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Assurance services and associated research opportunities
journal contribution
posted on 1999-01-01, 00:00 authored by Roger SimnettRoger Simnett, K T TrotmanDiscussions on research opportunities in the assurance services area have so far originated in North America. Two of the better known research perspectives have been those presented by Elliott (1995) and Kinney (1998). These have tended to emphasise the changing landscape for assurance services and the changing relationship between the assurance provider and the user. This paper provides a further consideration of future research opportunities from both an economic and behavioural perspective. © 1999 CPA Australia.
History
Journal
Australian Accounting ReviewVolume
9Issue
18Pagination
17 - 21Publisher DOI
ISSN
1035-6908eISSN
1835-2561Publication classification
C1.1 Refereed article in a scholarly journalUsage metrics
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