Article2007

Engagement quality review: insights from the academic literature

25 citations0/0 files storedManagerial Auditing Journal

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Auditing, Earnings Management, Governance Accounting and Financial Management Corporate Governance and Financial Management

Abstract

Abstract Purpose – The objective of this research is to identify areas where audit research can assist the Public Company Accounting Oversight Board (PCAOB) in its deliberation of the auditing standard on engagement quality (EQ) review required by the Sarbanes‐Oxley Act of 2002. Design/methodology/approach – The approach used in this paper is a review of the literature. Findings – The paper links academic research on EQ review to issues raised by the PCAOB. It also identifies questions for future research. Originality/value – The academic research reviewed in this paper provides important information to the PCAOB staff as it considers EQ review.

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References

1999What Do Industry-Specialist Auditors Know?2002Error Detection by Industry‐Specialized Teams during Sequential Audit Review 1995Effects of Expectations, Prior Involvement, and Review Awareness on Memory for Audit Evidence and Judgment 1991Effects of framing on auditor decisions 2007Engagement Quality Reviews: A Comparison of Audit Firm Practices 1995Detecting Framing Effects in Financial Statements*2005The Impact of Continuity on Concurring Partner Reviews: An Exploratory Study 2003Review Partners' Reactions to Contact Partner Risk Judgments of Prospective Clients

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2012The Auditor's Approach to Subsequent Events: Insights from the Academic Literature 2019Audit Partners' Co-Working Experience and Audit Outcomes 2021Audit quality implications of regulatory change in South Africa 2014Witnessing Your Own Cognitive Bias: A Compendium of Classroom Exercises 2022Evidence‐Informed Audit Standard Setting: Exploring Evidence Use and Knowledge Transfer*

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