Auditing is a crucial part of our system of corporate governance. This subject will give students a much greater understanding of auditing and assurance and in particular how research into auditing and assurance informs auditing principles, practice and theory. It is a readings and discussion based seminar course.<br/><br/>Auditing research employs a range of empirical methods and the selection of papers in this course is designed to reflect that diversity. However, auditing research can be broadly categorized into two main groups: research about auditing and research into the process of auditing. The first group is predominantly archival research and draws from economics. The second... -- Course Website
Prerequisites: Admission into BH-COM
