موضوع مقاله : Reporting errors and misstatements
کلیات:
Reporting errors and misstatements a measurement for the quality of auditors work
Arezoo Aghaei Chadegani & Zakiah Muhammaddun Mohamed
Received: 20 July 2013 /Accepted: 25 November 2013 # Springer Science+Business Media Dordrecht 2013
Abstract Thedefinitionandmeasurementofthequalityauditworkhasbeenthesubject ofmanystudies.Sincethequalityofauditors’workcouldnotbeobserveddirectlyexcept in ex post audit failures, prior researches adapted different proxies for measuring it. Theseproxiesincludefirmsize,reputation,auditortenure,auditfeesandothermeasures. This article reviews empirical studies over the past decades from all over the world in ordertoassesswhatresearchershavedoneaboutmeasuringthequalityofauditors’work. Prior measurements are classified into two main groups; (1) direct and indirect measure ofqualityauditand(2)actualqualityauditversusperceptions.Thisarticlecontributesto thequalityauditliteraturebyproposingnewmeasurement,whichisdevelopedbasedon the quality of auditors’ work definition and theory of planned behaviour.
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