This paper summarizes the research literature related to audit firm quality control, with a dual
purpose:(1) to provide information on the current state of knowledge with regard to the ways …

This paper summarizes research related to accounting firm culture and governance. While
perennially important, this topic has immediacy due to the intention of the Public Company …

We investigate how auditors learn the technical aspects of their professional role while
performing client engagements, and how that learning process has been shaped by …

This study examined the impact of perceived ethical culture of the firm and selected
demographic variables on auditors' ethical evaluation of, and intention to engage in, various …

Purpose–The purpose of this paper is to address the impact of ethical culture on audit
quality under conditions of time budget pressure. The study also tests the relationship …

Purpose–The paper has a dual purpose, being to report on an interrogation of concepts and
contexts of accountability used in the accounting literature and to illustrate the application of …

Purpose The purpose of this paper is to explain how auditors' professional and
organizational identities are associated with commercialization in audit firms. Unlike …

How audit teams are structured and function plays a crucial role in determining the level of
audit service quality. Despite this claim, little empirical research has been conducted on this …

This paper examines the effect of knowledge sharing in audit firms on audit quality and
efficiency. We analyze data from a survey of audit professionals from 22 audit firms in …

I use Adaptive Structuration Theory (DeSanctis and Poole 1994) and the Theory of Planned
Behavior (Ajzen 1991) to model the factors influencing whether auditors use audit support …