Abstract

http://ssrn.com/abstract=2040754
 
 

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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


University of Baltimore - Merrick School of Business

Lori B. Shefchik


Indiana University

Uma Velury


University of Delaware - Accounting & MIS

January 1, 2013

Auditing: A Journal of Practice & Theory, 32(1), February 2013

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

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Date posted: April 17, 2012 ; Last revised: May 27, 2014

Suggested Citation

Knechel, W. Robert and Krishnan, Gopal V. and Pevzner, Mikhail and Shefchik, Lori B. and Velury, Uma, Audit Quality: Insights from the Academic Literature (January 1, 2013). Auditing: A Journal of Practice & Theory, 32(1), February 2013. Available at SSRN: http://ssrn.com/abstract=2040754 or http://dx.doi.org/10.2139/ssrn.2040754

Contact Information

W. Robert Knechel
University of Florida - Fisher School of Accounting ( email )
Warrington College of Business
PO Box 117166
Gainesville, FL 32611-7166
United States
Gopal Krishnan
American University ( email )
4400 Massachusetts Ave, NW
Washington, DC 20016
United States
American University - Kogod School of Business ( email )
4400 Massachusetts Avenue NW
Washington, DC 20016
United States
Mikhail Pevzner
University of Baltimore - Merrick School of Business ( email )
1420 N. Charles St.
Baltimore, MD 21201-5779
United States
Lori B. Shefchik
Indiana University ( email )
107 S Indiana Ave
100 South Woodlawn
Bloomington, IN 47405
United States
Uma Velury (Contact Author)
University of Delaware - Accounting & MIS ( email )
Alfred Lerner College of Business and Economics
Newark, DE 19716
United States
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