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    Audit Quality: Insights from the Academic Literature

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    SSRN-id2040754.pdf (1.413Mb)
    Links to Files
    https://www.researchgate.net/profile/Mikhail_Pevzner/publication/256017547_Audit_Quality_Insights_from_the_Academic_Literature/links/55b7672f08aed621de045efa/Audit-Quality-Insights-from-the-Academic-Literature.pdf
    Permanent Link
    10.2139/ssrn.2040754
    http://hdl.handle.net/11603/4235
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    • UBalt Faculty Scholarship
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    Author/Creator
    Knechel, W Robert
    Krishnan, Gopal V
    Pevzner, Mikhail
    Shefchik, Lori B
    Velury, Uma
    Date
    2012
    Type of Work
    69 pages
    Text
    journal articles
    Citation of Original Publication
    Knechel, W.R, Krishan G., Pevzner, M., Shefchik, L., and U. Velury (2013). Audit Quality Indicators: Insights from Academic Literature. PCAOB Synthesis Project. Auditing: Journal of Practice and Theory, Volume 32, Supplement 1; 2016 AJPT Best Paper Award
    Subjects
    Audit quality
    audit quality indicators
    auditor judgment
    PCAOB synthesis
    Abstract
    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.


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    Robert L. Bogomolny Library
    University of Baltimore
    1420 Maryland Ave.
    Baltimore, MD 21201
    Email: knowledgeworks@ubalt.edu


    If you wish to submit a copyright complaint or withdrawal request, please email mdsoar-help@umd.edu.