This essay was a Keynote Address at the Third International Conference of the Journal of International Accounting Research in São Paulo Brazil. It addresses the question of why the volume and quality of international accounting research have grown rapidly in recent years. It begins by asking...

Auditing (accounting) researchers have published over 24,000 (75,000) academic articles (Google Scholar September 2016) using a variety of research methods since 1970. Yet accounting and auditing standard setters and regulators have frequently cited their inability to engage with and utilize...