Article2013

Audit Quality Indicators: Audit Practice Meets Audit Research

31 citations0/0 files storedCurrent Issues in Auditing

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

Abstract

SUMMARY Regulators, audit firms, and academic researchers are exploring issues related to Audit Quality Indicators (AQIs), including how to optimize their use and how to anticipate the consequences of measuring, reporting, and monitoring AQIs on a routine basis. This article describes the main topics addressed by a panel discussion and participant breakout group discussions at a 2012 symposium hosted by the Center for Audit Quality. Topics include how AQIs could be useful to audit stakeholders, what we know from practice about the current state of AQIs, and how academic research might inform the development and use of AQIs by stakeholders.

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2004What do we know about audit quality?2011A Framework for Understanding and Researching Audit Quality 2008Earnings Quality 2010Audit Quality Indicators: A Status Update on Possible Public Disclosures and Insights from Audit Practice

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