Audit quality: Insights from the academic literature

W.R. Knechel, G.V. Krishnan, M. Pevzner, L.B. Shefchik, U.K. Velury

Research output: Contribution to journalArticleAcademicpeer-review

47 Citations (Scopus)

Abstract

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 quality. Next, we summarize research on indicators of audit quality such as inputs, process, and outcomes. Finally, we offer some suggestions for future research. The study should be useful to academics interested in audit quality as well as to the Public Company Accounting Oversight Board (PCAOB) and other regulators.
Original languageEnglish
Pages (from-to)385-421
JournalAuditing-a Journal of Practice & Theory
Volume32
Issue numbersuppl.1
DOIs
Publication statusPublished - 1 Jan 2013

Cite this

Knechel, W. R., Krishnan, G. V., Pevzner, M., Shefchik, L. B., & Velury, U. K. (2013). Audit quality: Insights from the academic literature. Auditing-a Journal of Practice & Theory, 32(suppl.1), 385-421. https://doi.org/10.2308/ajpt-50350