Home  Journals  International Accounting  17(311) - 2014 May

Audit quality from the viewpoint of a resource-based approach

Available online: 3 May 2014

Subject Heading: AUDITING

JEL Classification: 

Pages: 26-36

The article considers the provision of resources for auditing, which determines the quality of audit services. The authors offer a composition of resources and examine the inter-relationship between resources to make the audit process coincident.

Keywords: audit quality, resource-based approach, balance resources, efficient use, audit processes

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