A Review on Audit Quality Factors
Autor(a) principal: | |
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Data de Publicação: | 2014 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | http://hdl.handle.net/10773/13342 |
Resumo: | “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 considerable attention. Understanding how audit quality is important requires investigating audit quality factors more precisely. So, the present article aims to review and summarize the different audit quality factors, comparing the results achieved by the related recent studies. In this regard, as well as the well known audit quality factors such as size, industry expertise, auditor tenure, audit fees, non-audit services and auditor reputation, auditor specifications, were found to be able to affect audit quality significantly. Moreover, such factors can affect each other while affecting the audit quality directly. |
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A Review on Audit Quality FactorsAudit quality, Audit quality measures, Auditor specifications“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 considerable attention. Understanding how audit quality is important requires investigating audit quality factors more precisely. So, the present article aims to review and summarize the different audit quality factors, comparing the results achieved by the related recent studies. In this regard, as well as the well known audit quality factors such as size, industry expertise, auditor tenure, audit fees, non-audit services and auditor reputation, auditor specifications, were found to be able to affect audit quality significantly. Moreover, such factors can affect each other while affecting the audit quality directly.HRMARS2015-02-02T15:32:25Z2014-04-01T00:00:00Z2014-04info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttp://hdl.handle.net/10773/13342eng2308-033710.6007/IJARAFMS/v4-i2/861Hosseinniakani, SeyedInácio, Coelho HelenaMota, Ruiinfo:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2024-02-22T11:24:15Zoai:ria.ua.pt:10773/13342Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T02:49:12.229347Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse |
dc.title.none.fl_str_mv |
A Review on Audit Quality Factors |
title |
A Review on Audit Quality Factors |
spellingShingle |
A Review on Audit Quality Factors Hosseinniakani, Seyed Audit quality, Audit quality measures, Auditor specifications |
title_short |
A Review on Audit Quality Factors |
title_full |
A Review on Audit Quality Factors |
title_fullStr |
A Review on Audit Quality Factors |
title_full_unstemmed |
A Review on Audit Quality Factors |
title_sort |
A Review on Audit Quality Factors |
author |
Hosseinniakani, Seyed |
author_facet |
Hosseinniakani, Seyed Inácio, Coelho Helena Mota, Rui |
author_role |
author |
author2 |
Inácio, Coelho Helena Mota, Rui |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Hosseinniakani, Seyed Inácio, Coelho Helena Mota, Rui |
dc.subject.por.fl_str_mv |
Audit quality, Audit quality measures, Auditor specifications |
topic |
Audit quality, Audit quality measures, Auditor specifications |
description |
“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 considerable attention. Understanding how audit quality is important requires investigating audit quality factors more precisely. So, the present article aims to review and summarize the different audit quality factors, comparing the results achieved by the related recent studies. In this regard, as well as the well known audit quality factors such as size, industry expertise, auditor tenure, audit fees, non-audit services and auditor reputation, auditor specifications, were found to be able to affect audit quality significantly. Moreover, such factors can affect each other while affecting the audit quality directly. |
publishDate |
2014 |
dc.date.none.fl_str_mv |
2014-04-01T00:00:00Z 2014-04 2015-02-02T15:32:25Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://hdl.handle.net/10773/13342 |
url |
http://hdl.handle.net/10773/13342 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
2308-0337 10.6007/IJARAFMS/v4-i2/861 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
HRMARS |
publisher.none.fl_str_mv |
HRMARS |
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reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação instacron:RCAAP |
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Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
instacron_str |
RCAAP |
institution |
RCAAP |
reponame_str |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
collection |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
repository.name.fl_str_mv |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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1799137542957694976 |