[HTML][HTML] A model and literature review of professional skepticism in auditing

MW Nelson - Auditing: a journal of practice & theory, 2009‏ - publications.aaahq.org
A Model and Literature Review of Professional Skepticism in Auditing | AUDITING: A Journal of
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Risk monitoring and control in audit firms: A research synthesis

JC Bedard, DR Deis, MB Curtis… - Auditing: A Journal of …, 2008‏ - publications.aaahq.org
This paper summarizes the research literature related to audit firm quality control, with a dual
purpose:(1) to provide information on the current state of knowledge with regard to the ways …

The effect of company characteristics and auditor characteristics to audit report lag

MR Abdillah, AW Mardijuwono… - Asian Journal of …, 2019‏ - emerald.com
Purpose The purpose of this paper is to examine and analyze the factors that affect an
auditor's efficiency in completing the audit process proxied by audit report lag. The factors …

Audit quality: Insights from the academic literature

WR Knechel, GV Krishnan, M Pevzner… - Auditing: A journal …, 2013‏ - publications.aaahq.org
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 …

Understanding audit quality: Insights from audit professionals and investors

BE Christensen, SM Glover, TC Omer… - Contemporary …, 2016‏ - Wiley Online Library
Projects seeking to define, measure, and evaluate audit quality are on the agendas of
auditing standards setters as well as audit firms. The Public Company Accounting Oversight …

Audit quality and audit report lag: case of Indonesian listed companies

R Rusmin, J Evans - Asian Review of Accounting, 2017‏ - emerald.com
Purpose The purpose of this paper is to empirically examine the relation between two
dimensions of auditor quality, namely, auditor industry specialization and auditor reputation …

Does auditor industry specialization improve audit quality?

M Minutti‐Meza - Journal of accounting research, 2013‏ - Wiley Online Library
This study examines whether auditor industry specialization, measured using the auditor's
within‐industry market share, improves audit quality and results in a fee premium. After …

The effect of audit experience on audit fees and audit quality

SF Cahan, J Sun - Journal of Accounting, auditing & finance, 2015‏ - journals.sagepub.com
Prior research on audit experience focuses on behavioral studies that are conducted by
running experiments. Although these studies provide evidence on the role of experience in …

Auditor industry specialization and earnings quality

S Balsam, J Krishnan, JS Yang - Auditing: A journal of …, 2003‏ - publications.aaahq.org
This study examines the association between measures of earnings quality and auditor
industry specialization. Prior work has examined the association between auditor brand …

National and office‐specific measures of auditor industry expertise and effects on audit quality

KJ Reichelt, D Wang - Journal of Accounting Research, 2010‏ - Wiley Online Library
Our paper examines whether audit quality is higher for industry audit specialists at the
national and city‐office levels using the framework developed in Ferguson et al.[2003] and …