ACCOUNTING


Experimental and Archival Research in Auditing: Complementarities, Convergence, and Future


MARK W. NELSON PROFESSOR OF ACCOUNTING


S.C. JOHNSON FAMILY PROFESSOR OF MANAGEMENT Samuel Curtis Johnson Graduate School of Management


Cornell SC Johnson College of Business Cornell University


Author • Mark W. Nelson


Professor of Accounting, S.C. Johnson Family Professor of


Management, Samuel Curtis Johnson Graduate Sdchool of Management, Cornell SC Johnson College of Business, Cornell University


Summary Tis commentary was commissioned as part of the American Accounting As-


sociation’s (AAA) 100-year celebration of Te Accounting Review (TAR). In it, Nelson considers experimental and archival auditing research published over the past 50 years and suggests directions for future research, discussing major research themes and using Brunswik’s lens model as a helpful metaphor for considering the broader empirical auditing literature.


Te commentary comprises two main parts: a perspective on the past and some suggestions for the future. Possible future research topics include the determinants of audit quality, the structure of audit firms and audit regu- lation, the effect of emerging technologies like AI, teaching and supporting future auditors, potential enhancements of the audit report, and expansion of the services that auditors provide to society.


Separately, Nelson considers the archival and experimental research lit- eratures before illustrating how the “lens is mending” as these literatures complement each other and address some of the same topics from different perspectives.


Directions Te Accounting Review, 100 (6), November 2025 LINK TO PAPER


CONTENTS TO MAIN


| RESEARCH WITH IMPACT: CORNELL SC JOHNSON COLLEGE OF BUSINESS • 2025 EDITION


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