The journal aims to provide a forum for publication and dissemination of scientific research conducted in the fields of management, as well as promote the interconnection of academic research with practical reality. It is intended to disseminate the scientific results obtained by academics and professionals, both nationally or internationally. The journal is based on a process of double blind review. The aim of this study is to investigate the effect of work experience, professional competence, motivation, accountability and objectivity of the auditor on audit quality from the viewpoint of auditors employed in firms. The present study leads to the identification of factors affecting audit quality, which have not been studied sufficiently in Iran.
Master thesis audit quality
Quality Management System | QMS Audit | Pro QC
Olthof, H. More statistics for this item Repository Staff Only: item control page. University of Twente Student Theses. The effect of audit quality on earnings management: evidence from the Netherlands.
Quality Management System Audits
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As a response to several international accounting scandals, which have occurred over the past decades, scepticism has arisen regarding the quality of the services provided by external auditors. A certain degree of the public trust in the quality of audit services has been lost and external auditors have been put under the spotlight, especially regarding their competence to remain independent from their client during the realisation of their professional obligations. This reform introduced mandatory auditor rotation in the European regulatory framework, with the goal to further enhance audit quality by limiting the maximum legal audit tenure between a public interest entity and its appointed auditor.