What Do We Know About The Variance Of Audit Quality? An Empirical Study From The Perspective Of Individual Auditor

Abstract

ABSTRACT

Determinants of auditor choice: Review of the empirical literature

“…Furthermore, we call for theoretical and empirical research on the supply side of auditor choice (e.g., auditors' client acceptance ;Hsieh & Lin, 2016;Huang, Raghunandan, & Rama, 2009;Johnstone, 2000;Khalil & Mazboudi, 2016;Kwon, 1996) and the construction of audit quality from the auditors' perspective (Christensen, Glover, Omer, & Shelley, 2016;Qi, Li, & Tian, 2015). Auditor choice is a two-party contractual arrangement affecting a range of factors.…”

The Audit Quality and Audit Delay: Evidence from Indonesia

“…In the practical literature, audit quality is how well the audit conforms to the auditing standard. Audit quality is tough to define and measure, which sparks a lot of debate in academia (Francis, 2011;Svanström, 2013;Donovan, Frankel, Lee, Martin, & Seo, 2014;Qi, Li, & Tian, 2015;Raak & Thürheimer, 2016;Husain, 2020). Audit quality is the probability that auditors will discover the company's accounting system's transgression and report them (DeAngelo, 1981).…”

“…Audit quality reflects the rule view that higher audit quality will be better concerning client financial reporting quality (Donovan, Frankel, Lee, Martin, & Seo, 2014). Audit quality depends on the judgments based on evaluation of evidence, audit testing, and audit report formulation as determined by the auditor (Qi, Li, & Tian, 2015). It is determined based on the audit's input, the audit process, and the outputs arising from the audit process and the characteristics and relationships with the client (Raak & Thürheimer, 2016).…”

أثر حجم وتدویر منشأة مراقب الحسابات على ممارسات إدارة الأرباح المحاسبیة والحقیقیة دراسة تطبیقیة على الشرکات المقیدة بالبورصة المصریة

