... on our evaluation of the proposal, we offer some overall observations, key takeaways from academic research, and perspectives on the PCAOB’s economic analysis. 2024 auditing standards firm and engagement metrics audit quality indicators PCAOB CURRENT ISSUES IN AUDITING Vol. XX, No. XX...

...: Accepted by Denise Dickins. 1 2 2021 1 6 2021 2022 audit quality indicators auditor work-life balance audit quality framework firm culture Glassdoor.com In their 2008 report, the Advisory Committee on the Auditing Profession to the U.S. Department of the Treasury...

...J. Owen Brown; Velina K. Popova SUMMARY Public accounting firms continuously invest significant resources into enhancing audit quality. In this paper, we summarize Brown and Popova's (2019) key findings related to public disclosure of audit quality indicators (AQIs) and discuss important...

...Roger D. Martin SUMMARY Regulators, audit firms, and academic researchers are exploring issues related to Audit Quality Indicators (AQIs), including how to optimize their use and how to anticipate the consequences of measuring, reporting, and monitoring AQIs on a routine basis. This article...