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A Multidisciplinary Theory Repository and Assurance Ecosystem Framework to Facilitate Research

Becca N. Baaske et al.

Auditing: A Journal of Practice and Theory2025https://doi.org/10.2308/ajpt-2023-059article
AJG 3ABDC A*
Weight
0.41

Abstract

SUMMARY Theory helps explain and predict phenomena and can strengthen the validity of research studies. To encourage scholars to incorporate theory in audit and other assurance research, we present a conceptual framework of the assurance ecosystem and use the framework to organize over 200 theories from a multitude of disciplines, including, but not limited to, psychology, information systems, sociology, law, marketing, and economics. We then provide examples of theory-based research questions and illustrate how audit and assurance researchers can incorporate underutilized theories. Overall, our study should assist scholars with developing theory-based research questions and strengthen the cohesiveness and impact of audit and assurance research.

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https://doi.org/https://doi.org/10.2308/ajpt-2023-059

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@article{becca2025,
  title        = {{A Multidisciplinary Theory Repository and Assurance Ecosystem Framework to Facilitate Research}},
  author       = {Becca N. Baaske et al.},
  journal      = {Auditing: A Journal of Practice and Theory},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.2308/ajpt-2023-059},
}

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A Multidisciplinary Theory Repository and Assurance Ecosystem Framework to Facilitate Research

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Evidence weight

0.41

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.25 × 0.4 = 0.10
M · momentum0.55 × 0.15 = 0.08
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.