Experimental and Archival Research in Auditing: Complementarities, Convergence, and Future Directions
The Accounting Review · 2025 · Volume 100 · Issue 6
Abstract
This commentary considers experimental and archival auditing research published over the past 50 years and suggests directions for future research. Starting withAshton (1974a)andSimunic (1980), I discuss major research themes occurring in these literatures. I use Brunswik’s lens model as a metaphor that highlights methodological complementarities and opportunities for convergence to address important issues. Possible topics to consider further in future research include the determinants of audit quality, the structure of audit firms and audit regulation, the effect of emerging technologies like AI, teaching and supporting future auditors, potential enhancements of the audit report, and expansion of the services that auditors provide to society.
Keywords
auditing, archival research, experimental research, lens model, audit quality, audit judgment, AI
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