An Inductive Typology of Auditing Research*

Research in auditing: main themes

“…Its analysis is accomplished by means of de nition of keywords, abstracts or title, and information on thematic association within the academic production itself in auditing is undisclosed. In order to revise this gap in auditing literature, this study identi ed the main themes in auditing and their association in post-SOX era by analyzing the content of objectives and hypothesis of 1,650 publications in Web of Science (2002Science ( -2014. e ndings in this study extended those from the study by Lesage and Wechtler (2012) from 16 auditing thematic typologies to 22. e results demonstrate that the themes audit report & nancial statement users, corporate governance, audit market, external audit, socio-economic data of the company, international regulation, and fraud risk & audit risk were the most addressed in the publications about auditing. Corporate governance has a broader association with the other themes in the area.…”

“…Di erent from studies based on title, keywords, and abstract (Cruz & Teixeira, 2010;Fetscherin & Usunier, 2012;Lesage & Wechtler, 2012;Porte, Saur-Amaral, & Pinho, 2015;Silva & Teixeira, 2009;Uysal, 2010), this research is based mainly on the analysis of objectives and hypothesis of the publications indexed in Web of Science from 2002 -year of the signature of the SOX -in the Social Science Citation Index (SSCI) to 2014, by means of a content analysis. e Institute for Scienti c Information (ISI) database, Web of Science TM Core Collection was used as a reference for this research because it is considered one of the most important information sources for scienti c investigation, used in many studies as Duan (2011), Kosto et al (2007), Kosto , Tshiteya, Bowles, and Tuunanen (2006), Krogstad and Smith (2003), and Nerur, Rasheed, and Natarajan (2008).…”

“…Lesage and Wechtler (2012) expanded the investigations by Maijoor, Meuwissen, and Quadackers (2000), in which they have identi ed nine themes (from 1990 to 1997), two in addition to the precursor study accomplished by Smith and Krogstad (1984, 1988, 1991 -responsible for the creation of "SK typology" -, presenting the seven rst themes tracked in audit scienti c investigation. erefore, the purpose is to accomplish something not yet seen to the post-SOX era, i.e., a study of themes published in audit based on research objectives and hypothesis through a content analysis.…”

“…In third place, this research was based on the study of Lesage and Wechtler (2012), over the period from 1926 to 2005, addressing 16 themes on audit investigations. Lesage and Wechtler (2012) expanded the investigations by Maijoor, Meuwissen, and Quadackers (2000), in which they have identi ed nine themes (from 1990 to 1997), two in addition to the precursor study accomplished by Smith and Krogstad (1984, 1988, 1991 -responsible for the creation of "SK typology" -, presenting the seven rst themes tracked in audit scienti c investigation.…”

Content analysis of radio advertising in Spain

“…Guerin-Pace (1998) señala que el uso de métodos estadísticos de análisis textual bajo la forma de análisis factorial y representaciones gráficas ofrece un enfoque exploratorio extremadamente rico. De hecho, el de esta herramienta ha tenido gran alcance tal y como han confirmado muy recientemente numerosos trabajos (Ducheneaut, 2002;Spini, Elcheroth, and Figini 2009;Franzosi, 2010;Lesage y Wechtler, 2012). Franzosi (2010: 103), por ejemplo, indica que es una herramienta de análisis muy útil para probar las hipótesis relativas al discurso y añade que: "SPAD-T can be very useful in allowing investigators to highlight fundamental characteristics of a text (…)".…”