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 …

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 …

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 …

This study examines whether differences in proxies for audit quality between Big 4 and non-
Big 4 audit firms could be a reflection of their respective clients' characteristics. In our …

Larger offices of Big 4 auditors are predicted to have higher quality audits for SEC
registrants due to greater in‐house experience in administering such audits. We test this …

This study investigates whether the tax-specific industry expertise of the external audit firm
influences its clients' level of tax avoidance. Our results suggest that clients purchasing tax …

This study examines whether auditor industry specialization, measured using the auditor's
within‐industry market share, improves audit quality and results in a fee premium. After …

Our paper examines whether audit quality is higher for industry audit specialists at the
national and city‐office levels using the framework developed in Ferguson et al.[2003] and …