Auditing Section Doctoral Consortium January 2006. Jere R. Francis Curators’ Professor KPMG Research Professor University of Missouri, USA firstname.lastname@example.org. Data Innovation in Empirical Audit Research. Do what you enjoy, and find the right data for the RQ Innovation through new data
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Jere R. FrancisCurators’ Professor
KPMG Research Professor
University of Missouri, USAfrancis@missouri.edu
Audits are relatively cheap, and proven
failures are infrequent.
But this does not necessarily mean audits
are always of high quality.
What do we know about audit quality
from empirical research?
What do know about audit quality from audit report research?
What do we know about auditor differences and audit quality?
the dominant Big 4 group
What’s the relevant unit of
Individual offices, national
practices, or international
Big 4 Auditor Conservatism
Non-audit services (NAS)
Accounting firm alumni
What’s the role of
academic auditing research
on audit quality?