volume 31, issue 8/9, P949-980 2016
DOI: 10.1108/maj-01-2016-1300
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Veena L. Brown, Jodi L. Gissel, Daniel Gordon Neely

Abstract: Purpose: In an effort to develop an audit quality (AQ) framework specific to the US audit market, the Public Company Accounting Oversight Board (PCAOB) recently issued a concept release proposing 28 audit quality indicators (AQIs) along three dimensions: audit professionals, audit process and audit results. Using AQIs initially proposed by the PCAOB, as well as AQIs suggested by prior literature, the authors solicit perceptions from junior-level (senior and staff) auditors to investigate the current state of p…

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