This study investigates how audit firm quality indicators relate to audit quality at the engagement-level. Specifically, eight input and two output audit firm quality measures are constructed and related to a broad range of engagement-level input and output audit quality measures. We find that...

This paper explores differences of perception between management and executive levels on the factors that contribute to the audit effectiveness of Quality Environment (QE) audit. The study conducted focused on four (4) components extracted and adopted from internal auditing's International...

The external auditor cooperates and communicates with the audit committee of a company to ensure effective external audit, including detection of material misstatements in financial statements. Trust is an important element to facilitate information exchange and cooperation. This exploratory...