Open AccessMapping Evolution of Audit Quality Measurement
Author(s) -
T. Husain
Publication year - 2020
Publication title -
european journal of business and management research
Language(s) - English
Resource type - Journals
ISSN - 2507-1076
DOI - 10.24018/ejbmr.2020.5.3.304
Subject(s) - audit , computer science , quality audit , quality (philosophy) , data quality , data science , scale (ratio) , triangulation , data mining , accounting , mathematics , engineering , operations management , business , geography , cartography , metric (unit) , philosophy , geometry , epistemology
This study discusses the audit quality measurement issues. The issue becomes important because of difficult will be to define audit quality measurements by many researchers. This research aims to map audit quality measurements with certain aspects and becomes important in making it easier for researchers, especially beginner researchers to choose the approach to audit quality measurement. The type of research is explanatory with a qualitative approach. Data analysis methods doing three steps viz. data reduction, data display, and data verification with data triangulation technique. The findings of this study show that researchers who are interested in measuring audit quality variables should do to mapping first to understand of measurement formats into the audit quality proxies according to the definition of audit quality, derived from proxies used in previous studies, measurement formulation and choose the use of scales. This study is very important considering secondary data usage will look at the measurement scale category to determine the methods and data analysis techniques to be selected as well as the statistical program assistance which can be used.