Review of Studies on Audit Quality

6 Pages Posted: 3 Mar 2013

See all articles by Arezoo Aghaei Chadegani

Arezoo Aghaei Chadegani

Islamic Azad University; University Kebangsaan Malaysia

Date Written: March 1, 2011

Abstract

This paper reviews empirical studies over the past decades from all over the world in order to assess what researchers have done about audit quality issue and identify gaps in the literature where further research is needed. These studies are categorized into seven groups; 1) Using direct or indirect measure of audit quality 2) Studies based on source of differentiation 3) Studies rely on output, process and input 4) Organizational aspects 5) Behavioral perspectives and auditor quality 6) Different perceptions of audit quality and 7) Other studies. The existing body of knowledge relating to these groups of studies will be summarized in this paper.

Keywords: Audit Quality, Behavioural Perspectives, Organizational Aspects, Direct and Indirect Measures, Perceptions

Suggested Citation

Aghaei Chadegani, Arezoo and Aghaei Chadegani, Arezoo, Review of Studies on Audit Quality (March 1, 2011). Available at SSRN: https://ssrn.com/abstract=2227359 or http://dx.doi.org/10.2139/ssrn.2227359

Arezoo Aghaei Chadegani (Contact Author)

University Kebangsaan Malaysia ( email )

Malaysia

Islamic Azad University ( email )

Tehran
Iran

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