the Statistical Office of the European Union. This is an important procedure assuring the quality of, and harmonising the …

Audits by private, third-party auditors are frequently mandated to ensure compliance with regulations (e.g., accounting … novel data on firms, audit firms, and auditors-the key players in the market-, we find that audit mandates increase the … number of audits, audit firms, and auditors, but decrease average auditor wages. These findings are consistent with mandates …

This article examines the private mechanisms used to safeguard quality in auditing, with a view to defining rules … in auditing, based on the use of quasi-rents to self-enforce quality dimensions. Particular attention is paid to the role … capable of facilitating the performance of market forces. An outline is given of a general theory of private quality assurance …

ability to monitor quality. Although the possibility of collusion against the principal is eliminated under decentralized …

Purpose – This paper aims to develop understanding of how the pursuit of practice change in auditing, especially in … of “audit quality”. Such shifts are analysed in terms of developments in the wider, organisational field and discursive … (re)constructions of audit at the level of the audit firm. Originality/value – The identified shifts in auditing discourse …

managers and auditors alike. This is mainly due to the proliferation of management system standards that foster compliance with … the stated criteria for quality, environmental, occupational health and safety, social responsibility and other different … combined quality and safety management system in a German nuclear facility.  …

Purpose – Seeks to analyze the impact of recent accounting and auditing failures in the USA on US accounting and … auditing in China, focusing on the practice of guanxi – the networks of informal relationships and exchanges of favors that … uses historical precedents and parallels with Japanese culture to predict potential accounting and auditing problems …

between discretionary or abnormal accruals and audit quality (AQ), as indicated by auditor size and auditor industry … to test the hypotheses. Findings – As per earlier findings using Western data, Big 5 auditors in Malaysia appear to …, this study provides additional evidence on Big 5/industry specialist quality differentiation in an emerging market (an …

Purpose – The purpose of this study is to develop a taxonomy of the major factors that influence auditors' selection …. Design/methodology/approach – A literature review of prior research on auditors' utilization of evidential cues is introduced … is introduced. Findings – A four‐category taxonomy is designed. Auditors' decision to incorporate a certain piece of …

Purpose – The purpose of this paper is to consider changing perceptions of audit quality in the UK during a period of … significant environmental change. The views of three audit stakeholder groups of auditors ( n =109 and 183), auditees ( n =75 and … administration is undertaken. Findings – Results identify that audit quality is defined by four higher‐order factors labeled …