Understanding the Relation between Financial Reporting Quality and Audit Quality
定义了财务报告质量和审计质量，用人员/任务/环境框架总结各自决定因素，并讨论两者之间的递归关系，为会计和审计研究者提供相互借鉴的见解和未来研究方向。
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 set of variables that enhance or impair quality. In this paper, we define financial reporting quality and audit quality and use a person/task/environment framework to summarize prior findings on the determinants of each. We use this framework to discuss the links between the financial reporting and audit academic literatures and highlight the recursive relation between financial reporting quality and audit quality. Our discussion provides insights and suggestions on how financial reporting and audit researchers can learn from each other to improve our collective understanding of financial reporting and audit quality. Using this framework, we also identify opportunities for future research.