Reference health
Audit Quality Indicators: Insights from the Academic Literature
1 of 225 checkable references need attention · checked 2026-08-03
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References needing attention
does not resolve to a known work10.1037//0033-2909.108.3.480
The 224 checked references that resolve
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When the PCAOB Talks, Who Listens? Evidence from Client Firm Reaction to Adverse, GAAP-Deficient PCAOB Inspection Reports
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How Do Audit Workpaper Reviewers Cope with the Conflicting Pressures of Detecting Misstatements and Balancing Client Workloads?
resolves10.1111/j.1911-3846.1995.tb00479.x
Context‐Dependence of Auditors' Interpretations of the <i>SFAS No. 5</i> Probability Expressions*
resolves10.2139/ssrn.1015810
How Objective is Peer Review? Evidence from Self-Regulation of the Accounting Profession
resolves10.1080/09638180050129873
Audit quality: attributes, private safeguards and the role of regulation
resolves10.1506/l20l-7fum-fpcb-7be2
The Effectiveness of Alternative Risk Assessment and Program Planning Tools in a Fraud Setting*
resolves10.2307/2491253
Pressure and Performance in Accounting Decision Settings: Paradoxical Effects of Incentives, Feedback, and Justification
resolves10.2308/aud.2003.22.1.29
Review Partners' Reactions to Contact Partner Risk Judgments of Prospective Clients
resolves10.2308/aud.2007.26.2.1
Auditors' Identification with Their Clients and Its Effect on Auditors' Objectivity
resolves10.1016/j.aos.2006.07.001
A comparison of auditor and client initial negotiation positions and tactics
resolves10.2308/aud.2007.26.2.143
Big 4 Audit Fee Premiums for National and Office-Level Industry Leadership in the United Kingdom
resolves10.2139/ssrn.2428836
Differences in Conservatism between Big Eight and Non-Big Eight Auditors
resolves10.1080/0963818042000237106
Evidence on (the lack of) audit-quality differentiation in the private client segment of the belgian audit market
resolves10.1080/00014788.2012.703079
Perceptions of factors affecting audit quality in the post-SOX UK regulatory environment
resolves10.1016/s1474-7979(02)05036-6
Contingent economic rents: Insidious threats to audit independence
resolves10.2308/accr.2007.82.5.1097
The Cascading of Contrast Effects on Auditors' Judgments in Multiple Client Audit Environments
resolves10.2308/aud.1999.18.1.18
The Role of Problem Representation Shifts in Auditor Decision Processes in Analytical Procedures
resolves10.1111/j.1099-1123.2012.00453.x
PCAOB Inspections of International Audit Firms: Initial Evidence
resolves10.1506/5fq9-anea-t8j0-u6gy
Independence Threats, Litigation Risk, and the Auditor's Decision Process*
resolves10.2139/ssrn.1914557
The Effects of Auditor Rotation, Professional Skepticism, and Interactions with Managers on Audit Quality
resolves10.1506/u818-caad-mxbe-fxma
The Disposition of Audit‐Detected Misstatements: An Examination of Risk and Reward Factors and Aggregation Effects*
resolves10.2308/accr.2004.79.4.949
Electronic versus Face-to-Face Review: The Effects of Alternative Forms of Review on Auditors' Performance
resolves10.2308/aud.2009.28.2.65
Resolving Disputed Financial Reporting Issues: Effects of Auditor Negotiation Experience and Engagement Risk on Negotiation Process and Outcome
resolves10.1007/s10551-012-1473-5
Effects of Earnings Forecasts and Heightened Professional Skepticism on the Outcomes of Client–Auditor Negotiation
resolves10.1016/0361-3682(85)90020-0
An effect of hindsight on predicting bankruptcy with accounting information
resolves10.2308/aud.2000.19.1.79
Error Projection and Uncertainty in the Evaluation of Aggregate Error
resolves10.2308/aud.2003.22.2.207
The Impact of Retention Incentives and Client Business Risks on Auditors' Decisions Involving Aggressive Reporting Practices
resolves10.1111/j.1467-629x.2008.00275.x
Audit quality, auditor compensation and initial public offering underpricing
resolves10.1506/car.25.2.5
Audit Partner Tenure, Audit Firm Tenure, and Discretionary Accruals: Does Long Auditor Tenure Impair Earnings Quality?*
resolves10.2139/ssrn.1490123
Do Audit Actions Consistent with Increased Auditor Scepticism Deter Potential Management Malfeasance?
