The workshop aims to promote discussion among academics by sharing recent research on the major topics related to audit quality.
Papers on the following areas are welcome:
– the role of regulation in improving audit quality
– corporate governance systems and their impact on audit quality
– audit quality and ethical standards
– auditor characteristics (independence, reputation, industry specialization) and audit quality
– auditor personal and professional skills as key drivers of audit quality
– audit market structure and audit quality
– audit quality and client pressure
– audit/accounting education and audit quality
– litigation and audit quality
– measurement of audit quality
– audit behaviour (professional scepticism, incentives) and audit quality
– audit quality and capital market efficiency
To be eligible for presentation, manuscripts written in English must be submitted through the EIASM website. Only full papers will be considered in the selection. A discussant will be appointed to each presentation.