Strategies for Achieving Audit Quality: The Big 4 Model
DOI:
https://doi.org/10.32871/rmrj2412.02.03Keywords:
auditing, audit quality, document analysis, qualitative coding, Big 4, globalAbstract
Audit quality is essential for maintaining public confidence in the audit profession. This paper explores the strategies utilized by Big 4 auditing firms in attaining the regulatory mandate of audit quality during the last decade and translates these into a conceptual model as a benchmark for other auditing firms. Using an in-depth document analysis of annual reports subjected to a blended (abductive) coding approach utilizing descriptive and longitudinal methods, this research found that value creation for significant stakeholders served as the foundation for implementing initiatives related to audit quality. Common priorities and practices include client engagement, strategic investments, technology innovation, market leadership, workforce empowerment, streamlined operations, regulatory compliance, and social responsibility. These findings reshape the way we view the identity of auditing firms as comprehensive organizational entities other than being mere external assurance providers and emphasize the significance of audit quality, particularly when viewed from a firm-level or managerial perspective.
References
Abbott, L. J., Barr-Pulliam, D., Buslepp, W. L., & Parker, S. (2022). The real effects of internal audit function quality: Evidence from investment strategies. Journal of Accounting, Auditing & Finance, 39(2), 0148558X2110692. https://doi.org/10.1177/0148558x211069218
Abdelwahed, A. S., Abu-Musa, A. A., Moubarak, H., & Badawy, H. A. E. S. B. (2023, November). Mapping the academic literature of audit quality against the IAASB framework: A keyword-frequency analysis. 2023 Annual Journal of Accounting and Organizational Change Symposium.
AL-Qatamin, K. I., & Salleh, Z. (2020). Audit quality: A literature overview and research synthesis. IOSR Journal of Business and Management, 22(2), 56–66. https://www.iosrjournals.org/iosr-jbm/papers/Vol22-issue2/Series-2/G2202025666.pdf
Al-Shaer, H., Malik, M. F., & Zaman, M. (2022). What do audit committees do? Transparency and impression management. Journal of Management and Governance, 26, 1443–1468. https://doi.org/10.1007/s10997-021-09591-9
Aladwan, S. A., & Alshami, S. I. (2021). The impact of service excellence and service innovation on organisational reputation: Quantitative evidence from Jordanian public sector. The TQM Journal, 33(6), 1544–1560. https://doi.org/10.1108/tqm-05-2020-0117
Alberti, C. T., Bedard, J. C., Bik, O., & Vanstraelen, A. (2020). Audit firm culture: Recent developments and trends in the literature. European Accounting Review, 31(1), 51–109. https://doi.org/10.1080/09638180.2020.1846574
Almaharmeh, M. I., Shehadeh, A. A., Iskandrani, M., & Saleh, M. H. (2021). Audit quality and stock price synchronicity: Evidence from emerging stock markets. Journal of Asian Finance, Economics and Business, 8(3), 833–843. https://doi.org/10.13106/jafeb.2021.vol8.no3.0833
Alqudah, H., Amran, N. A., Hassan, H., Lutfi, A., Alessa, N., Alrawad, M., & Almaiah, M. A. (2023). Examining the critical factors of internal audit effectiveness from internal auditors’ perspective: Moderating role of extrinsic rewards. Heliyon, 9(10). https://doi.org/10.1016/j.heliyon.2023.e20497
Alshemmari, J. (2023). An empirical study on employee empowerment role in increasing efficiency of employee performance. Journal of Logistics, Informatics and Service Science, 10(1), 52–71. https://www.aasmr.org/liss/Vol.10/No.1%202023/Vol.10%20No.1.4.pdf
