Exploring the Relationship Between Regulatory Oversight and the Quality of External Audit Reports
Posted: Jul 28, 2023
Abstract
The quality of external audit reports represents a cornerstone of financial market integrity and investor confidence. While extensive literature has examined factors influencing audit quality, the specific relationship between regulatory oversight intensity and the qualitative dimensions of audit reporting remains underexplored. Traditional approaches have predominantly relied on binary compliance metrics or financial restatements as proxies for audit quality, neglecting the nuanced communicative aspects that determine the practical utility of audit reports for stakeholders. This research addresses this gap by developing a comprehensive framework for assessing audit report quality across multiple dimensions and examining how these dimensions respond to varying levels of regulatory oversight.
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