The measurement of audit quality in the Netherlands: a practical note

Tjibbe Bosman ()
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Tjibbe Bosman: Business School of the University, Amsterdam, Netherlands

Maandblad Voor Accountancy en Bedrijfseconomie Articles, 2021, vol. 95, issue 1-2, 17-31

Abstract: Several committees, institutions, and practitioners are currently working on defining appropriate, and reliable Audit Quality Indicators (AQIs). The experiences the Foundation for Auditing Research (FAR) made with collecting audit quality data may inform the search for appropriate and reliable AQIs. In this paper I discuss different types of audit (quality) measures and their availability in the Netherlands. Furthermore, I discuss the (potential) information value, limitations, and recommendations for a wide range of audit quality measures and sources.

Keywords: Audit; Quality; data; Audit; Quality; Indicators (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:arh:jmabec:v:95:y:2021:i:1-2:p:17-31

DOI: 10.5117/mab.95.56820

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