We define higher audit quality as greater assurance of high financial reporting quality.
Researchers use many proxies for audit quality, with little guidance on choosing among …

This structured literature review adopts a multimethod and multitheoretical approach to
identify current knowledge about internal audit as well as related knowledge gaps. To that …

The study explores the moderating role of audit quality in the relationship between
environmental, social, and governance (ESG) factors and corporate financial performance …

How does artificial intelligence (AI) impact audit quality and efficiency? We explore this
question by leveraging a unique dataset of more than 310,000 detailed individual resumes …

This study investigates the relationship between environmental, social, and governance
(ESG) scores and dividend policies, considering the moderating role of audit quality. Based …

SUMMARY A primary goal of both financial reporting research and audit research is to
understand the determinants of quality, and researchers in both areas have identified a wide …

Projects seeking to define, measure, and evaluate audit quality are on the agendas of
auditing standards setters as well as audit firms. The Public Company Accounting Oversight …

This study investigates the degree of concordance between fifteen measures of audit quality
used in academia and two measures of audit process quality determined either by audit …

The objective of our article is to obtain a better understanding of how auditors anticipate the
potential for PCAOB inspection, experience the inspection, cope with the consequences of …

This paper updates how archival audit research has evolved since the summary in Francis
(2004) of what we knew then about audit quality. The paper describes an evolution from …