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La qualité de l'audit : histoire d'un concept et de son utilisation dans la recherche académique (ou l'histoire de la naissance d'une chimère)

Author

Listed:
  • Sophie Audousset-Coulier

    (Department of accounting - Concordia University [Montreal])

  • Sophie Marmousez

    (HEC Montréal - HEC Montréal)

  • Anne Pezet

    (HEC Montréal - HEC Montréal)

Abstract

In 2014, the International Auditing and Assurance Standards Board (IAASB) has issued a framework for audit quality which describes the input, process, and output factors of audit quality. This document highlights the importance and the complexity of this multifaceted concept for regulators. In the last 20 years, audit quality research has become a mainstream research area and it appears that recent research often fails to reflect the multiple dimensions of audit quality. The objective of this paper is to analyze the birth and evolution of the definition and use of the concept of audit quality in academic research. To reach thos objective, we adopt a historical perspective and we investigate how published academic research has defined, measured and used ‘audit quality' over time. Based on 262 collected papers which explicitly consider audit quality as their main research topic, we observe how audit quality research has evolved over time and we attempt to identify the main contextual factors that have shaped this evolution.

Suggested Citation

  • Sophie Audousset-Coulier & Sophie Marmousez & Anne Pezet, 2016. "La qualité de l'audit : histoire d'un concept et de son utilisation dans la recherche académique (ou l'histoire de la naissance d'une chimère)," Post-Print hal-01901101, HAL.
    • Handle: RePEc:hal:journl:hal-01901101
    Note: View the original document on HAL open archive server: https://hal.science/hal-01901101
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