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A review of archival auditing research

Listed author(s):
  • DeFond, Mark
  • Zhang, Jieying
Registered author(s):

    We define higher audit quality as greater assurance of high financial reporting quality. Researchers use many proxies for audit quality, with little guidance on choosing among them. We provide a framework for systematically evaluating their unique strengths and weaknesses. Because it is inextricably intertwined with financial reporting quality, audit quality also depends on firms’ innate characteristics and financial reporting systems. Our review of the models commonly used to disentangle these constructs suggests the need for better conceptual guidance. Finally, we urge more research on the role of auditor and client competency in driving audit quality.

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    File URL: http://www.sciencedirect.com/science/article/pii/S0165410114000536
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    Article provided by Elsevier in its journal Journal of Accounting and Economics.

    Volume (Year): 58 (2014)
    Issue (Month): 2 ()
    Pages: 275-326

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    Handle: RePEc:eee:jaecon:v:58:y:2014:i:2:p:275-326
    DOI: 10.1016/j.jacceco.2014.09.002
    Contact details of provider: Web page: http://www.elsevier.com/locate/jae

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