Alsughayer, S. A. (2021). Impact of auditor competence, integrity, and ethics on audit quality in saudi arabia. Open Journal of Accounting, 10(4), 125–140. https://doi.org/10.4236/ojacct.2021.104011
Audit quality reports analysis: A year in review. (2023). The Center for Audit Quality. https://www.thecaq.org/aqr-analysis-yir
Bacha, S., Ajina, A., & Ben Saad, S. (2021). CSR performance and the cost of debt: Does audit quality matter? Corporate Governance: The International Journal of Business in Society, 21(1), 137–158. https://doi.org/10.1108/cg-11-2019-0335
Ballou, B., Grenier, J. H., & Reffett, A. (2021). Stakeholder perceptions of data and analytics based auditing techniques. Accounting Horizons, 35(3), 47–68. https://doi.org/10.2308/horizons-19-116
Barth, M. E., Li, K., & McClure, C. (2023). Evolution in value relevance of accounting information. The Accounting Review, 98(1), 1–28. https://doi.org/10.2308/tar-2019-0521
Beerbaum Dr., D., & Jani, J. (2021). Satyam versus wirecard - A case study research on two accounting corporate scandals. Journal of Applied Research in the Digital Economy. https://doi.org/10.2139/ssrn.3824281
Bergner, J., Marquardt, B. B., & Mohapatra, P. S. (2020). The auditor reputation cycle: A synthesis of the literature. International Journal of Auditing, 24(2), 292–319. https://doi.org/10.1111/ijau.12193
Bierstaker, J. L., Hanes-Downey, D., Rose, J. M., & Thibodeau, J. C. (2018). Effects of stories and checklist decision aids on knowledge structure development and auditor judgment. Journal of Information Systems, 32(2), 1–24. https://doi.org/10.2308/isys-51913
Bik, O., & Hooghiemstra, R. (2018). Cultural differences in auditors’ compliance with audit firm policy on fraud risk assessment procedures. AUDITING: A Journal of Practice & Theory, 37(4), 25–48. https://doi.org/10.2308/ajpt-51998
Boritz, J. E., & Timoshenko, L. M. (2014). On the use of checklists in auditing: A commentary. Current Issues in Auditing, 8(1), C1–C25. https://doi.org/10.2308/ciia-50741
Castka, P., Searcy, C., & Mohr, J. (2020). Technology-enhanced auditing: Improving veracity and timeliness in social and environmental audits of supply chains. Journal of Cleaner Production, 258, 120773. https://doi.org/10.1016/j.jclepro.2020.120773
Christensen, L. (2022). Internal audit: A case study of impact and quality of an internal control audit. International Journal of Auditing, 26(3), 339–353. https://doi.org/10.1111/ijau.12280
Chulpanovna, K. Z., Botiraliyevna, Y. M., & Turgunovich, M. A. (2021). Society interests, professional competence and ethical requirements for professional accountants. World Economics and Finance Bulletin, 4, 3–5. https://www.scholarexpress.net/index.php/wefb/article/view/236
Ciger, A. (2020). Audit quality: A bibliometric analysis (1981-2020). Scientific Annals of Economics and Business, 67(4), 473–494. https://doi.org/10.47743/saeb-2020-0031
Contessotto, C., Knechel, W. R., & Moroney, R. (2021). How do audit team industry and client‐specific experience impact audit effort and audit fees? International Journal of Auditing, 25(1), 249–268. https://doi.org/10.1111/ijau.12219
Dakhli, A. (2022). The impact of corporate social responsibility on firm financial performance: Does audit quality matter? Journal of Applied Accounting Research, 23(5), 950–976. https://doi.org/10.1108/jaar-06-2021-0150
Davidson, R. A., & Neu, D. (1993). A note on the association between audit firm size and audit quality. Contemporary Accounting Research, 9(2), 479–488. https://doi.org/10.1111/j.1911-3846.1993.tb00893.x
DeAngelo, L. E. (1981). Auditor size and audit quality. Journal of Accounting and Economics, 3(3), 183–199. https://doi.org/10.1016/0165-4101(81)90002-1
