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The measurement of audit quality in the Netherlands: a practical note

Author

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  • Tjibbe Bosman

    (Business School of the University, Amsterdam, Netherlands
    Foundation for Auditing Research, Breukelen, Netherlands)

Abstract

Several committees, institutions, and practitioners are currently working on defining appropriate, and reliable Audit Quality Indicators (AQIs). The experiences the Foundation for Auditing Research (FAR) made with collecting audit quality data may inform the search for appropriate and reliable AQIs. In this paper I discuss different types of audit (quality) measures and their availability in the Netherlands. Furthermore, I discuss the (potential) information value, limitations, and recommendations for a wide range of audit quality measures and sources.

Suggested Citation

  • Tjibbe Bosman, 2021. "The measurement of audit quality in the Netherlands: a practical note," Maandblad Voor Accountancy en Bedrijfseconomie Articles, Maandblad Voor Accountancy en Bedrijfseconomie, vol. 95(1-2), pages 17-31, March.
    • Handle: RePEc:arh:jmabec:v:95:y:2021:i:1-2:p:17-31
    DOI: 10.5117/mab.95.56820
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