AUDITQUAL: dimensions of audit quality

Research output: Book/ReportBook

Abstract

The sudden collapse of Enron in the United States in 2001, followed by a number of other high-profile US companies reporting financial difficulties, created a crisis of public confidence concerning the corporate governance and auditing of publicly-quoted companies in the US. This investigation develops a broad-based model of audit quality and an analysis of the external communications of the 20 largest audit firms in the UK.
Original languageEnglish
Place of PublicationEdinburgh
PublisherThe Institute of Chartered Accountants of Scotland
Commissioning bodyInstitute of Chartered Accountants of Scotland
Number of pages148
ISBN (Print)1904574025
Publication statusPublished - 2004

Fingerprint

Audit quality
Confidence
Communication
Audit firms
Financial reporting
Auditing
Enron
Corporate governance

Keywords

  • audit and assurance

Cite this

Duff, A. (2004). AUDITQUAL: dimensions of audit quality. Edinburgh: The Institute of Chartered Accountants of Scotland.
Duff, Angus. / AUDITQUAL : dimensions of audit quality. Edinburgh : The Institute of Chartered Accountants of Scotland, 2004. 148 p.
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Duff, A 2004, AUDITQUAL: dimensions of audit quality. The Institute of Chartered Accountants of Scotland, Edinburgh.

AUDITQUAL : dimensions of audit quality. / Duff, Angus.

Edinburgh : The Institute of Chartered Accountants of Scotland, 2004. 148 p.

Research output: Book/ReportBook

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AB - The sudden collapse of Enron in the United States in 2001, followed by a number of other high-profile US companies reporting financial difficulties, created a crisis of public confidence concerning the corporate governance and auditing of publicly-quoted companies in the US. This investigation develops a broad-based model of audit quality and an analysis of the external communications of the 20 largest audit firms in the UK.

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Duff A. AUDITQUAL: dimensions of audit quality. Edinburgh: The Institute of Chartered Accountants of Scotland, 2004. 148 p.