Editorial

regulating audit quality - ramifications and research opportunities

Research output: Contribution to journalEditorialResearchpeer-review

2 Citations (Scopus)

Abstract

On taking up the role as an editor of the International Journal of Auditing, I would like to share some thoughts about two current audit quality issues. There is little doubt that audit quality is an issue much discussed and debated by
practitioners, regulators and academics. What is less certain is what exactly constitutes a quality audit and how it is best achieved. Regulators, concerned with investor confidence in audited financial statements, have introduced
regulations aimed at enhancing audit quality. As audits are unobservable, audit quality is difficult to assess and so evaluating the relative success of different types of regulation can be problematic. With a view to helping readers evaluate research in this area and identify possible research topics, I will focus here on two regulations aimed at enhancing audit quality: partner rotation and audit inspections.
Original languageEnglish
Pages (from-to)105-107
Number of pages3
JournalInternational Journal of Auditing
Volume20
Issue number2
DOIs
Publication statusPublished - Jul 2016

Keywords

  • audit inspections
  • audit quality
  • Partner rotation

Cite this

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abstract = "On taking up the role as an editor of the International Journal of Auditing, I would like to share some thoughts about two current audit quality issues. There is little doubt that audit quality is an issue much discussed and debated bypractitioners, regulators and academics. What is less certain is what exactly constitutes a quality audit and how it is best achieved. Regulators, concerned with investor confidence in audited financial statements, have introducedregulations aimed at enhancing audit quality. As audits are unobservable, audit quality is difficult to assess and so evaluating the relative success of different types of regulation can be problematic. With a view to helping readers evaluate research in this area and identify possible research topics, I will focus here on two regulations aimed at enhancing audit quality: partner rotation and audit inspections.",
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Editorial : regulating audit quality - ramifications and research opportunities. / Moroney, Robyn.

In: International Journal of Auditing, Vol. 20, No. 2, 07.2016, p. 105-107.

Research output: Contribution to journalEditorialResearchpeer-review

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