We define higher audit quality as greater assurance of high financial reporting quality.
Researchers use many proxies for audit quality, with little guidance on choosing among …

There is an increasing recognition in the public audit profession that the emergence of big
data as well as the growing use of business analytics by audit clients has brought new …

This study presents a review of academic research on audit quality. We begin with a review
of existing definitions of audit quality and describe general frameworks for establishing audit …

The new generation of expanded audit reports includes disclosures about significant matters
in a company's financial reporting and its audit. These disclosures are a landmark change in …

This study was conducted to analyse the influence of auditor and client characteristics on the
magnitude and type of key audit matters (KAM) disclosed in the audit reports of the FTSE …

This study investigates the degree of concordance between fifteen measures of audit quality
used in academia and two measures of audit process quality determined either by audit …

Both US and international standard setters have recently proposed changes to the standard
audit report, including a requirement to include a critical audit matter (CAM) paragraph. We …

While prior research has examined the relation between firm-level attributes and auditors'
decisions, there is little empirical evidence on whether managerial attributes are informative …

Purpose The going concern audit opinion is an audit opinion issued by an auditor to
evaluate the company's ability in maintaining the business continuity. The purpose of this …

This study examines the persistence and economic consequences of variations in reporting
style across audit partners in individual engagements. Our results show that both aggressive …