IDEAS home Printed from https://ideas.repec.org/a/eee/joaced/v45y2018icp32-44.html
   My bibliography  Save this article

Selecting an auditor for Bradco using indicators of audit quality

Author

Listed:
  • Dickins, Denise
  • Johnson-Snyder, Anna J.
  • Reisch, John T.

Abstract

In this activity, you are introduced to the auditor selection process and how indicators of an auditor’s audit quality may influence that process. You will gain an understanding of factors that can affect audit quality and apply that knowledge in a decision-making task – selecting an auditor for Bradco. The CAQ, PCAOB, IAASB, and other entities classify indicators according to how they impact audit quality. By completing the activity, you will learn to delineate how certain inputs (e.g., auditor training) may influence how an audit is conducted and certain outputs (e.g., PCAOB inspection findings) may measure or indicate whether an audit was conducted with an appropriate level of quality. The activity also demonstrates how indicators of audit quality may be used by audit committee members and company management to evaluate and select an auditor.

Suggested Citation

  • Dickins, Denise & Johnson-Snyder, Anna J. & Reisch, John T., 2018. "Selecting an auditor for Bradco using indicators of audit quality," Journal of Accounting Education, Elsevier, vol. 45(C), pages 32-44.
    • Handle: RePEc:eee:joaced:v:45:y:2018:i:c:p:32-44
    DOI: 10.1016/j.jaccedu.2018.07.001
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S0748575117301653
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.jaccedu.2018.07.001?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Keyser, John D., 2015. "The PCAOB's role in audit conduct and conscience," Research in Accounting Regulation, Elsevier, vol. 27(2), pages 111-118.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Sheu, Robert J., 2018. "An investigation about origins: A brief history of the PCAOB'S regulatory model," Research in Accounting Regulation, Elsevier, vol. 30(2), pages 159-165.
    2. Moehrle, Stephen R. & Franzen, Laurel & Meckfessel, Michele & Reynolds-Moehrle, Jennifer, 2016. "Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2015 academic literature," Research in Accounting Regulation, Elsevier, vol. 28(2), pages 96-108.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:joaced:v:45:y:2018:i:c:p:32-44. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/journal-of-accounting-education .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.