Conceptualization of audit quality (adapted from Knechel et al. (2013) and DeFond and Zhang (2014).

 
 
  Part of: Detzen D, Gold A (2021) The different shades of audit quality: A review of the academic literature. Maandblad Voor Accountancy en Bedrijfseconomie 95(1/2): 5-15. https://doi.org/10.5117/mab.95.60608