This article examines academic research to contribute to the Public Company Accounting Oversight Board's (PCAOB) project on the auditor's reporting model. We develop a framework to organize our discussion of the literature in light of key questions raised at two Standing Advisory Group (SAG) meetings. We trace the historical development of the auditor's report and then delve into relevant research that focuses on the auditor's reporting decision and the content of the auditor's report. Throughout the article, we offer recommendations for future study. Last, we provide a brief recap and summarize the key findings.
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Research Article| March 01 2008
The Auditor's Reporting Model: A Literature Overview and Research Synthesis
Bryan K. Church;
Shawn M. Davis;
Accounting Horizons (2008) 22 (1): 69–90.
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Bryan K. Church, Shawn M. Davis, Susan A. McCracken; The Auditor's Reporting Model: A Literature Overview and Research Synthesis. Accounting Horizons 1 March 2008; 22 (1): 69–90. doi: https://doi.org/10.2308/acch.2008.22.1.69
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