Audit Quality: Insights from the Academic Literature

650 citations recorded by the source corpus.

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

Foreign institutional ownership and auditor choice: Evidence from worldwide institutional ownership (2018, background): “It is well established in the auditing literature that, first, high-quality audits reduce information asymmetry between firm insiders and outside information users by allowing outsiders to verify the validity of financial statements, and, second, a need for external monitoring engenders a demand for”
Auditor Perceptions of Audit Workloads, Audit Quality, and Job Satisfaction (2019, positive): “Third, we extend existing frameworks by exploring the relationship between job satisfaction and a variety of inputs and processes that are believed to impact audit quality (Financial Reporting Council (FRC) 2008, Knechel et al. 2013).”
Auditing private companies: what do we know? (2017, positive): “…and thus uniqueness of an audit, arising from differences in client characteristics, audit teams, timing of work, assessed risk and procedures used, is also believed to translate into quality and value, ideally of a kind that is tailored to the client and its stakeholders (Knechel et al. 2013).”
Do Social Ties between External Auditors and Audit Committee Members Affect Audit Quality (2016, background): “audit committee members are reassigned to other clients (Francis and Michas 2013; Knechel et al. 2013b).”