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A Framework for Understanding and Researching Audit Quality · Study

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ArticleA Framework for Understanding and Researching Audit Quality

Jere R. Francis2011

Article2011

A Framework for Understanding and Researching Audit Quality

Jere R. Francis

890 citations·0/0 files stored·Auditing A Journal of Practice & Theory

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

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References

1978Specification Tests in Econometrics 1991Earnings Management During Import Relief Investigations 1981Auditor size and audit quality 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors 2002Audit committee, board of director characteristics, and earnings management 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*1997The conservatism principle and the asymmetric timeliness of earnings1 1997Earnings management to avoid earnings decreases and losses

Cited by

2012Audit Quality: Insights from the Academic Literature 2015Understanding Audit Quality: Insights from Audit Professionals and Investors 2013Does Auditor Industry Specialization Improve Audit Quality?2015Do school ties between auditors and client executives influence audit outcomes?2017A Review of the Archival Literature on Audit Partners 2018Do practitioner assessments agree with academic proxies for audit quality? Evidence from PCAOB and internal inspections

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Details

Year2011

Typearticle

Published2011-05-01

VenueAuditing A Journal of Practice & Theory

ISSN-L0278-0380

Languageen

Citations890

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.2308/ajpt-50006

openalex_workW2124544233

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2019Impact of Auditor Report Changes on Financial Reporting Quality and Audit Costs: Evidence from the United Kingdom

2013Auditor Style and Financial Statement Comparability