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European Accounting Review Volume 9, 2000 - Issue 2
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Original Articles

Audit quality: attributes, private safeguards and the role of regulation

Benito Arrunada
Pages 205-224 | Published online: 22 Oct 2010

Citations (30)

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Read on this site (3)

Josette Caruana & Magdalena Kowalczyk. (2021) The Quest for Audit Quality in the Public Sector. Accounting in Europe 18:1, pages 1-25.
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Géraldine Broye & Laurent Weill. (2008) Does leverage influence auditor choice? A cross-country analysis. Applied Financial Economics 18:9, pages 715-731.
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Juan Monterrey Mayoral, Amparo Sánchez Segura, Emiliano Ruiz Barbadillo & Nieves Gómez Aguilar. (2008) Gobierno corporativo, conflictos de agencia y elección de auditor. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 37:137, pages 113-156.
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Articles from other publishers (27)

Chi Duong Thi. (2023) Audit Quality, Institutional Environments, and Earnings Management: An Empirical Analysis of New Listings. SAGE Open 13:2.
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Cédric Poretti, Tiphaine Jérôme & Cindy Yoonjoung Heo. (2023) Business strategies and financial reporting complexity in hospitality firms. International Journal of Hospitality Management 110, pages 103429.
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Johnson Kolawole Olowookere, Adesola Olufunmilola Oluwatuyi & Morufu Oladehinde Oladejo. (2022) Determinants Of Audit Quality Among Consumer Goods Companies Listed On The Nigerian Stock Exchange. SocioEconomic Challenges 6:1, pages 113-122.
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José A. Gonzalo-Angulo & Anne M. Garvey. (2018) Audit research: Some reflections. Revista de Contabilidad 21:2, pages 107-115.
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Richard Fontaine, Hanen Khemakhem & David N. Herda. (2015) Audit committee perspectives on mandatory audit firm rotation: evidence from Canada. Journal of Management & Governance 20:3, pages 485-502.
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Mahdi Salehi, Mostafa Bahrami & Fatemeh Alizadeh. (2016) The effect of academic education on employers’ satisfaction and audit quality in Iran. Industrial and Commercial Training 48:5, pages 249-256.
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Ning Du, Joshua Ronen & Jianfang Ye. (2015) Auditors’ Role in China. Journal of Accounting, Auditing & Finance 30:4, pages 461-483.
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Patrick Velte & Carl-Christian Freidank. (2012) The link between in- and external rotation of the auditor and the quality of financial accounting and external audit. European Journal of Law and Economics 40:2, pages 225-246.
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W. Robert Knechel, Gopal V. Krishnan, Mikhail Pevzner, Lori B. Shefchik & Uma K. Velury. (2013) Audit Quality: Insights from the Academic Literature. AUDITING: A Journal of Practice & Theory 32:Supplement 1, pages 385-421.
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Algis Žvirblis. (2012) Finansinių ataskaitų auditavimo paslaugų kokybės bendrojo lygio vertinimo principaiPrinciples of evaluation of the overall quality level of financial statement audit services. Verslo ir teisės aktualijos / Current Issues of Business and Law 7:2, pages 423-436.
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David S. Jenkins & Uma K. Velury. (2012) Auditor Tenure and the Pricing of Discretionary Accruals in the Post-SOX Era. Accounting and the Public Interest 12:1, pages 1-15.
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Nathalie Gonthier-Besacier, Géraldine Hottegindre & Sandrine Fine-Falcy. (2012) Les facteurs d'influence de la qualité de l'audit : Perception des préparateurs de l'information financière. Comptabilité Contrôle Audit Tome 18:2, pages 33-72.
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Jean Shaoul, Anne Stafford & Pamela Stapleton. (2012) Accountability and corporate governance of public private partnerships. Critical Perspectives on Accounting 23:3, pages 213-229.
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Jūratė Steponavičiūtė & Algis Zvirblis. (2011) Main Principles of the Complex Assessment of Audit Market Concentration and Audit Services Quality Levels. Issues of Business and Law 3:-1, pages 20-33.
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Jean Shaoul, Anne Stafford & Pamela Stapleton. (2011) NHS CAPITAL INVESTMENT AND PFI: FROM CENTRAL RESPONSIBILITY TO LOCAL AFFORDABILITY. Financial Accountability & Management 27:1, pages 1-17.
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Zeynep Turk & Mutlu Yuksel Avc. (2008) The Effects of Perceived Service Quality of Audit Firms on Satisfaction and Behavioural Intentions: A Research on the Istanbul Stock Exchange Listed Companies. Research Journal of Business Management 3:1, pages 36-46.
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David S. Jenkins & Uma Velury. (2008) Does auditor tenure influence the reporting of conservative earnings?. Journal of Accounting and Public Policy 27:2, pages 115-132.
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J. Monterrey Mayoral & A. Sánchez Segura. (2007) Un estudio empírico de los honorarios del auditor. Cuadernos de Economía y Dirección de la Empresa 10:32, pages 81-109.
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Roland F. Speklé, Hilco J. van Elten & Anne-Marie Kruis. (2007) Sourcing of internal auditing: An empirical study. Management Accounting Research 18:1, pages 102-124.
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Gabriele Jahn, Matthias Schramm & Achim Spiller. (2005) The Reliability of Certification: Quality Labels as a Consumer Policy Tool. Journal of Consumer Policy 28:1, pages 53-73.
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Benito Arruñada. (2015) Audit Failure and the Crisis of Auditing. European Business Organization Law Review 5:4, pages 635-643.
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Sonja Opper. (2017) Enforcement of China's Accounting Standards: Reflections on Systemic Problems. Business and Politics 5:2, pages 151-173.
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Pamela Edwards & Jean Shaoul. (2003) Partnerships: for better, for worse?. Accounting, Auditing & Accountability Journal 16:3, pages 397-421.
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Benito Arruñada. (2005) Managing Competition in Professional Services and the Burden of Inertia. SSRN Electronic Journal.
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Mara Cameran, Emilia Merlotti & Dino Di Vincenzo. (2005) The Audit Firm Rotation Rule: A Review of the Literature. SSRN Electronic Journal.
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W. Robert Knechel, Gopal V. Krishnan, Mikhail Pevzner, Lori B Shefchik & Uma Velury. (2012) Audit Quality Indicators: Insights from the Academic Literature. SSRN Electronic Journal.
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Mark Landis, Mike Braswell, Kimikatsu Nishimura & Scott I. Jerris. (2010) An Institutional Review of Earnings Quality in Japan. SSRN Electronic Journal.
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