Please use this identifier to cite or link to this item: http://hdl.handle.net/1822/54137

TitleA review of the concept and measures of audit quality across three decades of research
Author(s)Menezes Montenegro, Tânia
Bras, Filomena Antunes
KeywordsAudit quality
Audit quality definition
Audit quality dimensions
Audit quality proxies
Audit quality indicators
USA
International
Udit quality
Issue date2018
PublisherInderscience
JournalInternational Journal of Accounting, Auditing and Performance Evaluation
Abstract(s)This study provides a comprehensive literature review of audit quality and it explores three decades of audit research (1980 to 2010). The DeFond and Zhang (2014) framework is used to present and discuss several perspectives on the concept and measures of audit quality, its inherent limitations and main strengths, adding a United States of America (U.S.) versus international studies comparative approach. The study is of interest to students, academic researchers, practitioners, standard setters/regulators and all those interested in understanding audit quality, from a U.S. versus international perspective.
TypeArticle
URIhttp://hdl.handle.net/1822/54137
DOI10.1504/IJAAPE.2018.091063
ISSN1740-8008
e-ISSN1740-8016
Peer-Reviewedyes
AccessOpen access
Appears in Collections:EEG - Artigos em revistas de circulação internacional com arbitragem científica

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