AUDITOR INDEPENDENCE AND AUDIT QUALITY A LITERATURE REVIEW

If you originally registered with a username please audito that to sign in. Finally, we urge more research on the role of auditor and client competency in driving audit quality. Sign in via your Institution Sign in.

CiteSeerX — Auditor Independence and Audit Quality: A Literature Review

We provide a framework for systematically evaluating their unique strengths and weaknesses. Auvit – Auditing All Journals search input. Elsevier About ScienceDirect Remote access Shopping cart Contact and support Terms and conditions Privacy policy We use cookies to help provide and enhance our service and tailor content and ads.

Results from our research design offer stronger evidence that auditor independence increases earnings quality.

Sign In or Create an Account. This article is also available for rental through DeepDyve. Abstract Does auditor independence increase the quality of financial disclosures, and is regulation necessary to realize such improvements? Importantly, however, they offer little evidence that a client-firm’s choice of auditor independence creates externalities, and thus speak more directly against the recent Independennce restriction on NAS.

Most Related  ORGANIZATIONAL STRUCTURE PRESENTATION ANNOTATED BIBLIOGRAPHY HCS 325

Oxford University Press is a department of the University of Oxford. Under a Creative Commons license.

Most users should sign in with their email address. Uqality, Dino Falaschetti, Michael J. You do not currently have access to this article. It furthers the University’s objective of excellence in research, scholarship, and education by publishing worldwide.

Evidence from Immigrant Teenagers. Published by Elsevier B. By continuing auditor independence and audit quality a literature review agree to the use of cookies. Don’t already have an Oxford Academic account? For permissions, please e-mail: Abstract We define higher audit quality as greater assurance of high financial reporting quality. We thank Karen Ton for her excellent research assistance.

To purchase short term access, please sign in to your Oxford Academic account above. Citing articles via Web of Science 9. Researchers use many proxies for audit quality, with little guidance on choosing among them.

Auditor independence and audit quality : a literature review

Receive exclusive offers and updates from Oxford Litrature. We use cookies to help provide and enhance our service and tailor content and ads.

Most Related  AQA ENGLISH LANGUAGE B A2 COURSEWORK WORD COUNT

Don’t have an account? Recommended articles Citing articles 0.

Related articles in Web of Science Google Scholar. Sign In Forgot password? Does auditor independence increase the quality of financial disclosures, and is regulation necessary to realize such improvements?

This paper was presented at the Journal of Accounting and Economics conference. Purchase Subscription prices and ordering Short-term Access To purchase short term access, please sign in to your Oxford Academic account above.