Audit Quality: Insights from the Academic Literature

被引：366

作者：

Knechel, W. Robert ^{[1
]}

Krishnan, Gopal V. ^{[2
]}

Pevzner, Mikhail ^{[3
]}

Shefchik, Lori B. ^{[4
]}

Velury, Uma K. ^{[5
]}

机构：

[1] Univ Florida, Gainesville, FL 32611 USA

[2] American Univ, Washington, DC 20016 USA

[3] George Mason Univ, Fairfax, VA 22030 USA

[4] Georgia Inst Technol, Atlanta, GA 30332 USA

[5] Univ Delaware, Newark, DE 19716 USA

来源：

AUDITING-A JOURNAL OF PRACTICE & THEORY | 2013年 / 32卷

关键词：

audit quality; audit quality indicators; auditor judgment; PCAOB synthesis; INDUSTRY SPECIALIZATION; NONAUDIT SERVICES; EARNINGS MANAGEMENT; LITIGATION RISK; PREDECISIONAL DISTORTION; CORPORATE GOVERNANCE; SELF-REGULATION; BUSINESS RISK; TIME PRESSURE; FEE PREMIUMS;

D O I：

10.2308/ajpt-50350

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

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.

引用

页码：385 / 421

页数：37

共 315 条

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Abbott L.J., 2008, PCAOB TALKS WHO LIST

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Agoglia, Christopher P. ;

Brazel, Joseph F. ;

Hatfield, Richard C. ;

Jackson, Scott B. .

AUDITING-A JOURNAL OF PRACTICE & THEORY, 2010, 29 (02) :27-43

[3]

Allen R.D., 2006, Accounting Horizons, V20, P157, DOI [10.2308/acch.2006.20.2.157, DOI 10.2308/ACCH.2006.20.2.157]

[4]

AMER T, 1994, AUDITING-J PRACT TH, V13, P126

[5]

Amer T., 1995, CONTEMP ACCOUNT RES, V12, P25, DOI DOI 10.1111/J.1911-3846.1995.TB00479.X

[6]

Anantharaman D., 2007, WORKING PAPER

[7]

ANDERSON JC, 1992, AUDITING-J PRACT TH, V11, P1

[8]

ANDERSON U, 1994, AUDITING-J PRACT TH, V13, P137

[9]

[Anonymous], CONT ACCOUNTING RES

[10]

[Anonymous], 2003, Accounting Horizons, DOI DOI 10.2308/ACCH.2003.17.3.207

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