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 …

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

creating demand for low-quality audits, originating from involuntarily audited firms, in a market with differentiated audit … of low-quality audits. …

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

Leading academic and professional accountants have suggested that the crisis in auditing over the past few years may … increases in fees, not decreases, which suggests that quality-based advertising took place, and not price-based advertising. In …

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

Purpose – The paper aims to analyse audit service quality attributes that were perceived to be important in compulsory … impairment of auditor independence and audit quality. Design/methodology/approach – A questionnaire survey was conducted of 235 … attributes in evaluating audit service quality were industry expertise, audit firm experience with a council, technical …

Purpose – The purpose of this paper is to consider changing perceptions of audit quality in the UK during a period of … administration is undertaken. Findings – Results identify that audit quality is defined by four higher-order factors labeled …

of the cues. With its emphasis on audit quality, and thus on enhanced evidence gathering, the Sarbanes-Oxley Act (SOX … taxonomy is based mainly on prior research in accounting and auditing. Incorporating other research on evidence selection and … a large body of research on evidential cue selection and use in auditing. The taxonomy is a convenient starting point …