Audit quality, monitoring mechanisms and auditor reporting behaviour

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Audit quality, monitoring mechanisms and auditor reporting behaviour

This study extends previous research by empirically investigating the relationship of audit quality and governance monitoring mechanisms with the probability of receiving a qualified audit report. Using Australian manufacturing company data we find that Big 4 auditors are more likely to issue a clea...

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Bibliographic Details
Main Authors:	Rusmin, Rusmin, Tower, Greg, Brown, Alistair, Van der Zahn, J-L.
Format:	Journal Article
Published:	Curtin Business School 2009
Subjects:	Audit reporting behaviour monitoring mechanisms
Online Access:	http://hdl.handle.net/20.500.11937/12617

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