Deb, R., Nepal, M., & Chakraborty, S. (2023). IFRS and audit quality: A systematic literature review. Management and Labour Studies, 48(1), 118–138. https://doi.org/10.1177/0258042x221106617
DeFond, M., & Zhang, J. (2014). A review of archival auditing research. Journal of Accounting and Economics, 58(2-3), 275–326. https://doi.org/10.1016/j.jacceco.2014.09.002
Deshmukh, A., & Zhao, X. (2020). Audit quality and readability of the annual reports. International Journal of Strategic Decision Sciences, 11(1), 76–90. https://doi.org/10.4018/ijsds.2020010105
Diya, L. (2022). The impact of audit culture and internal control systems on audit quality: The case of Lebanese banks. European Journal of Business and Management Research, 7(5), 255–261. https://doi.org/10.24018/ejbmr.2022.7.5.1675
Duh, R.-R., Knechel, W. R., & Lin, C.-C. (2020). The effects of audit firms’ knowledge sharing on audit quality and efficiency. AUDITING: A Journal of Practice & Theory, 39(2), 51–79. https://doi.org/10.2308/ajpt-52597
Dumay, J., Guthrie, J., & Rooney, J. (2020). Being critical about intellectual capital accounting in 2020: An overview. Critical Perspectives on Accounting, 70, 102185. https://doi.org/10.1016/j.cpa.2020.102185
Eferakeya, I., & Edgars, P. (2021). Audit and the role of auditing: An exposition of the underpinning theories. TEST Engineering & Management, 84, 226–248. http://testmagzine.biz/index.php/testmagzine/article/view/14298
Eltweri, A., Faccia, A., & Cavaliere, L. P. L. (2021). The role of culture on the adoption of International Standards on Auditing in the developing countries: An institutional perspective. Journal of Governance and Regulation, 9(4), 162–171. https://doi.org/10.22495/jgrv9i4art14
Febriana, A. A. S. M., & Budiartha, I. K. (2021). The effect of leadership style, work experience and organizational culture on the performance of auditors public accountant firms in bali. American Journal of Humanities and Social Sciences Research (AJHSSR), 5(2), 51–57.
Feng, Z., Francis, J. R., Shan, Y., & Taylor, S. L. (2022). Do high-quality auditors improve Non-GAAP reporting? The Accounting Review, 98(1), 215–250. https://doi.org/10.2308/tar-2019-0592
Fiolleau, K., MacTavish, C., Osecki, E., & Thorne, L. (2024). An exploration of technological innovations in the audit industry: Disruption theory applied to a regulated industry. Accounting Perspectives, 23(3), 403–445. https://doi.org/10.1111/1911-3838.12367
Fossung, M. F., & Verges, D. K. V. (2022). External audit quality and value creation: What relationship in the cameroonian context. Open Journal of Accounting, 11(1), 21–41. https://doi.org/10.4236/ojacct.2022.111002
Francis, J. R. (2023a). Going big, going small: A perspective on strategies for researching audit quality. The British Accounting Review, 55(2), 101167. https://doi.org/10.1016/j.bar.2022.101167
Francis, J. R. (2023b). What exactly do we mean by audit quality? Accounting in Europe, 21(2), 123–133. https://doi.org/10.1080/17449480.2023.2247410
Gal-Or, E., & Gal-Or, R. (2021). A theory of “why and how” audit firms choose to specialize. European Accounting Review, 31(4), 819–842. https://doi.org/10.1080/09638180.2021.1890631
Garcia‐Blandon, J., Argilés‐Bosch, J. M., & Ravenda, D. (2020). Audit firm tenure and audit quality: A cross‐European study. Journal of International Financial Management & Accounting, 31(1), 35–64. https://doi.org/10.1111/jifm.12098
Gauthier, M. P., & Brender, N. (2021). How do the current auditing standards fit the emergent use of blockchain? Managerial Auditing Journal, 36(3), 365–385. https://doi.org/10.1108/maj-12-2019-2513
Gipper, B., Leuz, C., & Maffett, M. (2020). Public oversight and reporting credibility: Evidence from the PCAOB audit inspection regime. The Review of Financial Studies, 33(10), 4532–4579. https://doi.org/10.1093/rfs/hhz149
