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A Framework for Understanding and Researching Audit Quality

Auditing : a journal of practice and theory, 2011-05, Vol.30 (2), p.125-152 [Peer Reviewed Journal]

Copyright American Accounting Association May 2011 ;ISSN: 0278-0380 ;EISSN: 1558-7991 ;DOI: 10.2308/ajpt-50006

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  • Title:
    A Framework for Understanding and Researching Audit Quality
  • Author: Francis, Jere R.
  • Subjects: Accounting firms ; Audit risk ; Audited financial statements ; Auditing standards ; Auditors reports ; Audits ; Business failures ; Financial reporting ; Quality ; Studies
  • Is Part Of: Auditing : a journal of practice and theory, 2011-05, Vol.30 (2), p.125-152
  • Description: This paper presents a general framework for studying factors associated with engagement-level audit quality. The framework is intended to sharpen our thinking about conducting audit-quality research, and to help scholars, professional accountants, regulators, and policy makers to better understand the multiple drivers of audit quality. While the framework has a broad scope, the research implications will focus mainly on archival-based audit research. Research on the relation between accounting firms and audit quality is severely limited by the availability of data on characteristics of accounting firms. To date, research on this topic has relied on variables that can be constructed from public disclosures such as client-based measures of industry expertise and office size. However, these measures do not go inside the ''black box'' of the accounting firm's organizational structure and operations, and several studies have collected private data to pursue these questions.
  • Publisher: Sarasota: American Accounting Association
  • Language: English
  • Identifier: ISSN: 0278-0380
    EISSN: 1558-7991
    DOI: 10.2308/ajpt-50006
  • Source: AUTh Library subscriptions: ProQuest Central
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