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Abstract Based on a review of the academic literature, we define audit quality from the perspectives of auditors and investors. We then discuss historical events that have impacted audit quality, including the effects of Sarbanes–Oxley; Public Company Accounting Oversight Board's restriction on auditor‐provided tax services; mandatory audit partner rotation; and the merger of Price Waterhouse and Coopers & Lybrand.
Dresdner et al. (Sat,) studied this question.
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