The Intersection of Family Business and Audit Research: Potential Opportunities
探讨家族企业与非家族企业的差异如何影响审计，提出审计判断、审计谈判、审计需求、审计质量、公司治理和内部审计等方面的研究机会，适合审计和家族企业领域的研究者参考。
Previous research has illustrated the importance of family businesses and significant differences between family and nonfamily businesses. Such differences will likely affect auditing for family versus nonfamily businesses. The authors emphasize experimental research labeled as “audit judgment and decision making research.” They argue that some aspects of people, tasks, and environment are different between family and nonfamily businesses and that these differences affect auditor judgments. A range of theoretical frameworks applicable to auditing research related to family businesses are considered. The authors suggest potential research opportunities related to auditor judgments, auditor—client negotiations, the demand for auditing, audit quality, corporate governance, and internal audit.