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Keywords: perceived audit quality
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Journal Articles

The Use of Shared Service Centers in the Audit Industry and the Impact on Financial Analyst Perceptions

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Ewald Aschauer, Reiner Quick, Markus Isack
Journal: Journal of International Accounting Research
Journal of International Accounting Research (2025) 24 (1): 143–161.
https://doi.org/10.2308/JIAR-2022-021
Published: 01 March 2025
..., as perceived by financial analysts. Based on survey responses from 205 financial analysts, we investigate whether using SSCs effects perceived audit quality and whether the SSC’s location and task complexity matter. We find that SSC involvement negatively impacts perceived audit quality, and the additional...
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Journal Articles

The Effect of Pure Audit Firms, Nonprovision of Nonaudit Services to Audit Clients, and a Statutory Fee Schedule on Audit Quality Perceptions

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Nicolas Pappert, Reiner Quick
Journal: Journal of International Accounting Research
Journal of International Accounting Research (2024) 23 (2): 149–172.
https://doi.org/10.2308/JIAR-2022-012
Published: 01 July 2024
...Nicolas Pappert; Reiner Quick ABSTRACT An ongoing debate revolves around instruments for enhancing the audit quality perceptions of financial statements users. Therefore, we investigate two measures that lack empirical evidence, but could theoretically improve perceived audit quality...
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