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An Examination of the Determinants of Audit quality: Implications from Firms Listed in US Stock Markets
The purpose of this thesis is to examine the effect of several audit determinants, namely audit tenure, non-audit to audit fees ratio, auditing firm size, and firm size, impact on audit quality. This thesis extends the existing literature on audit determinants effect on audit quality using a General...
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| Format: | Thesis |
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AUC Knowledge Fountain
2026
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| Summary: | The purpose of this thesis is to examine the effect of several audit determinants, namely audit tenure, non-audit to audit fees ratio, auditing firm size, and firm size, impact on audit quality. This thesis extends the existing literature on audit determinants effect on audit quality using a Generalized Linear Model, (GLM) regression with robust estimation by analyzing a sample of 446 companies from the USA in the manufacture and service sectors. This is conducted through a series of diagnostic tests to identify an appropriate regression model. Such tests include testing and checking of baseline regression models to check for multicollinearity, best model fit for log or non-log transformed dependent variable, and outliers. After that, several tests as Hausman Test, RESET Test, and Breusch-Pagan Test are used to test for fixed and random effects, linearity, and heteroscedasticity respectively. Based on results of these tests, the method of regression selected and used is the Generalized Linear Model, GLM, using a robust estimation. The findings showed that three of the determinants showed a non-significant relationship, while only one determinant showed a positive significant relationship with the audit quality. This thesis contribution comes from extending previous literature providing valuable insights on audit quality determinants effect on audit quality. |
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