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Audit Quality Indicators: Perceptions Of Junior-Level Auditors, Veena L. Brown, Jodi L. Gissel, Daniel Neely
Audit Quality Indicators: Perceptions Of Junior-Level Auditors, Veena L. Brown, Jodi L. Gissel, Daniel Neely
Accounting Faculty Research and Publications
Purpose
In an effort to develop an audit quality (AQ) framework specific to the US audit market, the Public Company Accounting Oversight Board (PCAOB) recently issued a concept release proposing 28 audit quality indicators (AQIs) along three dimensions: audit professionals, audit process and audit results. Using AQIs initially proposed by the PCAOB, as well as AQIs suggested by prior literature, the authors solicit perceptions from junior-level (senior and staff) auditors to investigate the current state of practice along many of the AQIs relating to audit professionals and audit process.
Design/methodology/approach
In the study, 78 junior-level auditors responded to the survey. …