Audit Quality: Insights from the Academic Literature-Reference-Cited by-同舟云学术

Audit Quality: Insights from the Academic Literature

Published:2012-11-01 Issue:Supplement 1 Volume:32 Page:385-421
ISSN:0278-0380
Container-title:AUDITING: A Journal of Practice & Theory
language:en
Short-container-title:

Author:

Knechel W. Robert¹,Krishnan Gopal V.¹,Pevzner Mikhail¹,Shefchik Lori B.¹,Velury Uma K.¹

Affiliation:

1. W. Robert Knechel is a Professor at the University of Florida, Gopal V. Krishnan is a Professor at American University, Mikhail Pevzner is an Assistant Professor at George Mason University, Lori B. Shefchik is a Ph.D. candidate at the Georgia Institute of Technology, and Uma K. Velury is a Professor at the University of Delaware.

Abstract

SUMMARYThis 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.

Publisher

American Accounting Association

Subject

Economics and Econometrics,Finance,Accounting

Link

http://meridian.allenpress.com/ajpt/article-pdf/32/Supplement%201/385/1602743/ajpt-50350.pdf

Reference315 articles.

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