Reduced Audit Quality Acts: A Review and Organizational Model

Authors

Troy A. Hyatt, Boise State University
Douglas F. Prawitt, Brigham Young University - ProvoFollow
Kyle M. Stubbs, Utah Valley University

Keywords

audit failure, audit quality, audit theory, ethics, external audit, psychological characteristics, public accounting firms

Abstract

With increasing regulatory focus on improving audit quality, research on drivers of audit quality remains important to academics, professionals and regulators. One compelling branch of this research focuses on auditors' intentional actions that reduce audit quality, often referred to in the literature as reduced audit quality acts (RAQAs). This paper provides a review and synthesis of the RAQA literature, including a unifying definition for RAQAs and a model for organizing past and future RAQA research. With the model, we explore antecedents to RAQAs as well as the discovery of, responses to and subsequent consequences of RAQAs. We also discuss potential avenues for future research.

Original Publication Citation

“Reduced Audit Quality Acts: A Review and Organizational Model,” w/ T. Hyatt & K. Stubbs, International Journal of Auditing, 2023.

BYU ScholarsArchive Citation

Hyatt, Troy A.; Prawitt, Douglas F.; and Stubbs, Kyle M., "Reduced Audit Quality Acts: A Review and Organizational Model" (2023). Faculty Publications. 8602.
https://scholarsarchive.byu.edu/facpub/8602

Document Type

Peer-Reviewed Article

Publication Date

2023

Publisher

International Journal of Auditing

Language

English

College

Marriott School of Business

Department

Accountancy

University Standing at Time of Publication

Full Professor

Copyright Use Information

https://lib.byu.edu/about/copyright/