Research Article
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Article title
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Abstract
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Keywords
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Relevance for practice
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1. Introduction
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2. The nature of auditing and the need for audit quality information
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3. Measuring greater assurance
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3.1 Restatements
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3.2 Lawsuits against audit firms and audit partners
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3.3 Accounting and Auditing Enforcement Releases
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3.4 Going concern opinions
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3.5 Inspection outcomes
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3.6 Stakeholder feedback
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3.7 Values, ethics and attitudes
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4. Financial reporting quality
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4.1 Public companies
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4.2 Private Companies
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4.3 Collecting data from PDFs
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4.4 Filing financial statements and enforcement
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5. Financial reporting system and innate characteristics
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5.1 Client acceptance and risk assessment
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5.2 Internal control deficiencies
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5.3 Audit effort
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5.4 Specialists involved and consultations
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5.5 Identified audit misstatements
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6. Concluding remarks
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Acknowledgements
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References
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Appendix A