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.

Keywords:
audit, attest, assurance, theory, impact, assurance ecosystem, assurance environment, assurance process, assurance entities, repository
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2025