resolves10.2308/accr.2010.85.1.127
Client Importance, Institutional Improvements, and Audit Quality in China: An Office and Individual Auditor Level Analysis
resolves10.1506/car.26.2.2
Mandatory Audit Partner Rotation, Audit Quality, and Market Perception: Evidence from Taiwan*
resolves10.1506/car.25.1.2
Audit Pricing, Legal Liability Regimes, and Big 4 Premiums: Theory and Cross‐country Evidence*
resolves10.1111/j.1911-3846.1991.tb00827.x
An examination of the effect that commitment to a hypothesis has on auditors' evaluations of confirming and disconfirming evidence*
resolves10.1111/j.1911-3846.1993.tb00395.x
Auditors' Generation of Diagnostic Hypotheses in Response to a Superior's Suggestion: Interference Effects*
resolves10.2308/acch.2008.22.1.69
The Auditor's Reporting Model: A Literature Overview and Research Synthesis
resolves10.1111/j.1099-1123.2011.00432.x
Negative PCAOB Inspections of Triennially Inspected Auditors and Involuntary and Voluntary Client Losses
resolves10.1016/j.accinf.2007.04.001
Audit support systems and decision aids: Current practice and opportunities for future research
resolves10.1506/xwdp-phrh-q3j9-xlxl
The Differential Use of Information by Experienced and Novice Auditors in the Performance of Ill‐Structured Audit Tasks*
resolves10.2308/accr.2008.83.6.1461
Reducing Management’s Influence on Auditors’ Judgments: An Experimental Investigation of SOX 404 Assessments
resolves10.1111/j.1911-3846.1997.tb00527.x
Debiasing Framing Effects in Auditors' Internal Control Judgments and Testing Decisions*
resolves10.2308/bria.2002.14.1.87
A Research Note on the Influence of Outcome Knowledge on Audit Partners' Judgments
resolves10.1111/j.1475-679x.2004.00162.x
Do External Auditors Perform a Corporate Governance Role in Emerging Markets? Evidence from East Asia
resolves10.2308/accr.2003.78.2.429
The Effects of Firm-Wide and Office-Level Industry Expertise on Audit Pricing
resolves10.1111/j.1467-629x.2005.00152.x
What matters in audit pricing: industry specialization or overall market leadership?
resolves10.2308/accr.2005.80.1.113
The Pricing of National and City-Specific Reputations for Industry Expertise in the U.S. Audit Market
resolves10.1506/car.25.1.6
The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World*
resolves10.2308/accr.2002.77.s-1.71
The Relation between Auditors' Fees for Nonaudit Services and Earnings Management
resolves10.2308/api.2006.6.1.135
Comparing the Auditor Quality of Arthur Andersen to that of the Big 4
resolves10.1111/1475-679x.00027
Evidence About Auditor–Client Management Negotiation Concerning Client’s Financial Reporting
resolves10.2308/aud.2005.24.supplement.171
Negotiations over Accounting Issues: The Congruency of Audit Partner and Chief Financial Officer Recalls
resolves10.1016/j.aos.2010.01.001
The auditor’s strategy selection for negotiation with management: Flexibility of initial accounting position and nature of the relationship
resolves10.1111/j.1911-3846.2010.01057.x
Do Auditor‐Provided Tax Services Improve the Estimate of Tax Reserves?*
resolves10.2307/2491361
The Influence of Time Pressure and Accountability on Auditors' Processing of Nondiagnostic Information
resolves10.2308/aud.2003.22.2.237
A Test of Changes in Auditors' Fraud-Related Planning Judgments since the Issuance of SAS No. 82
resolves10.2308/aud.2005.24.supplement.197
Why Do Auditors Over-Rely on Weak Analytical Procedures? The Role of Outcome and Precision
resolves10.2308/ajpt-10048
Are PCAOB-Identified Audit Deficiencies Associated with a Change in Reporting Decisions of Triennially Inspected Audit Firms?
