10 papers analyzed
These studies suggest that audit quality is influenced by factors such as audit firm rotation, professional fees, auditor specialization, and external quality audits, with larger firms and seasoned specialists generally providing higher-quality audits.
Audit quality is a critical aspect of financial reporting and corporate governance, influencing the reliability of financial statements and the trust of stakeholders. This synthesis examines various dimensions of audit quality, including factors that affect it, such as auditor size, industry specialization, mandatory rotation, and the provision of non-audit services.
Audit Firm Size and Quality:
Industry Specialization:
Mandatory Audit Firm Rotation:
Learning and Advisory Effects:
Audit Quality Reduction Behaviors:
Audit Quality Proxies:
Audit quality is influenced by multiple factors, including the size and specialization of audit firms, mandatory rotation policies, and the behavior of individual auditors. Larger firms and industry specialists generally provide higher quality audits. Mandatory rotation can enhance audit quality towards the end of the engagement period. The interplay between auditors' learning and advisory roles can both positively and negatively affect audit quality. Understanding these dynamics is crucial for improving audit practices and ensuring the reliability of financial reporting.
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