A Systematic Review of Audit Quality: Research Linkages with Practice Confirmation

Abstract

Audit quality is a condition about an auditor finding and reporting misstatements in the accounting system. This study aims to analyze what factors affect audit quality both from literature studies and the results of distributing questionnaires to respondents. This research also involves interviews with the auditors and clients of public accountant representatives. This research is a qualitative study. Data collection through google with the garuda.kemdikbud.go.id website by limiting 100 sinta-accredited studies for the 2018-2023 period. The results showed different priorities between academics and respondents' opinions (55 people who are auditors and clients) on the variables that determine audit quality. In addition, interestingly in this study, the different factors were confirmed through interviews and found other variables for future research such as communication skills, time management, EI, SI and AI for further research. In future audit quality research, it is also necessary to conduct a pilot study before determining the variables because of the gap between academia and industry in seeing the problems that affect audit quality.