DRAWINNG INFERENCES REGARDING AUDIT QUALITY IN A CODE-LAW COUNTRY: AN EMPIRICAL INVESTIGATION
| Autor: | Alina Beattrice Vladu |
|---|---|
| Jazyk: | angličtina |
| Rok vydání: | 2013 |
| Předmět: | |
| Zdroj: | Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice, Vol 23, Iss 4, Pp 63-72 (2013) |
| Druh dokumentu: | article |
| ISSN: | 1584-2339 2285-3065 |
| Popis: | This paper explores empirically several inferences regarding audit quality as follows: auditor competence and independence, auditor rotation, regulatory regimes, audit failures, firm characteristics, audit and non-audit fees, earnings management. Using as a research instrument the questionnaire, several Romanian auditors were surveyed. The results documented were twofold. First, among the factors assessed four were documented as having the potential to impact audit quality (i.e. audit and non-audit fees, competence and independence of auditors, auditor rotation). Second, several factors were enumerated as having the potential to enhance the audit quality in the view of Romanian auditors, as follows: senior professionals and executive involvement, stricter regulatory regimes, industry and firm expertise, auditor skeptical attitude. The size of the sample used is considered to be an important limitation. Further potential research is also approached. |
| Databáze: | Directory of Open Access Journals |
| Externí odkaz: |
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