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Audit firm rotation and audit quality: a literature review
Revista de Studii Financiare, 2022 The purpose of the paper is to create a bibliometric analysis of studies published in the Web of Science database on audit rotation (AR). In order to capture the effects of the EU audit reform on this topic, the period analysed has been divided in two ...
Mariana-Cristina Bulucea
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The impact of audit data analytics on audit quality and audit review continuity in Thailand [PDF]
AJAR (Asian Journal of Accounting Research), 2023 Purpose – The main objective of this study is to examine the impact of audit data analytics (ADA) on audit quality (AQ) and audit review continuity (ARC).
Kanthana Ditkaew, Muttanachai Suttipun
doaj +2 more sources
A Review on Audit Quality Factors [PDF]
International Journal of Academic Research in Accounting, Finance and Management Sciences, 2014 “Audit Quality” is not easy to define because of many diverse factors affecting quality. According to the consultation paper of the International Auditing and Assurance Standards Board (IAASB), audit quality is the significant issue that requires more ...
Hosseinniakani, Seyed +2 more
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Impact of peer review audit on occupational health report quality [PDF]
Occupational Medicine, 2015 Background: In a previous report, we described the implementation of a formal process for peer review of occupational health (OH) reports and a method of assessment of the outcomes of this process.
Demou, E., Lalloo, D., Macdonald, E.B.
core +5 more sources
Audit Engagement Quality Control Review Process [PDF]
مطالعات تجربی حسابداری مالیThe implementation of the engagement quality control review (EQCR) by the engagement quality control reviewer has been considered as one of the key elements of quality control in the auditing standards and its implementation is required in the audit of ...
Mehri Bakhteyari +2 more
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Perspectives of Audit Quality: An Analysis
Asian Journal of Accounting Perspectives, 2018 Research aim: This paper reviews the research literature and publications relevant to audit quality. The authors identify three main perspectives (academic research, professional and regulatory) related to audit quality that could add to our ...
Noor Adwa Sulaiman +2 more
doaj +7 more sources
Regulating the Audit Quality and Deprofessionalisation of the Auditing Profession
Asian Journal of Accounting Perspectives, 2014 There has been considerable criticism of the auditing profession from the public following a series of corporate failures. Consequently, this has led to reform in the auditing regulatory framework.
Noor Adwa Sulaiman +2 more
doaj +7 more sources
Scientific Mapping of the Literature on Internal Audit Quality [PDF]
مطالعات تجربی حسابداری مالی, 2023 This study aims to conduct a literature review on internal audit quality literature using bibliometrics methods, including time-trend and impact analysis of studies, journals, authors, institutions, and countries.
Bita Mashayekhi +2 more
doaj +1 more source
Review of Audit Quality Indicators
International Journal of Social Science, Education, Communication and Economics (SINOMICS JOURNAL), 2023 Audit quality is the accuracy of the information reported by the auditor by the audit standards used by the auditor of the company's financial statements. This study aims to identify audit quality in several cases that occurred in Indonesia by using audit quality indicators in the form of ethics, people, process, output, and interaction.
Aviany Santi +2 more
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Peer Review and Audit Quality [PDF]
Third International Conference on Advances in Economics, Management and Social Study - EMS 2015, 2015 This study aims to examine the determinant factors of audit quality by proposing the hypothesis that peer review effect the audit quality. In this study, the unit of analysis is the external auditor who has worked in Certified Public Accountant - CPA firm. The author takes the CPA Firm in Bandung, West Java, Indonesia.
KARHI NISJAR, RITA YUNIARTI
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