resolves10.1111/j.1099-1123.2008.00383.x
Are Industry Specialists More Efficient and Effective in Performing Analytical Procedures? A Multi‐stage Analysis
resolves10.1177/0148558x0201700102
Audit Quality, Management Ownership, and the Informativeness of Accounting Earnings
resolves10.1111/j.1467-629x.2006.00189.x
Non‐audit services, auditor quality and the value relevance of earnings
resolves10.1016/j.jacceco.2009.03.001
Earnings quality: Some evidence on the role of auditor tenure and auditors’ industry expertise
resolves10.2139/ssrn.1668983
Relevant but Delayed Information in Negotiated Audit Fees: Evidence from Stock Price Crashes
resolves10.1111/j.1475-679x.2008.00302.x
Client Characteristics and the Negotiation Tactics of Auditors: Implications for Financial Reporting
resolves10.1111/j.1911-3846.1995.tb00465.x
The Impact of an Auditor's Initial Hypothesis on Subsequent Performance at Identifying Actual Errors*
resolves10.2308/acch.2007.21.2.137
PCAOB Inspections of Smaller CPA Firms: Initial Evidence from Inspection Reports
resolves10.1016/j.jacceco.2005.03.002
The credibility of self-regulation: Evidence from the accounting profession's peer review program
resolves10.2307/2491362
Accountability, the Dilution Effect, and Conservatism in Auditors' Fraud Judgments
resolves10.1177/0148558x0902400203
Impact of Excess Auditor Remuneration on the Cost of Equity Capital around the World
resolves10.2308/aud.1999.18.2.70
The Effects of Fee Pressure and Client Risk on Audit Seniors' Time Budget Decisions
resolves10.1016/s0361-3682(00)00020-9
The meaning of a defined accounting concept: regulatory changes and the effect on auditor decision making
resolves10.1016/j.jaccpubpol.2008.01.005
Does auditor tenure influence the reporting of conservative earnings?
resolves10.1016/j.jaccpubpol.2005.11.003
Earnings quality decline and the effect of industry specialist auditors: An analysis of the late 1990s
resolves10.2308/aud.2003.22.1.143
The Persuasiveness of Client Preferences: An Investigation of the Impact of Preference Timing and Client Credibility
resolves10.2308/accr.2001.76.2.199
Engagement Planning, Bid Pricing, and Client Response in the Market for Initial Attest Engagements
resolves10.2308/aud.2002.21.1.47
Aggressive Client Reporting: Factors Affecting Auditors' Generation of Financial Reporting Alternatives
resolves10.2308/accr.2004.79.2.277
Earnings Manipulation Risk, Corporate Governance Risk, and Auditors' Planning and Pricing Decisions
resolves10.2139/ssrn.1984897
Client Supply Chain Relationships, Audit Firm Selection, and Implications for Audit Quality and Pricing
resolves10.2308/accr.2003.78.3.759
The Effect of Quality Assessment and Directional Goal Commitment on Auditors' Acceptance of Client-Preferred Accounting Methods
resolves10.2308/accr.2010.85.6.2011
An Empirical Analysis of Auditor Independence in the Banking Industry
resolves10.2308/aud.2008.27.1.67
The Influence of Auditor Experience on the Persuasiveness of Information Provided by Management
resolves10.1111/j.1099-1123.2010.00424.x
Audit Quality and Cost of Debt Capital for Private Firms: Evidence from Finland
resolves10.2308/ajpt-10298
Auditor-Provided Nonaudit Services and Audit Effectiveness and Efficiency: Evidence from Pre- and Post-SOX Audit Report Lags
resolves10.2308/acch.2003.17.s-1.1
Does Big 6 Auditor Industry Expertise Constrain Earnings Management?
resolves10.1506/EGQD-BTG1-4RHD-7MU6
Did Houston Clients of Arthur Andersen Recognize Publicly Available Bad News in a Timely Fashion?*
resolves10.2308/atax-10055
Is There an Association between Earnings Management and Auditor-Provided Tax Services?
