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Author: | Arruñada, Benito |
Title: | Audit quality: Attributes, private safeguards and the role of regulation |
Journal: | European Accounting Review
2000 : VOL. 9:2, p. 205-224 |
Index terms: | AUDITING QUALITY CONTROL REGULATIONS |
Language: | eng |
Abstract: | With a view to defining rules capable of facilitating the performance of market forces, this paper examines the private mechanisms used to safeguard quality in auditing. A general theory of private quality assurance in auditing is developed, based on the use of quasi-rents to self enforce quality dimensions. |
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