Document Type
Article
Publication Date
4-2024
Abstract
With increasing regulatory focus on improving audit quality, research on drivers of audit quality remains important to academics, professionals and regulators. One compelling branch of this research focuses on auditors' intentional actions that reduce audit quality, often referred to in the literature as reduced audit quality acts (RAQAs). This paper provides a review and synthesis of the RAQA literature, including a unifying definition for RAQAs and a model for organizing past and future RAQA research. With the model, we explore antecedents to RAQAs as well as the discovery of, responses to and subsequent consequences of RAQAs. We also discuss potential avenues for future research.
Copyright Statement
This is the peer reviewed version of the following article:
Hyatt, T.A., Prawitt, D.F., & Stubbs, K.M. (2024). "Reduced Audit Quality Acts: A Review and Organizational Model". International Journal of Auditing, 28(2), 288-306,
which has been published in final form at https://doi.org/10.1111/ijau.12331. This article may be used for non-commercial purposes in accordance with Wiley Terms and Conditions for Use of Self-Archived Versions. This article may not be enhanced, enriched or otherwise transformed into a derivative work, without express permission from Wiley or by statutory rights under applicable legislation. Copyright notices must not be removed, obscured or modified. The article must be linked to Wiley’s version of record on Wiley Online Library and any embedding, framing or otherwise making available the article or pages thereof by third parties from platforms, services and websites other than Wiley Online Library must be prohibited.
Publication Information
Hyatt, Troy A.; Prawitt, Douglas F.; and Stubbs, Kyle M.. (2024). "Reduced Audit Quality Acts: A Review and Organizational Model". International Journal of Auditing, 28(2), 288-306. https://doi.org/10.1111/ijau.12331