Publication
Title
Audit firm governance : do transparency reports reveal audit quality?
Author
Abstract
As a result of legal and regulatory requirements, audit firms in certain jurisdictions have recently started issuing transparency reports containing information on audit firm governance. In this study we investigate whether audit firm governance disclosure is associated with actual audit quality. Based on a sample of transparency reports of 103 audit firms in a number of EU countries, we find that there is variation in the extent and type of governance disclosures across audit firms. We, however, do not find an association with actual audit quality, apart from a weak association with an audit firm's statement on the effectiveness of its internal quality control system.
Language
English
Source (journal)
Auditing : a journal of practice and theory. - Sarasota, Fla, 1981, currens
Publication
Sarasota, Fla : 2012
ISSN
0278-0380
1558-7991 [online]
Volume/pages
31:4(2012), p. 193-214
ISI
000310583000009
Full text (Publishers DOI)
UAntwerpen
Faculty/Department
Research group
Publication type
Subject
Affiliation
Publications with a UAntwerp address
External links
Web of Science
Record
Identification
Creation 05.12.2012
Last edited 09.04.2017
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