resolves10.1111/j.1099-1123.2010.00426.x
How do Auditors Perceive Recognized vs. Disclosed Lease and Pension Obligations? Evidence from Fees and Going-Concern Opinions
resolves10.1108/02686901111113181
Further evidence on knowledge spillover and the joint determination of audit and non‐audit fees
resolves10.1111/j.1467-629x.2009.00297.x
Are non‐audit services associated with firm value? Evidence from financial information system‐related services
resolves10.2139/ssrn.963402
Unintended Consequences of Accelerated Filings: Are Mandatory Reductions in Audit Delay Associated with Reductions in Earnings Quality?
resolves10.1111/j.1475-679x.2011.00423.x
Closing the Loop: Review Process Factors Affecting Audit Staff Follow-Through
resolves10.1111/j.1475-679x.2004.t01-1-00143.x
Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance
resolves10.1111/j.1911-3846.2011.01146.x
How Do Auditors Behave During Periods of Market Euphoria? The Case of Internet IPOs*
resolves10.1016/j.jacceco.2009.04.002
Auditing the auditors: Evidence on the recent reforms to the external monitoring of audit firms
resolves10.2139/ssrn.1981724
The Effects of Pre-Client Industry Experience on Restatement at the Audit Partner Level and Audit Team Level
resolves10.2308/accr.2000.75.4.383
Does Mandated Audit Communication Reduce Opportunistic Corrections to Manage Earnings to Forecasts?
resolves10.1111/j.1099-1123.2009.00403.x
Audit Quality, Corporate Governance, and Earnings Management: A Meta‐Analysis
resolves10.2308/aud.2009.28.1.225
Financial Restatements and Shareholder Ratifications of the Auditor
resolves10.2308/accr.2004.79.1.201
The Effects of Industry Specialization on Audit Risk Assessments and Audit-Planning Decisions
resolves10.1111/j.1475-679x.2004.00156.x
Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market
resolves10.2308/bria.2009.21.2.73
Differences in Industry Specialist Knowledge and Business Risk Identification and Evaluation
resolves10.2307/2491150
The Effects of Time Pressure and Audit Program Structure on Audit Performance
resolves10.2307/2491292
Expectation-Formation Guidance in the Auditor's Review of Interim Financial Information
resolves10.1111/j.1475-679X.2008.00307.x
Can Audit Partners Predict Subordinates' Ability to Detect Errors?
resolves10.2308/ajpt-50327
Two Decades of Behavioral Research on Analytical Procedures: What Have We Learned?
resolves10.2139/ssrn.2065989
The Auditor’s Reporting Model: Current Research Synthesis and Implications
resolves10.2308/accr.2003.78.3.779
Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation?
resolves10.2308/accr.2002.77.s-1.175
Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions
resolves10.2308/aud.2005.24.supplement.41
Judgment and Decision Making Research in Auditing: A Task, Person, and Interpersonal Interaction Perspective
resolves10.2308/accr.2003.78.3.801
Effects of Authoritative Guidance Availability and Audit Committee Effectiveness on Auditors' Judgments in an Auditor-Client Negotiation Context
resolves10.2308/aud.2007.26.1.71
Auditors' Decisions on Audit Differences that Affect Significant Earnings Thresholds
resolves10.2308/aud.2003.22.2.265
The Influence of Business-Process-Focused Audit Support Software on Analytical Procedures Judgments
resolves10.2307/2491284
The Production of Audit Services: Evidence from a Major Public Accounting Firm
resolves10.2308/aud.2004.23.1.89
The Effects of Immediate Context on Auditors' Judgments of Loan Quality
resolves10.1111/1475-679x.00075
Error Detection by Industry‐Specialized Teams during Sequential Audit Review
resolves10.1016/s0278-4254(97)00037-9
Audit litigation research: Do the merits matter? An assessment and directions for future research
resolves10.1016/0749-5978(88)90051-9
The effect of decision strategy and task complexity on decision performance
resolves10.2307/2491335
The Influence of Auditors' Justification Processes on Their Decisions: A Cognitive Model and Experimental Evidence
resolves10.1506/car.25.1.10
Judging Audit Quality in Light of Adverse Outcomes: Evidence of Outcome Bias and Reverse Outcome Bias*
resolves10.1016/0361-3682(89)90039-1
The efficacy of a red flags questionnaire for assessing the possibility of fraud
resolves10.1016/j.jacceco.2003.06.005
Auditor choice and the cost of debt capital for newly public firms
resolves10.1111/j.1911-3846.1992.tb00875.x
