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A Report on the Insights on Audit Quality Topic
U: Economic and Social Development: Book of Proceedings. Dubai: Varazdin Development and Entrepreneurship Agency and Herriot-Watt University, 2022. str. 339-345. urn:nbn:hr:124:167268
Aljinović Barać, Željana; Šodan, Slavko; Vuko, Tina

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Aljinović Barać, Ž., Šodan, S. i Vuko, T. (2022). A Report on the Insights on Audit Quality Topic. Economic and Social Development: Book of Proceedings (str. 339-345). Dubai: Varazdin Development and Entrepreneurship Agency and Herriot-Watt University. Preuzeto s https://urn.nsk.hr/urn:nbn:hr:124:167268

Aljinović Barać, Željana, et al. "A Report on the Insights on Audit Quality Topic." Economic and Social Development: Book of Proceedings, Varazdin Development and Entrepreneurship Agency and Herriot-Watt University, 2022, str. 339-345. https://urn.nsk.hr/urn:nbn:hr:124:167268

Aljinović Barać, Željana, Slavko Šodan i Tina Vuko. "A Report on the Insights on Audit Quality Topic." U Economic and Social Development: Book of Proceedings, 339-345. Dubai: Varazdin Development and Entrepreneurship Agency and Herriot-Watt University, 2022. Citirano 18.04.2024.. https://urn.nsk.hr/urn:nbn:hr:124:167268

Aljinović Barać, Ž., Šodan, S. i Vuko, T. (2022) 'A Report on the Insights on Audit Quality Topic', Economic and Social Development: Book of Proceedings, Varazdin Development and Entrepreneurship Agency and Herriot-Watt University, Dubai, str. 339-345. Preuzeto s: https://urn.nsk.hr/urn:nbn:hr:124:167268 (Datum pristupa: 18.04.2024.)

Aljinović Barać Ž, Šodan S, Vuko T. A Report on the Insights on Audit Quality Topic. Economic and Social Development: Book of Proceedings. Dubai: Varazdin Development and Entrepreneurship Agency and Herriot-Watt University; 2022. Str. 339-345. [pristupljeno 18.04.2024.] Dostupno na: https://urn.nsk.hr/urn:nbn:hr:124:167268

Ž. Aljinović Barać, S. Šodan i T. Vuko, "A Report on the Insights on Audit Quality Topic", Economic and Social Development: Book of Proceedings Dubai: Varazdin Development and Entrepreneurship Agency and Herriot-Watt University, 2022. [Online] Dostupno na: https://urn.nsk.hr/urn:nbn:hr:124:167268 [Citirano: 18.04.2024.]

Za citiranje koristite ovu mrežnu adresu: https://urn.nsk.hr/urn:nbn:hr:124:167268
Podaci o radu
Naslov (engleski)A Report on the Insights on Audit Quality Topic
AutorŽeljana Aljinović Barać
AutorSlavko Šodan
AutorTina Vuko
Autorova ustanovaSveučilište u Splitu
Ekonomski fakultet
Znanstveno / umjetničko
područje, polje i grana		DRUŠTVENE ZNANOSTI
Ekonomija
Računovodstvo
Sažetak (engleski)
This paper provides theoretical background and literature review on the audit quality (AQ), dealing with the questions of AQ definition and measurement, and whether Big 4 auditors provide higher AQ than non-Big 4 auditors. Accounting standards require a high-quality financial reporting system to provide decision-useful information that is relevant, and faithfully represents underlying economic reality of the firm's activities and its financial condition. Both academics and practitioners agree that an essential feature of the financial reporting process is financial reporting quality (FRQ), but still there is no consensus on its definition and meaning. FRQ is commonly described as a function of AQ, the quality of the firm's financial reporting system which maps its underlying economics into financial reports, and its innate characteristics which determine its underlying economics. However, there is also no consensus on definition and measurement of AQ because the amount of assurance provided by auditors is unobservable. The contribution of this paper is the review of the most relevant AQ measures and discussion on their advantages and disadvantages. Although most of the previous research deals with the output-based proxies on the auditor supply side, recently, the focus has turned to input-based proxies on the client demand side, such as audit fees and auditor size. Thus, this paper additionally deals with homogeneity of audit quality across audit firms, i.e., reconsidering whether large audit firms deliver higher audit quality, as signalled by their reputation and by the "deep-pockets" hypothesis. However, the arguments why smaller audit firms could provide comparable audit quality will be debated, and strengths and weaknesses when engaging Big N or non-big N auditors will be listed.
Ključne riječi (engleski)
Jezikengleski
Vrsta publikacijeZnanstveni rad - Ostalo
Status objaveObjavljen
Vrsta recenzijeRecenziran - međunarodna recenzija
Verzija publikacijeObjavljena verzija rada (izdavačev PDF)
Naslov zbornikaEconomic and Social Development: Book of Proceedings
Brojčani podacistr. 339-345
p-ISSN1849-7535
URN:NBNurn:nbn:hr:124:167268
Datum objave publikacije2022-10-20
ProjektŠifra: IP-2020-02-9372
Naziv (hrvatski): Raščlamba determinanti kvalitete financijskog izvještavanja
Naziv (engleski): Disentangling Financial Reporting Quality
Kratica: DISFRQ
Voditelj: Željana Aljinović Barać
Pravna nadležnost: Hrvatska
Financijer: HRZZ
Linija financiranja: IP
SkupNaziv: 88th International Scientific Conference on Economic and Social Development - "Roadmap to NetZero Economies and Businesses"
Lokacija: Dubai, Ujedinjeni Arapski Emirati
Datum početka: 2022-10-19
Datum završetka: 2022-10-20
Vrsta izlaganja: Predavanje
Vrsta resursaTekst
IzdavačVarazdin Development and Entrepreneurship Agency and Herriot-Watt University
Mjesto izdavanjaDubai
Prava pristupaOtvoreni pristup
Uvjeti korištenjaIkona licence Zaštićeno autorskim pravom.
Datum i vrijeme pohrane2023-07-10 13:34:35