New Directions in Auditing Research: Conceptual Repair, Technological Disruption(s), Local Professional Governance and the Battle for Inclusivity
这篇特刊导言回顾了五篇论文，探讨审计概念、新技术、专业协会和团队包容性等变革，为理解审计实践与环境转型提供深入见解，并指出未来研究方向。
In our call for papers for this special issue we sought to advance our understanding of auditing and the context in which it operates from a broad perspective. We also emphasized the role in-depth qualitative methods could play in this regard. The five special issue papers do not disappoint in addressing these aims. They tackle several themes underlying different levels of transformation in audit practice and the environment in which it operates. The papers offer in-depth, rich insights into real-world issues which draw on ‘sense-making’ theories to significantly advance our understanding of these transformations. The transformations addressed encompass: the concept of audit; new audit technologies; professional associations; and inclusiveness and diversity in audit teams. The papers’ focus on audit-related transformations is timely given that, in several European contexts, audit practice and the accounting profession are yet again being scrutinized and subjected to suggestions for regulatory reform. This forms part of a cycle whereby auditing, auditors and the accounting profession continually confront calls for changes seen as essential to securing stability and the protection of the public. We hope that the papers’ findings, interpretations and future-oriented focus will stimulate significant debate and inform future research. We review the four transformation-oriented themes pervading the papers below and draw on them to suggest a future research agenda.