Audit research - Looking beyond North America

This paper provides a commentary on the study by Gendron and Bédard's (2001) of the usefulness of audit research. While supportive of their desire to stimulate international debate, it is critical of their chosen methodology, arguing that research impact cannot be adequately judged from the text of published papers. It also claims that more consideration should have been given to audit research outside of North America. The paper questions the strength of the "professional capture" argument of Gendron and Bédard as a justification for North American audit research traditions and closes by highlighting the possibilities of a broader, more global outlook - not just in the assessment of research impact but also in the process of undertaking audit research. © 2001 Academic Press.