Audit Quality: Insights from the Academic Literature
68 Pages Posted: 17 Apr 2012 Last revised: 27 May 2014
Date Written: January 1, 2013
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.
Keywords: Audit Quality, Auditing, PCAOB Synthesis
JEL Classification: M40, M41
Suggested Citation: Suggested Citation