Quality of the audit assignment : Analysis of interactions between auditors and auditees

Abstract

The early 2000s marked the field of financial auditing and financial reporting with several financial scandals that occurred in the beginning of the century. Many researchers have worked on audit reporting and deduced the link that audit quality has on auditors’ behaviors. Despite the role of the auditee in the audit conduction, none of them has tried to identify behaviors that may reduce audit quality. The purpose of this article is to identify the interpersonal relationships of auditors and auditees and to present an integrating model, based on literature, in order to point out the variables linked to affective states which influence the quality of the audit.