Abstract

The definition and measurement of the quality audit work has been the subject of many studies. Since the quality of auditors' work could not be observed directly except in ex post audit failures, prior researches adapted different proxies for measuring it. These proxies include firm size, reputation, auditor tenure, audit fees and other measures. This article reviews empirical studies over the past decades from all over the world in order to assess what researchers have done about measuring the quality of auditors' work. Prior measurements are classified into two main groups; direct and indirect measure of quality audit and actual quality audit versus perceptions. This article contributes to the quality audit literature by proposing new measurement, which is developed based on the quality of auditors' work definition and theory of planned behaviour.