Authors: Tânia Menezes Montenegro; Filomena Antunes Brás
Addresses: School of Economics and Management, Campus de Gualtar, University of Minho, 4710-057 Braga, Portugal ' School of Economics and Management, Campus de Gualtar, University of Minho, 4710-057 Braga, Portugal
Abstract: This study provides a comprehensive literature review of audit quality and it explores three decades of audit research (1980 to 2010). The DeFond and Zhang (2014) framework is used to present and discuss several perspectives on the concept and measures of audit quality, its inherent limitations and main strengths, adding US versus international studies comparative approach. The study is of interest to students, academic researchers, practitioners, standard setters/regulators and all those interested in understanding audit quality, from a US versus international perspective.
Keywords: audit quality; audit quality definition; audit quality dimensions; audit quality proxies; audit quality indicators; USA; international.
International Journal of Accounting, Auditing and Performance Evaluation, 2018 Vol.14 No.2/3, pp.183 - 253
Available online: 02 Apr 2018 *Full-text access for editors Access for subscribers Purchase this article Comment on this article