A Multidisciplinary Theory Repository and Assurance Ecosystem Framework to Facilitate Research
提出了一个保证生态系统概念框架，并整理了来自心理学、信息系统等200多个理论，帮助审计与保证领域学者提出基于理论的研究问题，提升研究的连贯性和影响力。
SUMMARY Theory helps explain and predict phenomena and can strengthen the validity of research studies. To encourage scholars to incorporate theory in audit and other assurance research, we present a conceptual framework of the assurance ecosystem and use the framework to organize over 200 theories from a multitude of disciplines, including, but not limited to, psychology, information systems, sociology, law, marketing, and economics. We then provide examples of theory-based research questions and illustrate how audit and assurance researchers can incorporate underutilized theories. Overall, our study should assist scholars with developing theory-based research questions and strengthen the cohesiveness and impact of audit and assurance research.