Review of studies on audit quality

موضوع مقاله : Review of studies on audit quality

کلیات:

Review of studies on audit quality

Review of studies on audit quality

Arezoo Aghaei chadegani 

Department of Accounting, Mobarakeh Branch, Islamic Azad University, Mobarakeh, Isfahan, Iran. Abstract. This paper reviews empirical studies over the past decades from all over the world in order to assess what researchers have done about audit quality issue and identify gaps in the literature where further research is needed. These studies are categorized into seven groups; 1) Using direct or indirect measure of audit quality 2) Studies based on source of differentiation 3) Studies rely on output, process and input 4) Organizational aspects 5) Behavioral perspectives and auditor quality 6) Different perceptions of audit quality and 7) Other studies. The existing body of knowledge relating to these groups of studies will be summarized in this paper. Keywords: Audit Quality, Behavioural Perspectives, Organizational Aspects, Direct and Indirect Measures, Perceptions.