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 article presents a comprehensive review of academic research pertaining to auditor
independence and audit quality. This literature review is conducted based on published …

A large auditing literature concludes that Big N auditors provide higher audit quality than
non-Big N auditors. Recently, however, a high-profile study suggests that propensity score …

This study presents a review of academic research on audit quality. We begin with a review
of existing definitions of audit quality and describe general frameworks for establishing audit …

This paper presents a general framework for studying factors associated with engagement-
level audit quality. The framework is intended to sharpen our thinking about conducting audit …

This paper provides a meta‐analysis of the determinants of audit report lag, defined as the
period between a company's fiscal year end and the audit report date. We group the meta …

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 …

Larger offices of Big 4 auditors are predicted to have higher quality audits for SEC
registrants due to greater in‐house experience in administering such audits. We test this …

We review accounting and finance research on corporate governance (CG). In the course of
our review, we focus on a particularly vexing issue, namely endogeneity in the relationships …

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