Audit quality in a regulatory context: empirical studies on public oversight, auditor independence, and audit quality indicators

Martijn van Opijnen

Research output: ThesisDoctoral ThesisExternal prepared

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This dissertation examines the association between audit quality and three different features of the regulatory context in which audits are performed: independent public oversight, auditor independence, and audit quality indicators. The results show that independent public oversight has been able to recognize audit quality, but so far has not brought about improvement in audit quality. Furthermore, no evidence of impaired independence was found in cases of business relationships between auditors and their audit clients in which the auditor purchases goods or services from the audit client. Finally, several governance characteristics found in audit firms appear to be indicative of audit quality.
Original languageEnglish
Awarding Institution
  • Maastricht University
  • Vanstraelen, Ann, Supervisor
  • Bedard, J.C., Supervisor, External person
Award date18 May 2016
Place of PublicationMaastricht
Print ISBNs9789463280365
Publication statusPublished - 2016


  • audits
  • quality

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