La qualité de l'audit: histoire d'un concept et de son utilisation dans la recherche académique (ou l'histoire de la naissance d'une chimère)

Sophie Audousset-Coulier, Sophie Marmousez and Anne Pezet
Additional contact information
Sophie Audousset-Coulier: Department of accounting - Concordia University [Montreal]
Sophie Marmousez: HEC Montréal - HEC Montréal
Anne Pezet: HEC Montréal - HEC Montréal

Post-Print from HAL

Abstract: In 2014, the International Auditing and Assurance Standards Board (IAASB) has issued a framework for audit quality which describes the input, process, and output factors of audit quality. This document highlights the importance and the complexity of this multifaceted concept for regulators. In the last 20 years, audit quality research has become a mainstream research area and it appears that recent research often fails to reflect the multiple dimensions of audit quality. The objective of this paper is to analyze the birth and evolution of the definition and use of the concept of audit quality in academic research. To reach thos objective, we adopt a historical perspective and we investigate how published academic research has defined, measured and used ‘audit quality' over time. Based on 262 collected papers which explicitly consider audit quality as their main research topic, we observe how audit quality research has evolved over time and we attempt to identify the main contextual factors that have shaped this evolution.

Keywords: Audit quality; Academic research; Contextual factors; Qualité de l’audit; Recherche académique; Eléments contextuels (search for similar items in EconPapers)
Date: 2016-05-19
Note: View the original document on HAL open archive server: https://hal.science/hal-01901101
References: View complete reference list from CitEc
Citations:

Published in Comptabilité et gouvernance, May 2016, Clermont-Ferrand, France. pp.cd-rom

Downloads: (external link)
https://hal.science/hal-01901101/document (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01901101

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().