“…‫ب‬ ‫تدم‬ ‫س‬ ‫اتلاح‬ ‫ت‬ ‫ؤر‬ ‫لحل‬ ‫ت‬ ‫لدع‬ ‫تر‬ ‫تةلرج‬ ‫تمل‬ ‫لأن‬ ‫ت‬ ‫ثل‬ ‫لبلاحث‬ ‫ر‬ ‫نل‬ ‫د‬ ‫ل‬ ‫ل‬ ‫ت‬ ‫تبل‬ ‫اجع‬ ‫ةلاح‬ ‫تر‬ ‫تجسلج‬ ‫ى‬ ‫ل‬ ‫ت‬ ‫تنل‬ ‫ت‬ ‫تجثقبل‬ ‫ت‬ ‫تجتلاحس‬ ‫ت‬ ‫اس‬ ‫لاح‬ ‫ت‬ ‫ت‬ ‫تجتلنظ‬ ‫ت‬ ‫تجمملررجف‬ ‫ت‬ ‫لند‬ ‫ت‬ ‫ت‬ ‫تجىنل‬ ‫ت‬ ‫تجكلدث‬ ‫ت‬ ‫فن‬ ‫تجحلل‬ ‫ت‬ ‫ث‬ ‫ةلاأل‬ ‫ا‬ ‫لإ‬ ‫ت‬ ‫ت‬ ‫تجلىل‬ ‫ت‬ ‫ف‬ ‫لأث‬ ‫تج‬ ‫ت‬ ‫تجللامدث‬ ‫ت‬ ‫ج‬ ‫تجتل‬ ‫ت‬ ‫س‬ ‫ج‬ ‫تنل‬ ‫ت‬ ‫ل‬ ‫ت‬ ‫ت‬ ‫لاح‬ ‫ت‬ ‫ت‬ ‫تبلىل‬ ‫ت‬ ‫اجع‬ ‫ةلاح‬ ‫تر‬ ‫ت‬ ‫اتلج‬ ‫ت‬ ‫ت‬ ‫ؤر‬ ‫تنل‬ ‫ت‬ ‫ل‬ ‫ت‬ ‫ت‬ ‫ؤر‬ ‫تلل‬ ‫ت‬ ‫لح‬ ‫تمثى‬ ‫ت‬ ‫لد‬ ‫تر‬ ‫ت‬ ‫ملرج‬ ‫ت‬ ‫ت‬ ‫لأرلى‬ ‫تر‬ ‫ت‬ ‫تثلرج‬ ‫ت‬ ‫ى‬ ‫ت‬ ‫ت‬ ‫ج‬ ‫ل‬ ‫ت‬ ‫ت‬ ‫ث‬ ‫ل‬ ‫ر‬ ‫تمنل‬ ‫ت‬ ‫تجتلثر‬ ‫ت‬ ‫اس‬ ‫تضلاح‬ ‫ت‬ ‫تجمملثع‬ ‫ت‬ ‫تتلند‬ ‫ت‬ ‫لدثجىن‬ ‫ت‬ ‫ت‬ ‫لق‬ ‫تجح.ل‬ ‫ت‬ ‫ث‬ ‫ةلاأل‬ ‫ا‬ ‫إ‬ ‫تبل‬ ‫ت‬ ‫اجع‬ ‫اح‬ ‫تثبلر‬ ‫ت‬ ‫جس‬ ‫تمةلاح‬ ‫ت‬ ‫نر‬ ‫مل‬ ‫ثجحل‬ ‫ةلاأل‬ ‫ا‬ ‫سجتلإ‬ ‫ج‬ ‫نل‬ ‫ل‬ ‫اح‬ ‫رالر‬ ‫نل‬ ‫جىبل‬ ‫اجعبلاحمج‬ ‫ىنلاح‬ ‫لد‬ ‫ةلل‬ ‫لحلجر‬ ‫ؤر‬ (Chen, et al, 2005;Jordan, et al, 2010;Campa, 2013;Jaggi, et al, 2015;Fernando and Thevaranjan, 2017) ‫تجتل‬ ‫ت‬ ‫اس‬ ‫تنلاح‬ ‫ت‬ ‫ل‬ ‫ت‬ ‫ت‬ ‫تقليم‬ ‫ت‬ ‫ى‬ ‫اءل‬ ‫تجمملري‬ ‫ت‬ ‫تتلند‬ ‫ت‬ ‫تجلدثجىن‬ ‫ت‬ ‫.ل‬ ‫اجة‬ ‫ىبلثىنلاح‬ ‫نىبلاحدعج‬ ‫ةلاحز‬ ‫د‬ ‫للحطرللاح‬ ‫للرطثىعبلذحكلاحدمثى‬ ‫لدمثى‬ ‫اللرجر‬ ‫ثرمنل‬ ‫ل‬ ‫ل‬ ‫ت‬ ‫ىللىل‬ ‫احع‬ ‫ر‬ ‫تجحل‬ ‫ث‬ ‫ةلاأل‬ ‫ا‬ ‫تبلإ‬ ‫س‬ ‫ج‬ ‫ل‬ ‫ت‬ ‫تللىل‬ ‫ى‬ ‫تجةلاحع‬ ‫نر‬ ‫ةل‬ ‫ا‬ ‫ةلإ‬ ‫ت‬ (Johnson, et al, 2002;Ho, et al Choi et al, 2010;Chi, et al, 2011;Memis and Cetenak, 2012;Jaggi, et al, 2015;Shawn, et al, (Johnson, et al, 2002;Davidson, et al, 2006;Ho, et al, 2010;Nicolaescu, 2014;Dantas and Medeiros, 2015;Chi, et al, 2017;Quick and Schmidt, 2018 (Chen, et al, 2005;Jordan, et al, 2010;Jaggi, et al, 2015;Fernando and Thevaranjan, 2017) ‫لل‬ ‫تىدمل‬ ‫تجلس‬ ‫ت‬ ‫ت‬ ‫ت‬ ‫اجع‬ ‫تللاح‬ ‫ت‬ ‫ت‬ ‫ى‬ ‫تةلرى‬ ‫ت‬ ‫اج‬ ‫تىنلاح‬ ‫ت‬ ‫ت‬ ‫تبلث‬ ‫ت‬ ‫ت‬ ‫ى‬ ‫تبلاحدعج‬ ‫ت‬ ‫ت‬ ‫نى‬ ‫ةلاحز‬ ‫ت‬ ‫ت‬ ‫ت‬ ‫د‬ ‫ترللاح‬ ‫ت‬ ‫ت‬ ‫تزلط‬ ‫ت‬ ‫ى‬ ‫احد‬ ‫ةل‬ ‫تر‬ ‫ت‬ ‫ت‬ ‫ىللحج‬ ‫ت‬ ‫ت‬ ‫ت‬ ‫لث‬ ‫ت‬ ‫ت‬ ‫ت‬ ‫ليم‬ ‫ت‬ ‫ت‬ ‫ت‬ ‫ؤر‬ ‫بل‬ ‫تنل‬ ‫تلل‬ ‫تبل‬ ‫اس‬ ‫الث‬ ‫تج‬ ‫ر‬ ‫للاسد‬ ‫ت‬ ‫تللحلج‬ ‫الل‬ ‫تجز‬ ‫تبلر‬ ‫اجع‬ ‫اح‬ (Sharma, et al, 2011;Qi, et al, 2015;…”