A review of archival auditing research

• Autores: Mark DeFond, Jieying Zhang
• Localización: Journal of accounting and economics, ISSN 0165-4101, Vol. 58, Nº. 2-3, 2014, págs. 275-326
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Dialnet Métricas: 30 Citas
• Resumen

  • We define higher audit quality as greater assurance of high financial reporting quality. Researchers use many proxies for audit quality, with little guidance on choosing among them. We provide a framework for systematically evaluating their unique strengths and weaknesses. Because it is inextricably intertwined with financial reporting quality, audit quality also depends on firms� innate characteristics and financial reporting systems. Our review of the models commonly used to disentangle these constructs suggests the need for better conceptual guidance. Finally, we urge more research on the role of auditor and client competency in driving audit quality.