What do we know about empirical joint audit research? A Literature review

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This literature review evaluates empirical studies which concentrate on economic effects on joint audits from an international perspective. We briefly introduce the theoretical and empirical joint audit framework that comprises an adequate structure of the state-of-the-art of empirical research in this field. This is followed by a discussion of the following output factors of joint audits: (1) audit quality; (2) audit costs and (3) audit market concentration. We will summarize the key findings in each area, and provide a description of the analyzed proxies. Finally, we will discuss the current limitations of the studies and give useful recommendations for future empirical research activities in this topic.
Original languageEnglish
JournalAccounting and Financial Control
Issue number1
Pages (from-to)4-14
Number of pages11
Publication statusPublished - 2017

    Research areas

  • Management studies - accruals, audit costs, audit fees, audit market concentration, audits quality, auditor independence, earnings management, earnings quality, empirical audit research, joint audits