WebApr 1, 2024 · Abstract. This research investigates the impact of auditor experience, auditor education, client’s internal controls, and audit procedures performed on … WebApr 8, 2024 · The purpose of this paper is to demonstrate a deeper understanding about the reasons behind difference in previous studies’ results in the field of audit quality determinants.,A meta-analysis method is employed in which 52 studies including 40 international studies from authentic scientific articles during the year 2000–2015 and 12 …
(PDF) The Determinants of Audit Quality - Academia.edu
WebAudit quality Even though research on audit quality has been widely conducted, there is no one exact definition of audit quality (Duff, 2004). Bedard et al., (2010) illustrated that even seasoned professionals convening to discuss the notion of audit quality have difficulty agreeing on a common definition. The one that is broadly WebOct 31, 2024 · The objective of the study to obtain empirical evidence about: (1) The effect of auditor professionalisc on audit quality; (2) The effect of auditor independence on audit quality; (3) The role of…. Expand. PDF. View 1 excerpt, cites background. Ethical threats and safeguards. The case of statutory auditors in the Gdansk region. incompatibility\u0027s ks
The determinants of perceived audit quality and auditee ... - Emerald
WebJun 28, 2024 · Audit Report Lag (ARL) is the time length of the auditor completing their activities on the client is measured from the end of the fiscal year until the date of audit report was signed. Research related to ARL has been widely carried out in some countries, considering the importance of this issue. This study analyzed the factors that affect ARL … WebOct 22, 2024 · The study found monitoring attributes to be the key determinants of financial reporting quality. Yet, the existing literature concentrated on internal/external auditing and audit committee characteristics whilst giving limited attention to the functions of other monitoring mechanisms, i.e., board of directors. WebThis study examines the effect of regulatory changes on audit quality in the French context. The evaluation of the risks and the anomalies carried out by the auditors brings them … incompatibility\u0027s kp