Developing a framework for audit quality management in audit firms

Article English OPEN
Darius Vaicekauskas, Jonas Mackevičius;
(2014)
  • Publisher: Rada Naukowa SKwP
  • Journal: Zeszyty Teoretyczne Rachunkowości (issn: 1641-4381, eissn: 2391-677X)
  • Publisher copyright policies & self-archiving
  • Related identifiers: doi: 10.5604/16414381.1098806
  • Subject: framework for audit quality management | HG1-9999 | audit quality | audit firms | Finance | agency theory
    acm: ComputingMilieux_MANAGEMENTOFCOMPUTINGANDINFORMATIONSYSTEMS | ComputingMilieux_LEGALASPECTSOFCOMPUTING

Over the last few decades audit quality has been investigated by many scholars, although it still hasn’t been properly conceptualized and lacks one common definition. This may be explained by the constant shifting of audit theory and practice, and the complexity of the ... View more
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