Auditor underreporting of time and moral reasoning: An experimental lab study*
resolves10.1111/j.1467-629x.2010.00350.x
The effect of political visibility on audit effort and audit pricing
resolves10.1111/j.1475-679x.2009.00363.x
National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality
resolves10.1016/0361-3682(92)90010-p
The effect of outcome knowledge on auditors' judgmental evaluations
resolves10.1016/s0165-4101(01)00010-6
Does size matter? The influence of large clients on office-level auditor reporting decisions
resolves10.1111/j.1475-679x.2011.00434.x
How Effective Is Internal Control Reporting under SOX 404? Determinants of the (Non‐)Disclosure of Existing Material Weaknesses
resolves10.2308/aud.2008.27.2.31
Auditor Independence and Auditor-Provided Tax Service: Evidence from Going-Concern Audit Opinions Prior to Bankruptcy Filings
resolves10.2308/acch.2008.22.4.389
Auditor Industry Specialization, Auditor Changes, and Accounting Restatements
resolves10.1111/j.1099-1123.2011.00430.x
The Association between Auditor Industry Specialization and Firms' Disclosure of Internal Control Weaknesses
resolves10.1287/mnsc.46.1.13.15127
Predecisional Distortion of Information by Auditors and Salespersons
resolves10.1016/0361-3682(95)00041-0
The effects of precedents and client position on auditors' financial accounting policy judgment
resolves10.1016/s0361-3682(97)00002-0
The persuasiveness of audit evidence: The case of accounting policy decisions
resolves10.1111/j.1911-3846.1994.tb00440.x
A Multiperiod Model and Experimental Evidence of Independence and “Lowballing”*
resolves10.2308/aud.2010.29.1.221
Short-Term Accruals and the Pricing and Production of Audit Services
resolves10.2308/accr-10217
Perceived Auditor Independence and Audit Litigation: The Role of Nonaudit Services Fees
resolves10.1016/s0165-4101(01)00046-5
Litigation risk and audit fees: evidence from UK firms cross-listed on US markets
resolves10.1016/j.jaccpubpol.2007.02.003
Audit firm tenure and financial restatements: An analysis of industry specialization and fee effects
resolves10.2308/ajpt-10049
Is the Audit Fee Disclosure a Leading Indicator of Clients' Business Risk?
resolves10.1108/02686901111095001
External auditor characteristics and internal control reporting under SOX section 302
resolves10.1111/j.1099-1123.2011.00441.x
The Demand for Non‐Audit Services and Auditor‐Client Relationships: Evidence from Swedish Small and Medium‐Sized Enterprises
resolves10.1111/j.1099-1123.2011.00437.x
Commercial and Professional Audit Goals: Inculcation of Audit Seniors
resolves10.1111/j.1911-3846.2010.01020.x
Effects of the Timing of Auditors’ Income‐Reducing Adjustment Concessions on Financial Officers’ Negotiation Judgments*
resolves10.1506/3ldh-av52-0f4w-h4bb
The Effects of Industry Specialization on Auditors' Inherent Risk Assessments and Confidence Judgements*
resolves10.2308/accr.2005.80.1.349
Auditor Negotiations: An Examination of the Efficacy of Intervention Methods
resolves10.2308/aud.2009.28.1.191
An Examination of the Effects of Auditor Rank on Pre-Negotiation Judgments
resolves10.1111/1475-679x.00034
Accountability Demands and the Auditor’s Evidence Search Strategy: The Influence of Reviewer Preferences and the Nature of the Response (Belief vs. Action)
resolves10.2308/acch.2003.17.4.287
Conservatism in Accounting Part II: Evidence and Research Opportunities
resolves10.2308/accr.2002.77.1.51
Predecisional Distortion of Evidence as a Consequence of Real-Time Audit Review
resolves10.1506/hgxp-4dbh-59d1-3fhj
Decomposition of Fraud‐Risk Assessments and Auditors' Sensitivity to Fraud Cues*
resolves10.2139/ssrn.42913
The Effect of Industry Experience on Hypothesis Generation and Audit Planning Decisions
resolves10.1016/s0361-3682(99)00026-4
Effects of the preparer's justification on the reviewer's hypothesis generation and judgment in analytical procedures
resolves10.2307/2491454
The Effects of SAS No. 82 on Auditors' Attention to Fraud Risk Factors and Audit Planning Decisions
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no DOI — not checkedAuditors' perceptions of time budget pressures and premature sign-offs: A replication and extension
no DOI — not checkedBetween-auditor differences in the interpretation of probability phrases
no DOI — not checkedThe effects of output interference on analytical procedures judgments
