Audit Quality Indicators: A Status Update on Possible Public Disclosures and Insights from Audit Practice

Jean C. Bedard · Karla M. Johnstone

95 citations0/0 files storedCurrent Issues in Auditing

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Auditing, Earnings Management, Governance Corporate Governance and Financial Management Financial Reporting and XBRL

Abstract

SUMMARY: This paper addresses the current status of the recommendation by the Advisory Committee on the Auditing Profession (ACAP) that auditing firms provide periodic reporting on audit quality indicators. We first consider several reasons why public reporting of audit quality indicators in the U.S. is highly controversial. We then report some information on how global network auditing firms are internally measuring audit quality in the post-Sarbanes-Oxley environment.

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1981Auditor size and audit quality 1995Auditor brand name reputations and industry specializations 2009Big 4 Office Size and Audit Quality 2006Audit Partner Tenure and Audit Quality 2002Board Characteristics and Audit Fees*1984Auditing, Consulting, and Auditor Independence 2004Litigation Risk and the Financial Reporting Credibility of Big 4 versus Non-Big 4 Audits: Evidence from Anglo-American Countries 2004Audit Firm Tenure and Fraudulent Financial Reporting

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