Research in Auditing

Subject ACCT40003 (2014)

Note: This is an archived Handbook entry from 2014.

Credit Points: 12.50
Level: 4 (Undergraduate)
Dates & Locations:

This subject is not offered in 2014.

Time Commitment: Contact Hours: 36 hours of seminars
Total Time Commitment:

Estimated total time commitment of 144 hours per semester


Admission into BH-COM



Recommended Background Knowledge:

Please refer to Prerequisites and Corequisites.

Non Allowed Subjects:


Core Participation Requirements:

For the purposes of considering requests for Reasonable Adjustments under the Disability Standards for Education (Cwth 2005), and Students Experiencing Academic Disadvantage Policy, academic requirements for this subject are articulated in the Subject Description, Subject Objectives, Generic Skills and Assessment Requirements for this entry.

The University is dedicated to provide support to those with special requirements. Further details on the disability support scheme can be found at the Disability Liaison Unit website:



Subject Overview:

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.

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 group is mainly behavioural research and draws from psychology as well as from topics of interest to the auditing profession. We will cover both of these streams of research.

Learning Outcomes:

Relying on theoretical and empirical discussions of the current research in auditing prescribed for this subject students completing this subject should be able to:
• Read and understand articles from the auditing literature
• Analyse and critically review auditing research designs
• Evaluate the value of auditing research to the auditing profession and business community
• Identify interesting and relevant research projects in auditing and assurance
• Develop an auditing research proposal


Written assignments totalling not more than 4000 words due at regular intervals during the semester (30%), seminar presentations regularly throughout the semester and class participation (30%) and a take-home end-of-semester examination not exceeding 4000 words (40%).

Prescribed Texts:

Selected reading - Research in Auditing, Department of Accounting (current year version).

Recommended Texts:

Required materials as advised.

Breadth Options:

This subject is not available as a breadth subject.

Fees Information: Subject EFTSL, Level, Discipline & Census Date
Generic Skills:

While undertaking Research in Auditing students will have ongoing opportunities to enhance their communication, problem-solving and analytical skills as follows:
• Critical evaluation of research and policy literature
• Oral communication and presentation skills
• Written communication skills
• Listening to others, evaluation of arguments and defending a position

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