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The Drivers of Audit Quality

Team

Funding

Macquarie University Enterprise Partnership Scheme and the Association of Chartered Certified Accountants (ACCA UK)

Collaboration

Professional accounting bodies

Goals

Prior research has identified a number of audit firm and audit team attributes that are considered to be important in assessments of audit quality. However, little is known about which audit firm and the audit team attributes are relatively more important in perceptions of audit quality. This study investigates the relative importance of audit firm and audit team attributes to the perceptions of audit quality utilising key participant groups in the market of audit services as the primary data source.

Method

A customised online survey questionnaire constructed using Adaptive Conjoint Analysis administered to volunteer participants from three key groups of audit market participants: auditors, CFOs and directors.