of this monograph is two-fold: to provide researchers who are interested in analytical auditing with an overview of the existing literature, and to explain auditing theory to researchers who employ other methodologies, such as archival or experimental, and help guide their research.