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Review Papers | Accounting | India | Volume 8 Issue 6, June 2019 | Popularity: 6.5 / 10

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Review of Studies on Measuring of Auditing Quality

Abdunaser Muftah Mohammed Omar, Dr. Abhishek Janvier Frederick

Abstract: Quality of auditing remains an issue of concern to the profession, the government and the investors. According to the Basel Committee (2008), there is no tool to measure audit quality, but there are recent efforts that appraised how to measure it. In spite of the extent of that literature, no single generally accepted definition of audit quality so far merged, nor any single generally accepted measure, many of studies found that consensus has not been reached on how audit quality should be measured. There are some audit bodies do not have a generally accepted definition of audit quality nor a universally accepted measuring technique. This difference has led to researchers to disagree on the factors that lead to enhancing the audit quality and as a consequence, prior studies have used several surrogates for measuring audit quality. 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.

Keywords: Audit Quality, Audit office Size, Specialization, Independence, Audit Fees

Edition: Volume 8 Issue 6, June 2019

Pages: 1625 - 627

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