Goldman, N. C., Harris, M. K., & Omer, T. C. (2022). Does task-specific knowledge improve audit quality: Evidence from audits of income tax accounts. Accounting, Organizations and Society, 99, 101320. https://doi.org/10.1016/j.aos.2021.101320
Guo, Q., Koch, C., & Zhu, A. (2022). The value of auditor industry specialization: Evidence from a structural model. The Accounting Review, 97(7), 193–222. https://doi.org/10.2308/tar-2020-0525
Hameedi, K. S., Al-Fatlawi, Q. A., Ali, M. N., & Almagtome, A. H. (2021). Financial performance reporting, IFRS implementation, and accounting information: Evidence from Iraqi banking sector. The Journal of Asian Finance, Economics and Business, 8(3), 1083–1094. https://doi.org/10.13106/jafeb.2021.vol8.no3.1083
Héroux, S., & Roussy, M. (2020). Three cases of compliance with governance regulation: An organizational learning perspective. Journal of Management and Governance, 24, 449–479. https://doi.org/10.1007/s10997-019-09468-y
Hope, O.-K., Wang, C., Wu, Y., & Zhang, M. (2024). Does convergence with international standards on auditing improve audit quality? The Accounting Review, 1–30. https://doi.org/10.2308/tar-2022-0610
Hung, P. H. (2022). Audit service quality and loyalty to audit firms: Empirical evidence from Vietnam. Journal of Positive School Psychology, 6(7), 5266–5281. https://www.journalppw.com/index.php/jpsp/article/view/12681
Husain, T. (2020). Mapping evolution of audit quality measurement. European Journal of Business and Management Research, 5(3). https://doi.org/10.24018/ejbmr.2020.5.3.304
International Auditing and Assurance Standards Board. (2020). International Standard on Quality Management (ISQM) 1: Quality management for firms that perform audits or reviews of financial statements, or other assurance or related services engagements. International Federation of Accountants. https://www.iaasb.org/publications/international-standard-quality-management-isqm-1-quality-management-firms-perform-audits-or-reviews
Ismail, S., Alaqrabawi, M., Ahmad, S., Ghaidan, E., & Mahmoud, M. (2022). The essential concept of audit quality and earnings management: A conceptual literature review. In A. M. A. Musleh Al-Sartawi, A. Razzaque, & M. M. Kamal (Eds.), From the Internet of Things to the Internet of Ideas: the Role of Artificial Intelligence. Proceedings of EAMMIS 2022 (Vol. 557, pp. 553–561). Springer International Publishing. https://doi.org/10.1007/978-3-031-17746-0_43
Jokar, H., & Daneshi, V. (2020). Investor sentiment, stock price, and audit quality. International Journal of Managerial and Financial Accounting, 12(1), 25. https://doi.org/10.1504/ijmfa.2020.107000
Kaawaase, T. K., Bananuka, J., Peter Kwizina, T., & Nabaweesi, J. (2019). Intellectual capital and performance of small and medium audit practices: The interactive effects of professionalism. Journal of Accounting in Emerging Economies, 10(2), 165–189. https://doi.org/10.1108/jaee-03-2018-0032
Kerckhofs, L., Van Linden, C., Vandenhaute, M. L., & Zimmerman, A. (2024, June 24). Audit firm employee turnover: Implications for audit quality. SSRN. https://doi.org/10.2139/ssrn.4881892
Khavis, J. A., & Krishnan, J. (2021). Employee satisfaction and work-life balance in accounting firms and audit quality. AUDITING: A Journal of Practice & Theory, 40(2), 161–192. https://doi.org/10.2308/ajpt-18-029
Khorshid, S., Kamyabi, Y., & Khalilpour, M. (2022). The impact of management of accounting standards, financial reporting quality and audit quality on corporate value creation. Journal of Management Accounting and Auditing Knowledge, 11(42), 107–120.
