volume 29, issue 9, P776-799 2014
DOI: 10.1108/maj-08-2014-1062
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Alan Kilgore, Graeme Harrison, Renee Radich

Abstract: Purpose – This paper aims to investigate the relative importance of audit-team and audit-firm attributes in perceptions of audit quality by two groups of users of audit services: audit committee chairs/members (“insiders”) and financial analysts/fund managers (“outsiders”). Design/methodology/approach – Using a survey questionnaire, data are gathered from 39 audit committee chairs/members and 42 financial analysts/fund ma…

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