Audit Quality: Insights from the Academic Literature
这篇综述梳理了审计质量的定义、框架以及投入、过程和结果等指标的研究，并对未来研究提出建议，适合学者和监管机构参考。
SUMMARY 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 quality. Next, we summarize research on indicators of audit quality such as inputs, process, and outcomes. Finally, we offer some suggestions for future research. The study should be useful to academics interested in audit quality as well as to the Public Company Accounting Oversight Board (PCAOB) and other regulators.