Kim, S. (2023). Internal control managers’ accounting experiences on audit quality—focus on ESG. International Journal of Financial Studies, 11(2), 65. https://doi.org/10.3390/ijfs11020065
Kleinman, G., Strickland, P., & Anandarajan, A. (2020). Why do auditors fail to identify fraud? An exploration. Journal of Forensic and Investigative Accounting, 12(2), 334–351. http://web.nacva.com/JFIA/Issues/JFIA-2020-No2-9.pdf
Küçükgergerli, N., & Atılgan Sarıdoğan, A. (2022). The impact of IT application control on the quality of the audit evidence: An application example. Muhasebe Enstitüsü Dergisi / Journal of Accounting Institute, 66, 65–77. https://doi.org/10.26650/med.1020306
Kurznack, L., Schoenmaker, D., & Schramade, W. (2021). A model of long-term value creation. Journal of Sustainable Finance & Investment, 1–19. Tandfonline. https://www.tandfonline.com/doi/full/10.1080/20430795.2021.1920231
Laing, I. F. (2021). The impact of training and development on worker performance and productivity in public sector organizations: A case study of Ghana ports and Harbours authority. International Research Journal of Business and Strategic Management, 2(1), 438–449. https://irjp.org/index.php/irjbsm/article/view/52
Logie, J., & Maroun, W. (2020). Evaluating audit quality using the results of inspection processes performed by an independent regulator. Australian Accounting Review, 31(2), 128–149. https://doi.org/10.1111/auar.12328
Mališ, S. S., Žager, L., & Brozović, M. (2021). The future of audit in light of technological changes: Opportunities and threats. In Fostering Innovation and Competitiveness with FinTech, RegTech, and SupTech (pp. 228–249). IGI Global Scientific Publishing.
Manita, R., Elommal, N., Baudier, P., & Hikkerova, L. (2020). The digital transformation of external audit and its impact on corporate governance. Technological Forecasting and Social Change, 150(1), 119751. https://doi.org/10.1016/j.techfore.2019.119751
Mao, J., Qi, B., & Zhang, G. (2023). The scale and scope of the client portfolio and audit quality at the individual auditor level: Evidence from China. Accounting and Business Research, 54(3), 278–303. https://doi.org/10.1080/00014788.2023.2165030
Mayangsari, S., & Suwarno, T. E. (2023). Audit report quality, sustainability and profitability on stock price in indonesia securities exchange. Jurnal Magister Akuntansi Trisakti, 10(2), 193–202. https://doi.org/10.25105/jmat.v10i2.15954
Mesabah, S. H., & Ramadan, M. M. (2022). The effect of audit quality on financial reporting quality. Alexandria Journal of Accounting Research, 6(2), 41–84. https://doi.org/10.21608/aljalexu.2022.253523
Morgan, H. (2022). Conducting a qualitative document analysis. The Qualitative Report, 27(1), 64–77. https://doi.org/10.46743/2160-3715/2022.5044
Moustafa Abdallah , B. A., Ghanem, M. G., & Hijazi, W. H. (2024). Analyzing the factors that affect auditor’s judgment and decision making in lebanese audit firms. Journal of Risk and Financial Management, 17(2), 73. https://doi.org/10.3390/jrfm17020073
Mustikarini, A., & Adhariani, D. (2022). In auditor we trust: 44 years of research on the auditor-client relationship and future research directions. Meditari Accountancy Research, 30(2), 267–292. https://doi.org/10.1108/medar-11-2020-1062
Nguyen, C., & Duong, A. (2021). The impact of training and development, job satisfaction and job performance on young employee retention. International Journal of Future Generation Communication and Networking, 13(3), 373–386. https://doi.org/10.2139/ssrn.3906100
Oladejo, M., Olowookere, J. K., & Yinus, S. (2020). External audit quality and users confidence in financial reports: Evidence from Nigeria deposit money banks. International Journal of Technology and Management, 5(1), 1–16.
