Construct · 1 fields · 1 citations

audit quality: a standalone construct

One name. One construct. A landmark on the map.

● anchor · a standalone construct Nearest construct by meaning·not indexed
auditquality1 CONSTRUCTAudit qualityDEANGELO · ACCOUNTING

A single standalone construct; nearby constructs are located against it in the Collider. Tap a field for its definition, unit, and measures.

Accounting

the market-assessed joint probability that an auditor will both discover a breach in the client's accounts and report it.

In accounting, audit quality refers to the market-assessed joint probability that an auditor will both discover a breach in the client's accounts and report it. This meaning comes from DeAngelo (1981) in Journal of Accounting and Economics.[1]

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Nearby constructs

auditor size1 fields · 1 citationsanchor · a standalone constructaccounts1 fields · 1 citationsanchor · a standalone constructaudit office size1 fields · 1 citationsanchor · a standalone construct

References

  1. DeAngelo, L. E. (1981). Auditor size and audit quality. Journal of Accounting and Economics, 3(3), 183-199. https://doi.org/10.1016/0165-4101(81)90002-1

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