A review of archival auditing research
A review of archival auditing research
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DOI：
10.1016/j.jacceco.2014.09.002
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发表时间：
2014-11-01
影响因子：
5.9
通讯作者：
Zhang, Jieying
中科院分区：
文献类型：
--
作者：
DeFond, Mark;Zhang, Jieying
我们将较高的审计质量定义为对高质量财务报告的更大保证。研究人员使用许多审计质量的替代指标，但在如何选择这些指标方面缺乏指导。我们提供了一个框架，用于系统地评估它们独特的优势和劣势。由于审计质量与财务报告质量紧密交织，它还取决于公司的固有特征和财务报告系统。我们对常用于区分这些结构的模型的回顾表明，需要更好的概念指导。最后，我们敦促对审计师和客户能力在推动审计质量方面的作用进行更多研究。（C）2014作者。由爱思唯尔公司出版。这是一篇在知识共享署名 - 非商业性使用 - 禁止演绎许可（http://creativecommons.org/licenses/by - nc - nd/3.0/）下的开放获取文章。
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 them. We provide a framework for systematically evaluating their unique strengths and weaknesses. Because it is inextricably intertwined with financial reporting quality, audit quality also depends on firms' innate characteristics and financial reporting systems. Our review of the models commonly used to disentangle these constructs suggests the need for better conceptual guidance. Finally, we urge more research on the role of auditor and client competency in driving audit quality. (C) 2014 The Authors. Published by Elsevier B.V. This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/3.0/).