Dr Andrew Higson
Recent criticisms of financial reporting may stem from a financial reporting expectations gap - comprising an audit expectations gap and a financial statements expectations gap.
http://www-staff.lboro.ac.uk/~msawh/
Journal of Forensic Accounting (JFA)
An independent international forum publishing significant research on the models and methodologies of investigative and forensic accounting, seeking to establish a balance between theoretical and empirical studies; strives to foster practitioner-academic collaboration.
http://edwardspub.com/journals/JFA/
Twenty Five Years of Auditing Research
A listing of auditing articles published over the past 25 years in eight leading academic journals.
http://raw.rutgers.edu/raw/aaa/audit/25YrsAuditResearch.doc
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