The auditor's reporting model: A literature overview and research synthesis

被引：119

作者：

Church, Bryan K. ^{[1
]}

Davis, Shawn M.

McCracken, Susan A. ^{[2
]}

机构：

[1] Georgia Inst Technol, Atlanta, GA 30332 USA

[2] McMaster Univ, Hamilton, ON L8S 4L8, Canada

来源：

ACCOUNTING HORIZONS | 2008年 / 22卷 / 01期

关键词：

D O I：

10.2308/acch.2008.22.1.69

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

This article examines academic research to contribute to the Public Company Accounting Oversight Board's (PCAOB) project on the auditor's reporting model. We develop a framework to organize our discussion of the literature in light of key questions raised at two Standing Advisory Group (SAG) meetings. We trace the historical development of the auditor's report and then delve into relevant research that focuses on the auditor's reporting decision and the content of the auditor's report. Throughout the article, we offer recommendations for future study. Last, we provide a brief recap and summarize the key findings.

引用

页码：69 / 90

页数：22