A review of the concept and measures of audit quality across three decades of research

Q4 Economics, Econometrics and Finance

International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2018-04-13 DOI:10.1504/IJAAPE.2018.091063

Tânia Menezes Montenegro, Filomena Antunes Brás

引用次数: 4

Abstract

This study provides a comprehensive literature review of audit quality and it explores three decades of audit research (1980 to 2010). The DeFond and Zhang (2014) framework is used to present and discuss several perspectives on the concept and measures of audit quality, its inherent limitations and main strengths, adding US versus international studies comparative approach. The study is of interest to students, academic researchers, practitioners, standard setters/regulators and all those interested in understanding audit quality, from a US versus international perspective.

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三十年来审计质量的概念和度量回顾

本研究提供了审计质量的全面文献综述，并探讨了三十年的审计研究(1980年至2010年)。DeFond和Zhang(2014)的框架用于提出和讨论审计质量的概念和度量、其固有局限性和主要优势的几个观点，并添加了美国与国际研究的比较方法。学生、学术研究人员、从业人员、标准制定者/监管机构以及所有有兴趣从美国与国际的角度了解审计质量的人都对这项研究感兴趣。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

International Journal of Accounting, Auditing and Performance Evaluation Economics, Econometrics and Finance-Finance

CiteScore

0.70

自引率

0.00%

发文量

期刊介绍： IJAAPE publishes original scholarly papers across the whole spectrum of: financial accounting, managerial accounting, accounting education, auditing, taxation, public sector accounting, capital market and accounting, accounting information systems, performance evaluation, corporate governance, ethics, and financial management. All methodologies, such as analytical, empirical, behavioural, surveys, and case studies are welcome. IJAAPE encourages contributions especially from emerging markets and economies in transition and studies whose results are applicable across nation states or capable of being adapted to the different accounting and business environments.