What type of study is this?

This is a Observational study (also classified as: Panel data regression).

Determinants of Audit Quality: Evidence from Consumer Sectors in Indonesia

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Observational analysis identified client importance and auditor specialization enhance audit quality, suggesting key insights for stakeholders.

Client importance and auditor industry specialization significantly enhance audit quality, while workload detracts from it.
Findings indicate that both corporate governance and audit fees influence the overall reliability of financial statements in companies.
Panel data regression analysis was performed on 106 companies across Indonesia's consumer sectors to determine key factors.
Improved audit practices emphasized through this research could lead to greater trust in financial information by stakeholders.

Caesaria et al. (2025) studied this question.

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Observational analysis identified client importance and auditor specialization enhance audit quality, suggesting key insights for stakeholders.