Field research is increasingly being employed by audit researchers around the world including in North America. However, given that many doctoral programs, especially in North America, devote little or no time to this method, understanding what constitutes good auditing field research is...

The purpose of this introduction to this mini-forum on replication research in accounting is to explain the thought process behind the decision to publish back to back in the same issue of Contemporary Accounting Research two articles that have a substantial overlap in motivation, data and...