Olagunju, A. O., & Owolabi, S. A. (2021). Historical evolution of audit theory and practice. International Journal of Management Excellence, 16(1), 2252–2259. https://techmindresearch.org/index.php/ijme/article/view/1197
Olubusola, O., Daraojimba, O. H., Ajayi-Nifise, A. O., Falaiye, T., & Mhlongo, N. Z. (2024). Ethical challenges in accounting: A review of case studies from the USA and Africa. Finance & Accounting Research Journal, 6(2), 146–158. https://doi.org/10.51594/farj.v6i2.785
Onwuegbuzie, A. J., Frels, R. K., & Hwang, E. (2016). Mapping Saldaňa’s coding methods onto the literature review process. Journal of Educational Issues, 2(1), 130–150. https://doi.org/10.5296/jei.v2i1.8931
Owusu, G. M. Y., & Korankye, G. (2023). The state of ethical decision‐making research in accounting: A retrospective assessment from 1987 to 2022. Business Ethics, the Environment & Responsibility, 32(2), 419–434. https://doi.org/10.1111/beer.12519
Owusu-Afriyie, R., Awunyo-Vitor, D., Gyimah, P., & Appiah, K. O. (2024). Monitoring and audit quality: Does quality standards compliance matter? Cogent Business & Management, 11(1). https://doi.org/10.1080/23311975.2024.2416095
Păcuraru-Ionescu, C.-P., Cîmpan, M., & Borlea, S. N. (2023). Determinants of audit quality and connections with economic development and education. Proceedings of the International Conference on Business Excellence, 17(1), 741–751. https://doi.org/10.2478/picbe-2023-0069
Peng, C., & Chau, K. Y. (2023). Independent audit quality and corporate cash holdings. Finance Research Letters, 58, 104405. https://doi.org/10.1016/j.frl.2023.104405
Peštović, K., Milicevic, N., Djokic, N., & Djokic, I. (2021). Audit service quality perceived by customers: Formative modelling measurement approach. Sustainability, 13(21), 11724. https://doi.org/10.3390/su132111724
Rajgopal, S., Srinivasan, S., & Zheng, X. (2021). Measuring audit quality. Review of Accounting Studies, 26, 559–619. https://doi.org/10.1007/s11142-020-09570-9
Roszkowska, P. (2021). Fintech in financial reporting and audit for fraud prevention and safeguarding equity investments. Journal of Accounting & Organizational Change, 17(2), 164–196. https://doi.org/10.1108/jaoc-09-2019-0098
Rumasukun, M. R. (2024). Developing auditor competencies through continuous training and education. Golden Ratio of Auditing Research, 4(1), 14–23. https://doi.org/10.52970/grar.v4i1.384
Saat, M. M., Halim, N. S. A., & Rodzalan, S. A. (2021). Job satisfaction among auditors. Advanced International Journal of Banking, Accounting and Finance, 3(7), 72–84. https://doi.org/10.35631/aijbaf.37006
Saeed, A., Gull, A. A., Rind, A. A., Mubarik, M. S., & Shahbaz, M. (2020). Do socially responsible firms demand high‐quality audits? An international evidence. International Journal of Finance & Economics, 27(2), 2235–2255. https://doi.org/10.1002/ijfe.2270
Saldaña, J. (2021). The coding manual for qualitative researchers (4th ed.). Sage.
