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AMERICAN JOURNAL OF MANAGEMENT
Does the Formal Understanding of Qualitative Research Enhance the Assessment of Risk in an Audit?
Author(s): Kimberly R. Mungaray
Citation: Kimberly R. Mungaray, (2017)"Does the Formal Understanding of Qualitative Research Enhance
the Assessment of Risk in an Audit?," American Journal of Management, Vol. 17, Iss. 2, pp. 86-94
Article Type: Research paper
Publisher: North American Business Press
Abstract:
Although auditing appears rooted in mathematics and positivist science, the implementation of risk-based
auditing has required more qualitative evaluations of evidence. As organizations become more complex
and leadership structures become more convoluted, the evaluation of audit evidence can benefit from the
application of qualitative research methods and therefore adding qualitative research to accounting
curricula should be considered. This paper documents the exploration of how accounting curriculums
might benefit from the inclusion of qualitative research methods and methodologies.
Keywords: Audit inquiry, philosophical hermeneutics, audit risk, accounting education, qualitative
research
