Archival Auditing

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Description of Research

Archival Research

Archival research examines relations in existing historical data rather than create data through an experiment or survey. Examples of existing archival data include corporate annual reports, company disclosures, and stock price data. An archival study will usually have more external validity than an experiment (meaning the results from the archival study can generalize to a larger population), but less internal validity (meaning the study does not provide as much causal evidence of a relation but instead provides evidence of an association). Archival studies seek to find associations and systematic movement between variables of interest.

Archival Audit Research

Archival auditing research can be classified into two sub-sections, research "in" auditing and research "about" auditing. The first, research "in" auditing, genearally examines detailed relationships between such things as auditor actions/judgments and outcomes. For example, a study by Bob Allen examines the relationship between auditor risk assessments and sample size decisions. Research "about" auditing generally focuses on such things as the auditor's role in a firms' corporate governance, the impact of auditing on financial disclosure outcomes, and so forth. This sub-section also frequently examines issues related to corporate governance as a whole, including the audit committee, internal auditors, and so forth. Click on the following link to an online database of auditing research developed by BYU faculty and students. Database Link

Researchers Examining External Auditing Issues

Researchers Examining Internal Auditing Issues

Main PageResearchResearch InterestsArchival Auditing
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