Abstract Quo vadis, auditor? 
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Quo vadis, auditor? Synteza badań nad rewizją finansową w polskiej domenie publicznej
Abstract Quo vadis, auditor? Polish audit research review

Author(s): Piotr Staszkiewicz
Subject(s): Economy, Socio-Economic Research
Published by: Stowarzyszenie Księgowych w Polsce
Keywords: audit; engagement; synthesi; literature review; open access

Summary/Abstract: This paper provides a review of Polish research on auditing. The review is based on papers available in the Polish public domain (open access publications) for the period 2000-2016. The sample was taken from the BazEkon database. The paper applies descriptive analysis and text mining methods. The results were placed within the context of international audit research synthesis. The results indicate that issues dominating in Polish research are risk analysis and legal aspects. The paper identifies potential areas for research, namely cross Central European policy review with application of the experiment and large size sample econometrics research. It also provides empirical material for policy makers allowing them to develop research policies in the field of audit.

  • Issue Year: 2017
  • Issue No: 95
  • Page Range: 81-96
  • Page Count: 16
  • Language: Polish