How research helps the auditing profession

30-10-2018

Bridging the knowledge gap between academia and practice: How research can help develop the auditing profession (and vice versa).

Conferences are an excellent opportunity to bridge the gap in knowledge between academics and practitioners, says Steven Salterio (Queen’s University, Canada). During the third international conference of the Foundation for Auditing Research, Salterio was one of the keynote speakers, talking about overcoming barriers in communication between academics and practice: Moving beyond the Lab.

Salterio based himself on three papers about knowledge transfer between academics and practice when performing auditing research, which he recently wrote with several co-authors (Gondowijoyo, Hoang, Luo, and Sylph – see reference list). Essential reading for everyone in auditing who is trying to answer the question: how can we strengthen the bridge between practice and academia in an attempt to further improve audit quality? After all, the aim of academics is to effectively scientifically inform policy-makers in and around the profession.

Salterio’s papers and his contribution to the conference, lead us to reflect about the following questions:

1. How can we actually and effectively connect academics with audit practice (knowledge transfer)?
2. How can we actually and effectively connect audit practice with academics (data gathering)?
3. What are the challenges and best practices when it comes to strengthening the bridge between audit practice and academia?

Lees verder op mab-online.nl:
Bridging the knowledge gap between academia and practice: How research can help develop the auditing profession (and vice versa).


Het Maandblad voor Accountancy en Bedrijfseconomie (MAB) is sinds maart 2018 in 'open access' voor iedereen vrij toegankelijk. Het MAB is het enige Nederlandstalige academische Open Access tijdschrift over nieuwe ontwikkelingen binnen de accountancy, bedrijfseconomie en daaraan verwante kennisgebieden. (Lees meer: MAB nu gratis toegankelijk.)

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