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External audit quality : revue of literature
[Qualité de l'audit externe : Revue de littérature]

Author

Listed:
  • Fatiha Id ahmad

    (UMVR - Université Mohammed V de Rabat)

  • Omar Hniche

    (UMVR - Université Mohammed V de Rabat)

  • Badre Eddine Chegri

    (UMVR - Université Mohammed V de Rabat)

Abstract

An audit quality is a major governance mechanism at the service of shareholders and all stakeholders of a company. However, the quality of audit is very complex to assess, which has led to the development of several approaches intending to measure the audit quality. This article aims to present, through a literature review, the determinants of audit quality by presenting the two approaches of research that have been distinguished in this field: the first relates to the indirect approach which is based on indicators linked to the auditor and to the institutional framework of the service of audit, and the second one focuses on the technical audit process and its environment. It comes out that the audit quality is multidimensional and that several models have been proposed to assess the quality of this service. These models are of two types, uni-variable or multi-variable and are based on the characteristics of the auditor and his team, those of the auditee and the audit process and the characteristics related to the audit environment.

Suggested Citation

  • Fatiha Id ahmad & Omar Hniche & Badre Eddine Chegri, 2023. "External audit quality : revue of literature [Qualité de l'audit externe : Revue de littérature]," Post-Print hal-03956881, HAL.
    • Handle: RePEc:hal:journl:hal-03956881
    DOI: 10.5281/zenodo.7552652
    Note: View the original document on HAL open archive server: https://hal.science/hal-03956881
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    References listed on IDEAS

    as
    1. Chrystelle Richard & Robert Reix, 2002. "Contribution à l'analyse de la qualité du processus d'audit : le rôle de la relation entre le directeur financier et le commissaire aux comptes," Post-Print halshs-00153466, HAL.
    2. Chrystelle Richard & Robert Reix, 2002. "Contribution à l'analyse de la qualité du processus d'audit : le rôle de la relation entre le directeur financier et le commissaire aux comptes," ACCRA, Association francophone de comptabilité, vol. 8(1), pages 151-174.
    3. Johnson, Marilyn F. & Nelson, Karen K. & Frankel, Richard M., 2002. "The Relation Between Auditor's Fees for Non-audit Services and Earnings Quality," Research Papers 1696r, Stanford University, Graduate School of Business.
    4. Riadh Manita, 2009. "La qualité du processus d'audit : une étude empirique sur le marché financier tunisien," Post-Print halshs-00455733, HAL.
    5. Rick Antle & Elizabeth Gordon & Ganapathi Narayanamoorthy & Ling Zhou, 2002. "The Joint Determination of Audit Fees, Non-Audit Fees, and Abnormal Accruals," Yale School of Management Working Papers amz2502, Yale School of Management, revised 02 May 2006.
    6. Palmrose, Zv, 1986. "Audit Fees And Auditor Size - Further Evidence," Journal of Accounting Research, Wiley Blackwell, vol. 24(1), pages 97-110.
    7. Rick Antle & Elizabeth Gordon & Ganapathi Narayanamoorthy & Ling Zhou, 2006. "The joint determination of audit fees, non-audit fees, and abnormal accruals," Review of Quantitative Finance and Accounting, Springer, vol. 27(3), pages 235-266, November.
    8. Alhababsah, Salem & Yekini, Sina, 2021. "Audit committee and audit quality: An empirical analysis considering industry expertise, legal expertise and gender diversity," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 42(C).
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    11. Rick Antle & Elizabeth Gordon & Ganapathi Narayanamoorthy & Ling Zhou, 2002. "The Joint Determination of Audit Fees, Non-Audit Fees, and Abnormal Accruals," Yale School of Management Working Papers amz2502, Yale School of Management, revised 02 May 2006.
    12. Riadh Manita, 2008. "La qualité de l’audit externe : Proposition d’une grille d’évaluation axée sur le processus d’audit," Post-Print hal-00565485, HAL.
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    Keywords

    Audit; quality; direct measurement; indirect measurement; qualité; mesure directe; mesure indirecte;
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