We define higher audit quality as greater assurance of high financial reporting quality.
Researchers use many proxies for audit quality, with little guidance on choosing among …

This paper reviews empirical research over the past 25 years, mainly from the United States,
in order to assess what we currently know about audit quality with respect to publicly listed …

This paper presents the initial evidence regarding the relationship between audit quality,
debt financing, and earnings management in Jordan. The study used the cross-sectional …

Spurred by the informational and disciplinary roles that the media fulfils, this study provides
initial evidence on how higher media coverage is associated with a lower tendency of firms …

A large auditing literature concludes that Big N auditors provide higher audit quality than
non-Big N auditors. Recently, however, a high-profile study suggests that propensity score …

This study presents a review of academic research on audit quality. We begin with a review
of existing definitions of audit quality and describe general frameworks for establishing audit …

This paper presents a general framework for studying factors associated with engagement-
level audit quality. The framework is intended to sharpen our thinking about conducting audit …

We examine whether the presence of female directors and female audit committee members
affect audit quality in terms of audit effort and auditor choice by using observations from a …

We examine the impact of social capital on audit fees. We find that firms headquartered in
US counties with high social capital pay lower audit fees. Social capital measures the level …

This study investigates the degree of concordance between fifteen measures of audit quality
used in academia and two measures of audit process quality determined either by audit …