Audit Quality: Insights from the Academic Literature
Links to Fileshttps://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
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Type of Work69 pages
Citation of Original PublicationKnechel, 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
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.