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The Relative Importance of Audit Quality Attributes

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  • Alan Kilgore
  • Renee Radich
  • Graeme Harrison

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  • Alan Kilgore & Renee Radich & Graeme Harrison, 2011. "The Relative Importance of Audit Quality Attributes," Australian Accounting Review, CPA Australia, vol. 21(3), pages 253-265, September.
    • Handle: RePEc:bla:ausact:v:21:y:2011:i:3:p:253-265
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    File URL: http://hdl.handle.net/10.1111/j.1835-2561.2011.00141.x
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    References listed on IDEAS

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    1. Palmrose, Zv, 1986. "Audit Fees And Auditor Size - Further Evidence," Journal of Accounting Research, Wiley Blackwell, vol. 24(1), pages 97-110.
    2. Solomon, I & Shields, MD & Whittington, OR, 1999. "What do industry-specialist auditors know?," Journal of Accounting Research, Wiley Blackwell, vol. 37(1), pages 191-208.
    3. Lowensohn, Suzanne & Johnson, Laurence E. & Elder, Randal J. & Davies, Stephen P., 2007. "Auditor specialization, perceived audit quality, and audit fees in the local government audit market," Journal of Accounting and Public Policy, Elsevier, vol. 26(6), pages 705-732.
    4. Craswell, Allen T. & Francis, Jere R. & Taylor, Stephen L., 1995. "Auditor brand name reputations and industry specializations," Journal of Accounting and Economics, Elsevier, vol. 20(3), pages 297-322, December.
    5. Francis, Jere R., 2004. "What do we know about audit quality?," The British Accounting Review, Elsevier, vol. 36(4), pages 345-368.
    6. Dirsmith, Mark W. & Haskins, Mark E., 1991. "Inherent risk assessment and audit firm technology: A contrast in world theories," Accounting, Organizations and Society, Elsevier, vol. 16(1), pages 61-90.
    7. Gilles Hilary & Clive Lennox, 2005. "The Credibility of Self-Regulation: Evidence from the Accounting Profession's Peer Review," Post-Print hal-00482306, HAL.
    8. Olivier Herrbach, 2001. "Audit quality, auditor behaviour and the psychological contract," European Accounting Review, Taylor & Francis Journals, vol. 10(4), pages 787-802.
    9. Hilary, Gilles & Lennox, Clive, 2005. "The credibility of self-regulation: Evidence from the accounting profession's peer review program," Journal of Accounting and Economics, Elsevier, vol. 40(1-3), pages 211-229, December.
    10. Bent Warming-Rasmussen & Lars Jensen, 1998. "Quality dimensions in external audit services- an external user perspective," European Accounting Review, Taylor & Francis Journals, vol. 7(1), pages 65-82.
    11. Mckinley, S & Pany, K & Reckers, Pmj, 1985. "An Examination Of The Influence Of Cpa Firm Type, Size, And Mas Provision On Loan Officer Decisions And Perceptions," Journal of Accounting Research, Wiley Blackwell, vol. 23(2), pages 887-896.
    12. DeAngelo, Linda Elizabeth, 1981. "Auditor size and audit quality," Journal of Accounting and Economics, Elsevier, vol. 3(3), pages 183-199, December.
    13. Francis, Jere R., 1984. "The effect of audit firm size on audit prices : A study of the Australian Market," Journal of Accounting and Economics, Elsevier, vol. 6(2), pages 133-151, August.
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    Cited by:

    1. Pranil Prasad & Parmod Chand, 2017. "The Changing Face of the Auditor's Report: Implications for Suppliers and Users of Financial Statements," Australian Accounting Review, CPA Australia, vol. 27(4), pages 348-367, December.
    2. Kristina Peštović & Nikola Milicevic & Nenad Djokic & Ines Djokic, 2021. "Audit Service Quality Perceived by Customers: Formative Modelling Measurement Approach," Sustainability, MDPI, vol. 13(21), pages 1-16, October.
    3. Aysegul Ciger, 2020. "Audit Quality: A Bibliometric Analysis (1981-2020)," Scientific Annals of Economics and Business (continues Analele Stiintifice), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 67(4), pages 473-494, December.

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