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You have requested the following content: AUDITING: A Journal of Practice & Theory February 2016, Vol. 35, No. 1, pp. 1-22
“Doing Good Field Research”: Assessing the Quality of Audit Field Research Bertrand Malsch and Steven E. Salterio https://doi.org/10.2308/ajpt-51170
MAIN ARTICLES SUMMARY: Field research is increasingly being employed by audit researchers around the world. However, given that many doctoral programs, especially in North America, devote little or no time to this method, understanding what constitutes good auditing field research is problematic for many editors and reviewers. Hence, the goal of this article is simple: to provide editors and reviewers with a set of suggestions/guidelines that can be employed to assess the quality of auditing field research as field research. In addition, this article might be helpful to those audit researchers who are teaching themselves field research methods to calibrate their understanding of rigorous and trustworthy fieldbased research methods, as well as for doctoral students and accounting departments interested in expanding their scope of course offerings. To achieve this goal we pose and answer ten questions about field research quality illustrating our responses with best practices observed in currently published or forthcoming papers. We also identify various methodological resources that will assist editors, reviewers, and authors in developing a greater appreciation for and an ability to evaluate qualitative auditing research. Keywords: accounting research, auditing research, corporate governance, field research, field study, case study, interpretivism, positivism, qualitative methods and methodology Received: March 2015; Accepted: May 2015; Published: June 2015
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