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Assurance Services and Associated Research Opportunities
Author(s) -
SIMNETT ROGER,
TROTMAN KEN T.
Publication year - 1999
Publication title -
australian accounting review
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.551
H-Index - 36
eISSN - 1835-2561
pISSN - 1035-6908
DOI - 10.1111/j.1835-2561.1999.tb00104.x
Subject(s) - perspective (graphical) , business , financial services , accounting , public relations , political science , computer science , finance , artificial intelligence
Discussions on research opportunities in the assurance services area have so far originated in North America. Two of the better known research perspectives have been those presented by Elliott (1995) and Kinney (1998). These have tended to emphasise the changing landscape for assurance services and the changing relationship between the assurance provider and the user. This paper provides a further consideration of future research opportunities from both an economic and behavioural perspective.