Auditing Quality: Some Empirical Studies

Maurizio Rija ()
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Maurizio Rija: University of Calabria

A chapter in Eurasian Business Perspectives, 2018, pp 3-20 from Springer

Abstract: Abstract Much has been written on audit quality, but there are still many differences in the literature. After two decades of research on audit quality, there is no universally accepted definition by researchers, who are still far from the establishment of a single framework of indicators which determine, unequivocally, whether the activity of statutory auditor has taken place according to the guidelines set forth in the applicable standards. Various definitions have been developed that are based on different approaches. Importantly, it is a topic in continuous evolution and the debate in the literature is now very open. It seems clear that the concept of audit quality has become, over the years, more and more important as a growing need was felt to ensure the truth and accuracy of the data contained in financial statements, ensuring the quality of financial information by transmitting confidence in this way to the markets and stakeholders who, in making decisions, legitimately rely on accounting records. In this paper, the definitions of quality that the literature has developed over the years will be presented and issues will be addressed related to the measurement of quality through proxies that researchers have used. Finally, the possible future studies to make further contributions to research will be briefly analyzed.

Keywords: Auditing; Control; Quality; ISA; Corporate governance (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:spr:eurchp:978-3-319-67913-6_1

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DOI: 10.1007/978-3-319-67913-6_1

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