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 …

Researchers have used various measures as indications of “earnings quality” including
persistence, accruals, smoothness, timeliness, loss avoidance, investor responsiveness …

SUMMARY A primary goal of both financial reporting research and audit research is to
understand the determinants of quality, and researchers in both areas have identified a wide …

This study seeks to determine whether audit committee compositional features are
associated with the timeliness of financial reporting by A ustralian firms. Timeliness of …

This article presents a comprehensive review of academic research pertaining to auditor
independence and audit quality. This literature review is conducted based on published …

A Model and Literature Review of Professional Skepticism in Auditing | AUDITING: A Journal of
Practice & Theory | American Accounting Association Skip to Main Content American Accounting …

Earnings management is of great concern to corporate stakeholders. While numerous
studies have investigated the effects of various corporate governance and audit quality …

This study explains the challenges associated with the) procedure to control for selection
bias, assesses the quality of its application in accounting research, and offers guidance for …

We examine the relation between the fees paid to auditors for audit and non‐audit services,
and the choice of accrual measures for a large sample of firms. Using our pooled sample …

This paper draws from the service science and professional service literatures to
conceptualize financial auditing as an economic service. A central characteristic of …