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Audit Quality Perception: Beyond the ‘Role-Perception Gap’

Author

Listed:
  • Nathalie Gonthier-Besacier

    (CERAG - Centre d'études et de recherches appliquées à la gestion - UGA [2016-2019] - Université Grenoble Alpes [2016-2019])

  • Géraldine Hottegindre

    (EM - EMLyon Business School)

  • Sandrine Fine-Falcy

    (CERAG - Centre d'études et de recherches appliquées à la gestion - UGA [2016-2019] - Université Grenoble Alpes [2016-2019])

Abstract

This paper measures differences in the perception of audit quality between professionals, and attempts to categorise the professionals on the basis of their perceptions. We firstly perform a REBUS‐PLS analysis. We thus identify three groups of professionals with different audit quality perceptions. We then run chi‐square tests to evaluate differences in perception depending firstly on the professional's role in the audit process (auditor vs. preparer) and then by incorporating other variables connected with the individuals' own characteristics. Contrary to existing research, our study reveals no significant differences in perception between auditors and preparers. In contrast, our study indicates that differences in audit quality perception can be explained in particular by the professionals' level of expertise and the existence of shared values among professionals. This study therefore demonstrates the need to look beyond the ‘role‐perception gap' in order to understand differences in audit quality perception. It confirms the existence of an ‘epistemic community' that explains the differences in audit quality perception.

Suggested Citation

  • Nathalie Gonthier-Besacier & Géraldine Hottegindre & Sandrine Fine-Falcy, 2016. "Audit Quality Perception: Beyond the ‘Role-Perception Gap’," Post-Print hal-01989250, HAL.
    • Handle: RePEc:hal:journl:hal-01989250
    DOI: 10.1111/ijau.12066
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    Cited by:

    1. Mihai Carp & Costel Istrate, 2021. "Audit Quality under Influences of Audit Firm and Auditee Characteristics: Evidence from the Romanian Regulated Market," Sustainability, MDPI, vol. 13(12), pages 1-16, June.
    2. George Silviu CORDOŞ & Melinda Timea FÜLÖP, 2020. "Debates In The Literature Regarding Audit Reporting," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(22), pages 1-4.
    3. Melinda Timea FULOP & Nicolae MAGDAS & George Silviu CORDOS, 2019. "Theoretical Background Of Internal And External Environment Of Negotiation," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(21), pages 1-3.

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