Work

A Multidisciplinary Theory Repository and Assurance Ecosystem Framework to Facilitate Research

Year: 2025

Type: article

Abstract: SUMMARY Theory helps explain and predict phenomena and can strengthen the validity of research studies. To encourage scholars to incorporate theory in audit and other assurance research, we present a conceptual framework of the assurance ecosystem and use the framework to organize over 200 theories from a multitude of disciplines, including, but not limited to, psychology, information systems, sociology, law, marketing, and economics. We then provide examples of theory-based research questions and illustrate how audit and assurance researchers can incorporate underutilized theories. Overall, our study should assist scholars with developing theory-based research questions and strengthen the cohesiveness and impact of audit and assurance research.

Source: Auditing A Journal of Practice & Theory

DOI: 10.2308/ajpt-2023-059

Authors: Becca Baaske, Hilda Carrillo, Lisa Milici Gaynor, Jaime J. Schmidt

Institutions: University of Tampa, University of Louisville, University of South Florida, The University of Texas at Austin

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: bronze

Funders: University of Louisville, University of Texas at Austin, University of South Florida, University of Tampa

OpenAlex ID: W4410086027