Title: A review of the concept and measures of audit quality across three decades of research

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.

DOI: 10.1504/IJAAPE.2018.091063

International Journal of Accounting, Auditing and Performance Evaluation, 2018 Vol.14 No.2/3, pp.183 - 253

Available online: 02 Apr 2018 *

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