A review and content analyzing of Iranian auditing research: Two recent decades

Document Type : Research Paper

Authors

1 Associate Prof., Faculty of Economic and administrative Sciences, Ferdowsi University of Mashhad, Iran

2 MSc. Student., Faculty of Economic and administrative Sciences, Ferdowsi University of Mashhad, Iran

Abstract

As the research conducted in the area of auditing has grown over the past two decades in Iran, research field area has also increased. Typologies of research topics in a specific area are necessary because they lead to organization of knowledge. They are also very useful for understanding the relationships between the research topics, leading to the analysis of the main topics, their time evolution, etc. This article  provides a content analysis of audit research over the past two decades. We use a content analysis of 118 articles from 16 academic journals publishing auditing research, from 1999 to 2012 with 16 major themes (Lesage & Wechlter, 2012). Our results indicate that no research has been done on some topics and diversity in subcategories is limited. Due to the diversity of the research conducted, Lesage & Wechlter’s research shows more variety than the Iranian research and thematic function of the period (2009-2012) is similar to the modern period. Also sample data is poor in some of the researches and the methodology used is not various enough.

Keywords

References

Abrahamson, E. & Fairchild, G. (1999). Management Fashion: Lifecycles, Triggers, and Collective Learning Processes. Administrative Science Quarterly, 44 (4): 708-740.
Arab-Mazar, M., Maseihabadi, A. & Pouryousof, A. (2012).     Auditor's Cognitive Style, Information Load and Judgment Quality in Going Concern. The Iranian accounting and auditing review, 19 (2): 73-96. (in Persian)
Bailey, K. D. (1994). Typologies and taxonomies: An introduction to classification techniques: Quantitative applications in the social sciences. Thousand Oaks, CA: Sage.
Bakhtiary, M., Zendedel, A. & Esmaeilzadeh Baghsiyahi, M. (2012). Comparison to woo independent auditors and financial variables in predicting bankruptcy. The Iranian accounting and auditing review, 18 (4): 63-78. (in Persian)
Carmona, S. & Gutierrez, I. (2003). Vogues in management accounting research. Scandinavian Journal of Management, 19 (2): 213–31.
Etemadi, H., Hesarzadeh, R. & Bazrafshan, A. (2012). A review of Iranian and Australian management accounting research. Journal of management accounting, 5 (14): 37-48. (in Persian)
Kabanoff, B., Waldersee, R. & Cohen, M. (1995). Espoused Values and Organizational Change Themes. Academy of Management Journal, 38 (4): 1075-1104.
Khaki, GH. (2005). Research Method with the writing a dissertation approach. Tehran: Baztab Publications. (in Persian)
Larsen, K.R.T. (2003). A taxonomy of Antecedents of Information Systems Success: Variable Analysis Studies. Journal of Management Information Systems, 20 (2): 169-246.
Lesage, C. & Wechtler, H. (2012). An Inductive Typology of Auditing Research. Contemporary Accounting Research, 29 (2): 487–504.
Maijoor, S.,  Meuwissen, R. & Quadackers. L. (2001). The effects of national institutions on audit research: Evidence from Europe and North America. European Accounting Review, 9 (4): 569-587.
Mohammadi-Mehr, GH. (2010). Content analysis approach (research practical guide). Tehran: Ganjineh Oloum Ensani - Danesh Negar. (in Persian)
Nonahal Nahr, A., Jabbarzadeh, K.S. & Pourkarim, Y. (2010). The Relationship between Auditor Quality and Accrual Reliability. The Iranian accounting and auditing review, 17 (3): 55-70. (in Persian)
Power, M. (1994). The audit explosion. London: Demos.
Rahnama, F., Bani Talebi, B. & Kavian, M. (2012). A content analyzing of Iranian accounting research. Journal of management accounting, 5 (15): 121-143.
(in Persian)
Rezvani, R. (2010). Content analysis. Research 2 (1): 137-156. (in Persian)
Sayrani, M., Khajavi, SH. & Noshadi, M. (2009). An Examination of the Effects of Experience and Task Complexity on Audit Judgments. The Iranian accounting and auditing review, 16 (2): 35-50. (in Persian)
Smith, M. (2003). Research Methods in Accounting. SAGE Publications Ltd, London.
Weber, R.P. (1983). Measurement models for content analysis. Quality and Quantity, 17: 127–149.
Zeff, S. A. (1996). A study of academic research journals in accounting. Accounting Horizons, 10 (3): 158–177.

Files

Share

How to cite

Statistics