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
  • Subject: agency theory;audit firms;Audit Quality;framework for audit quality management;ramy zarządzania jakością badania sprawozdań finansowych | HG1-9999 | Finance
    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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