Shin, H., & Park, S. (2022). Does human resource investment in internal controls and information technology improve audit efficiency? International Journal of Auditing, 26(4). https://doi.org/10.1111/ijau.12293
Subianto, C. (2018). Determinants of audit quality: An analysis of three points of international standards on auditing (ISA) and the identity of the auditor as an independent accountant. Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study (JCAE 2018) - Contemporary Accounting Studies in Indonesia, 120–127. https://doi.org/10.5220/0007018105580565
Sudirman, S., Sasmita, H., Djabir D, M., Krisnanto, B., & Muchsidin, F. F. (2021). Effectiveness of internal audit in supporting internal control and prevention of fraud. Bongaya Journal for Research in Accounting (BJRA), 4(1), 8–15. https://doi.org/10.37888/bjra.v4i1.271
Sulaiman, N. A. (2023). External audit quality: Its meaning, representations and potential conflict in practice. Accounting, Auditing & Accountability Journal, 35(5), 1417–1440. https://doi.org/10.1108/aaaj-02-2020-4443
Sulaiman, N. A., Muhamad, R., & Abdullah, M. (2014). Regulating the audit quality and deprofessionalisation of the auditing profession. Asian Journal of Accounting Perspectives, 7(1), 1–12. https://doi.org/10.22452/ajap.vol7no1.1
Surya, D., Pratiwi, E., Wijaya, G., Permadi, H., & Suryani, I. (2020). Audit quality and its influence on stakeholder trust: A qualitative analysis. Golden Ratio of Auditing Research, 1(1), 34–44. https://doi.org/10.52970/grar.v1i1.364
Tan, P., & Yeo, G. (2022). Accounting scandals and implications for directors: Lessons from Enron. In C. Lee & A. C. Lee (Eds.), Encyclopedia of Finance (pp. 1017–1025). Springer. https://doi.org/10.1007/978-3-030-91231-4_40
Tangngisalu, J., Mappamiring, M., Andayani, W., Yusuf, M., & Putra, A. H. P. K. (2020). CSR and firm reputation from employee perspective. The Journal of Asian Finance, Economics and Business, 7(10), 171–182. https://doi.org/10.13106/jafeb.2020.vol7.no10.171
Tarmidi, D., Murwaningsari, E., & Ahnan, Z. M. (2021). Earnings quality and audit quality: Analysis of investor reaction. Humanities and Social Sciences Letters, 9(3), 250–259. https://doi.org/10.18488/journal.73.2021.93.250.259
Tessema, A., & Abou-El-Sood, H. (2022). Audit rotation, information asymmetry and the role of political connections: International evidence. Meditari Accountancy Research, 31(5), 1352–1385. https://doi.org/10.1108/medar-03-2021-1226
Tewelde, H. G., Kiflemariam, H., Berhe, B. A., Berhe, E. T., & Adem, A. I. (2023). Dimensions of audit quality: Evidence from eritrea. International Journal of Accounting and Financial Reporting, 13(2), 1–1. https://doi.org/10.5296/ijafr.v13i2.21013
Tran, M. D., Khairi, K. F., & Laili, N. H. (2019). A longitudinal study of audit quality differences among independent auditors. Journal of Economics and Development, 21(2), 234–246. https://doi.org/10.1108/jed-10-2019-0040
Widuri, R., & Gautama, Y. (2020). Computer-Assisted Audit Techniques (CAATS) for financial fraud detection: A qualitative approach. 2020 International Conference on Information Management and Technology (ICIMTech), 771–776. https://doi.org/10.1109/icimtech50083.2020.9211280
Xiao, T., Geng, C., & Yuan, C. (2020). How audit effort affects audit quality: An audit process and audit output perspective. China Journal of Accounting Research, 13(1), 109–127. https://doi.org/10.1016/j.cjar.2020.02.002
Ximenes, E., & Guntur, Y. S. (2023). The influence of the auditor’s independence, competence, integrity, ethics on the quality of the audit with work experience as a variable moderation in the general inspection office of the timor-leste state. JMM 17 : Jurnal Ilmu Ekonomi Dan Manajemen, 10(1), 44–52. https://doi.org/10.30996/jmm17.v10i1.8496
Zaman, R., Jain, T., Samara, G., & Jamali, D. (2022). Corporate governance meets corporate social responsibility: Mapping the interface. Business & Society, 61(3), 690–752. https://doi.org/10.1177/0007650320973415
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 University of San Jose-Recoletos
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Copyright of the Journal belongs to the University of San Jose-Recoletos
