2.2.

Coding Methods

- Due to the large amount of articles analyzed, and aiming to maintain a

standard for the comparison of results, initially the 16 typologies identi ed
by Lesage and Wechtler (2012) were used. No exclusions were made on
the arising of new typologies resulting from the content analysis carried
out
- the first step was to identify the article theme(s) and subjects
approached, the research objectives and hypothesis were examined in
each article
- If the theme was not compatible with any of the predetermined
typologies, it would be related to a new typology related to its theme.
this work aims to identify all themes by article, given that many among
them comprehend more than one theme in auditing
- this complete systematic procedure was accomplished to the effect that
the questions
* The post-SarbanesOxley Act