Planned audit quality
Article Abstract:
The planning of optimal audit quality by external auditors was examined. Results demonstrated that, other things being equal, efficient independent auditors will plan a higher-level audit quality than less efficient independent auditors. Findings also showed that higher audit fees will lead to higher planned audit quality level for all expected engagement periods except the last one. Finally, it was found that, regardless of the penalty, the level of planned audit quality will deteriorate over time.
Publication Name: Journal of Accounting and Public Policy
Subject: Business
ISSN: 0278-4254
Year: 1996
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The six values of a quality culture
Article Abstract:
There are six values that promote quality management behaviors in work environments. They involve teamwork, the absence of superior-subordinate relationships, open and honest communication, emphasis on process and the promotion of learning experiences. Though seemingly idealistic, the values are often used by companies for decision making activities and to enhance their operations.
Publication Name: National Productivity Review
Subject: Business
ISSN: 0277-8556
Year: 1997
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