The purpose of this Research Forum, as expressed in the original call for papers, is to “encourage research that delves into the black box of auditing and to develop a richer understanding of the audit process and the nature of auditor work in either the public or private sector.” Accordingly, we are very pleased to showcase three qualitative studies of auditing and to provide our own more general introduction to the variety of forms of qualitative research for the interested reader.
The intention of the Forum is not to suggest that qualitative research is on the side of the angels. Indeed, qualitative research in accounting and auditing has its own tensions and internal issues, and its own risks of stagnation (Alvesson and Sandberg 2014; Humphrey 2014) just like any other sub-field of inquiry. Rather, the hope is to enhance communication across a methodological divide that has become...