no DOI — not checkedThe effects of source-competence information and its timing on auditors' performance of analytical procedures
no DOI — not checkedThe theory of technology dominance: Understanding the impact of intelligent aids on decision maker's judgments
no DOI — not checkedThe auditor's going concern decision: Interaction of task variables and the sequential processing of evidence
no DOI — not checkedFraud detection: The effect of client integrity and competence and auditor cognitive style
no DOI — not checkedAn investigation of auditor judgment in analytical review
no DOI — not checkedExperience effects in auditing: The role of task-specific knowledge
no DOI — not checkedSample error characteristics and projection of error to audit populations
no DOI — not checkedDefault on debt obligations and the issuance of going concern opinions
no DOI — not checkedThe effect of containment information and error frequency on projection of sample errors to audit populations
no DOI — not checkedFraming and presentation mode effects in professional judgment: Auditors' internal control judgments and substantive testing decisions
no DOI — not checkedAn investigation of the impact of economic and organizational factors on auditor independence
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no DOI — not checkedThe imagery and reality of peer review in the
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no DOI — not checkedExternal auditors' reliance on work performed by internal auditors: The influence of fee pressure on this reliance decision
no DOI — not checkedAudit quality and professional self-regulation: A social dilemma perspective and laboratory investigation
no DOI — not checkedAuditors' incentives and their application of financial accounting standards
no DOI — not checkedThe relationship between client advocacy and audit experience: An exploratory analysis
no DOI — not checkedAuditor judgment in analytical review -Some further evidence
no DOI — not checkedAudit quality. An IAASB perspective
no DOI — not checkedThe relation of judgment, personal involvement, and experience in the audit of bank loans
no DOI — not checkedDecomposition and assessments of audit risk
no DOI — not checkedThe impact of time budget pressure, personality, and leadership variables on dysfunctional auditor behavior
no DOI — not checkedref158
no DOI — not checkedA cognitive characterization of audit analytical review
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no DOI — not checkedDifferences in quality among audit firms
no DOI — not checkedThe influence of situational, ethical, and expectancy theory variables on accountants' underreporting behavior
no DOI — not checkedPressure: A methodological consideration for behavioral research in auditing
no DOI — not checkedRecency effects in belief revision: The impact of audit experience and the review process
no DOI — not checkedEmpirical evidence regarding the auditor's going-concern opinion decision
no DOI — not checkedThe effect of ambiguity on loss contingency reporting judgments
no DOI — not checkedEffects of qualitative factor salience, expressed client concern, and qualitative materiality thresholds on auditors' audit adjustment decisions
no DOI — not checkedWho got sued?
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no DOI — not checkedA competitive examination of auditor premature sign-offs using the direct and the randomized response methods
no DOI — not checkedThe role of auditor strategy in auditorclient negotiations over proposed financial statement adjustments
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no DOI — not checkedTrust and suspicion: The effects of situational and dispositional factors on auditors' trust of clients
no DOI — not checkedEthics, experience and professional skepticism: A situational analysis
no DOI — not checkedConcerns over auditing quality complicate the future of accounting
no DOI — not checkedThe effect of partner compensation schemes and generally accepted accounting principles on audit partner judgment
no DOI — not checkedRecency effects: Task complexity, decision mode, and task-specific experience
no DOI — not checkedPeer review filings and their implications in evaluating self-regulation
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