|
Based on your IP address, your paper is being delivered by:
|
 |
 |
 |
 |
 |
New York, USA
Processing request.
|
Illinois, USA
Processing request.
|
Brussels, Belgium
Processing request.
|
Seoul, Korea
Processing request.
|
California, USA
Processing request.
|
If you have any problems downloading this paper,
please click on another Download Location above, or
File name: SSRN-id2169885. ; Size: 540K
|
|
Audit Quality: Insights from the Academic Literature
W. Robert Knechel
University of Florida - Fisher School of Accounting
Gopal V. Krishnan
American University; American University - Kogod School of Business
Mikhail Pevzner
George Mason University - School of Management
Lori B. Shefchik
Georgia Institute of Technology
Uma Velury
University of Delaware - Accounting & MIS
October 31, 2012
Auditing: A Journal of Practice & Theory, Forthcoming
Abstract:
This study presents a review of academic research on audit quality. We begin with a review of existing definitions of audit quality and describe general frameworks for establishing audit quality. Next, we summarize research on indicators of audit quality, such as inputs, process, and outcomes. Finally, we offer some suggestions for future research. The study should be useful to academics interested in audit quality as well as to the Public Company Accounting Oversight Board (PCAOB) and other regulators.
Number of Pages in PDF File: 68
Keywords: Audit Quality, Auditing, PCAOB Synthesis
JEL Classification: M40, M41
Accepted Paper Series
Download This Paper
Date posted: April 17, 2012
; Last revised: November 1, 2012
Suggested CitationKnechel, W. Robert, Krishnan, Gopal V., Pevzner, Mikhail, Shefchik, Lori B. and Velury, Uma, Audit Quality: Insights from the Academic Literature (October 31, 2012). Auditing: A Journal of Practice & Theory, Forthcoming. Available at SSRN: http://ssrn.com/abstract=2040754 or http://dx.doi.org/10.2139/ssrn.2040754
|
| Feedback to SSRN (Beta) |
|
|
People who downloaded this paper also downloaded:
1.
Audit Firm Tenure and Audit Quality: Evidence from U.S. Firms
By
Li Brooks,
C. S. Agnes Cheng, ...
2.
The Effects of Auditor Rotation, Professional Skepticism, and Interactions with Managers on Audit Quality
By
Kendall Bowlin,
Jessen Hobson, ...
3.
A Summary of Research on External Auditor Reliance on the Internal Audit Function
By
Charles Bame-aldred,
Duane Brandon, ...
4.
Audit Quality and Auditor Reputation: Evidence from Japan
By
Douglas Skinner
and
Suraj Srinivasan
5.
Auditors’ Internal Control Over Financial Reporting Decisions: Analysis, Synthesis, and Research Directions
By
Stephen Asare,
Brian Fitzgerald, ...
6.
Do Joint Audits Improve Audit Quality? Evidence from Voluntary Joint Audits
By
Elina Haapamäki,
Tuukka Järvinen, ...
7.
Auditor Reporting on Going-Concern Uncertainty: A Research Synthesis
By
Elizabeth Carson,
Neil L. Fargher, ...
8.
The Role of Accounting in the Financial Crisis: Lessons for the Future
By
S.p. Kothari
and
Rebecca Lester
9.
Audit Quality and Auditor Reputation: Evidence from Japan
By
Douglas Skinner
and
Suraj Srinivasan
10.
Detecting Earnings Management: A New Approach
By
Patricia Dechow,
Amy Hutton, ...
|
|
|
|
