An Inductive Typology of Auditing Research

This paper aims to build an inductive typology of auditing research based on content analysis of 3,143 abstracts from 25 academic journals, from their year of creation up to the year 2005. This inductive typology extends and updates previously published classifications, providing researchers with a clear picture of how the academic literature in auditing has grown and evolved in its topical coverage. In particular, this new typology enables us (a) to highlight three key periods (education, statistics, corporate governance) since 1926; (b) to identify 16 major themes in auditing research; (c) to stress their relative importance and patterns of change; and (d) to analyze the contribution of the leading journals. [PUBLICATION ABSTRACT]