| Title |
Differences between audit quality provided by international and local audit firms: The research on audit clients’ perceptions in the audit market of Lithuania / |
| Authors |
Vaicekauskas, Darius |
| DOI |
10.15388/Ekon.2014.93.5045 |
| Full Text |
|
| Is Part of |
Ekonomika / Vilniaus universitetas.. Vilnius : Vilniaus universiteto leidykla. 2014, t. 93, Nr. 4, p. 157-173.. ISSN 1392-1258 |
| Keywords [eng] |
audit quality ; international audit firms ; local audit firms ; audit clients |
| Abstract [eng] |
Results of the survey imply that both international and local audit firms provide their clients with the same level of added value and audit performance, except the following significant differences. It can be stated that Lithuanian audit clients perceive audit provided by local audit firms to be of a higher quality than those provided by international audit firms in terms of the insights on tax risks (value added criterion), partner’s involvement in their audit, and perceived competence of audit assistants (audit performance criteria). |
| Published |
Vilnius : Vilniaus universiteto leidykla |
| Type |
Journal article |
| Language |
English |
| Publication date |
2014 |
