Business, Management and Accounting
8 years ago

Regulators Fail to Improve Audit Quality Despite Oversight

2 views
Audit quality in a regulatory context : empirical studies on public oversight, auditor independence, and audit quality indicators
Martijn van Opijnen

Paper Summary

The dissertation looked at how audit quality is linked to certain factors in the rules that oversee audits. They studied the effects of public oversight, auditor independence, and indicators of audit quality. The study found that public oversight can tell when audit quality is good but hasn't led to improvements yet. It also found no proof that auditor independence is hurt when auditors buy things from the companies they audit. Lastly, specific traits of audit firms can show the quality of their audits.

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