Attestation research opportunities: 1987
作者:
WILLIAM R. KINNEY,
期刊:
Contemporary Accounting Research
(WILEY Available online 1988)
卷期:
Volume 4,
issue 2
页码: 416-425
ISSN:0823-9150
年代: 1988
DOI:10.1111/j.1911-3846.1988.tb00675.x
出版商: Blackwell Publishing Ltd
数据来源: WILEY
摘要:
Abstract.A brief review of some precursors of modern auditing scholarship and changes in the current environment and their implication is provided with the intent to stimulate future research in auditing. After distinguishing between the attestation and checking functions, the paper offers some research questions which may be considered by auditing researchers in the future.
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