In 2011, the Public Company Accounting Oversight Board (PCAOB) approached the accounting academy about developing a number of research projects designed to amalgamate existing research on a number of topics into a series of knowledge bases for informing future regulatory action (i.e., the Synthesis Projects). The original reports from the project were delivered to the PCAOB late in 2011. This Supplement to Auditing: A Journal of Practice & Theory presents 11 papers derived from the original Synthesis Projects.
Each of the papers is based on a theoretical framework that facilitates the development of testable propositions. The use of an overarching framework allows researchers to identify gaps in the literature that might be addressed by other researchers in order to improve our conceptual understanding of important auditing issues, as well as audit practice and decision making. It is our hope that positioning each review within an appropriate theoretical framework will yield...
