This paper summarizes the Statement on Auditing Standards (SAS) No. 106 – Audit Evidence. It extends the importance on why the financial statements should be fairly stated and in conformity, in all material respects, with Generally Accepted Accounting Principles (GAAP). Also, extends why audit...

This paper investigates the structure of scientific collaboration in auditing research and its impact on the production of published research. To this end, we model networks of authors who published auditing research papers in 12 peer-reviewed accounting and auditing journals from 1997 to 2016....