{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,10,22]],"date-time":"2026-10-22T00:42:19Z","timestamp":1792629739200,"version":"4.5.0"},"reference-count":29,"publisher":"Emerald","issue":"2","license":[{"start":{"date-parts":[[2008,9,30]],"date-time":"2008-09-30T00:00:00Z","timestamp":1222732800000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.emerald.com\/insight\/site-policies"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2008,9,30]]},"abstract":"<jats:sec><jats:title content-type=\"abstract-heading\">Purpose<\/jats:title><jats:p>The paper aims to analyse audit service quality attributes that were perceived to be important in compulsory audit tendering (CAT) in local councils in New South Wales (NSW). It focuses principally on whether CAT leads to an impairment of auditor independence and audit quality.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Design\/methodology\/approach<\/jats:title><jats:p>A questionnaire survey was conducted of 235 NSW local council finance professionals and 35 local council internal auditors in May 2006.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Findings<\/jats:title><jats:p>The most important attributes in evaluating audit service quality were industry expertise, audit firm experience with a council, technical competence, independence, ethical standards and due care. The least important attributes were scepticism, freshness of perspective, audit firm size, and non\u2010audit services. There is considerable consistency in the findings with those in non\u2010CAT contexts.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Research limitations\/implications<\/jats:title><jats:p>The paper is subject to the general limitations of the survey questionnaire method. A further limitation is that audit quality was assessed using perceptions of audit service quality by preparers of local council financial statements, rather than by users of those statements.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Practical implications<\/jats:title><jats:p>Audit firms will be better able to understand the audit service quality attributes valued by local council clients, to differentiate their promotional and service\u2010provision strategies, improve their audit quality, and better satisfy local council clients. Concerns that CAT may impair audit independence and audit quality do not appear to be founded.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Originality\/value<\/jats:title><jats:p>Because the results are generally consistent with findings in non\u2010CAT contexts, there can be more confidence in CAT as a regulatory form of audit procurement.<\/jats:p><\/jats:sec>","DOI":"10.1108\/10309610810905917","type":"journal-article","created":{"date-parts":[[2008,9,27]],"date-time":"2008-09-27T07:08:05Z","timestamp":1222499285000},"page":"93-122","source":"Crossref","is-referenced-by-count":30,"title":["Audit service quality in compulsory audit tendering"],"prefix":"10.1108","volume":"21","author":[{"given":"Kym","family":"Boon","sequence":"first","affiliation":[],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Jill","family":"McKinnon","sequence":"additional","affiliation":[],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Philip","family":"Ross","sequence":"additional","affiliation":[],"role":[{"vocabulary":"crossref","role":"author"}]}],"member":"140","reference":[{"key":"key2022012619420799500_b1","unstructured":"Aldhizer, G.R. III and Lampe, J.C. (1997), \u201cCompetitive bidding, auditor tenure and the extent of single audit findings\u201d, Government Accountants Journal, Winter, pp. 40\u20105."},{"key":"key2022012619420799500_b2","unstructured":"Aldhizer, G.R., Miller, J.R. and Moraglio, J.F. (1995), \u201cCommon attributes of quality audits\u201d, Journal of Accountancy, Vol. 179 No. 1, pp. 61\u20108."},{"key":"key2022012619420799500_b3","unstructured":"Arens, A., Best, P., Shailer, G., Fielder, B., Elder, R. and Beasley, M. (2005), Auditing and Assurance Services in Australia: An Integration Approach, Pearson Education, Sydney."},{"key":"key2022012619420799500_b4","doi-asserted-by":"crossref","unstructured":"Beattie, V.A. and Fearnley, S. (1998), \u201cAudit market competition: auditor changes and the impact of tendering\u201d, British Accounting Review, Vol. 30 No. 3, pp. 261\u201089.","DOI":"10.1006\/bare.1997.0070"},{"key":"key2022012619420799500_b5","unstructured":"Behn, B.K., Carcello, J.V., Hermanson, D.R. and Hermanson, R.H. (1997), \u201cThe determinants of audit client satisfaction among clients of Big 6 firms\u201d, Accounting Horizons, Vol. 11, pp. 7\u201024."},{"key":"key2022012619420799500_b6","doi-asserted-by":"crossref","unstructured":"Behn, B.K., Carcello, J.V., Hermanson, D.R. and Hermanson, R.H. (1999), \u201cClient satisfaction and Big 6 audit fees\u201d, Contemporary Accounting Research, Vol. 16 No. 4, pp. 587\u2010608.","DOI":"10.1111\/j.1911-3846.1999.tb00597.x"},{"key":"key2022012619420799500_b7","unstructured":"Bell, T.B., Peecher, M.E. and Solomon, I. (2005), The 21st Century Public Company Audit: Conceptual Elements of KPMG's Global Audit Methodology, KPMG International, New York, NY."},{"key":"key2022012619420799500_b8","unstructured":"Carcello, J.V., Hermanson, R.H. and McGrath, N.T. (1992), \u201cAudit quality attributes: the perceptions of audit partners, preparers and financial statement users\u201d, Auditing: A Journal of Practice & Theory, Vol. 11 No. 1, pp. 1\u201015."},{"key":"key2022012619420799500_b9","unstructured":"Chang, M. and Monroe, G.S. (1995), \u201cA comparison of the factors that affect auditors' and directors' perceptions of audit quality\u201d, Accountability and Performance, Vol. 1, pp. 19\u201020."},{"key":"key2022012619420799500_b10","doi-asserted-by":"crossref","unstructured":"Chen, C.J.P., Shome, A. and Su, X. (2001), \u201cHow is audit quality perceived by Big 5 and local auditors in China? A preliminary investigation\u201d, International Journal of Auditing, Vol. 5 No. 2, pp. 157\u201075.","DOI":"10.1111\/j.1099-1123.2001.00332.x"},{"key":"key2022012619420799500_b11","unstructured":"Copley, P.A. and Doucet, M.S. (1993), \u201cThe impact of competition on the quality of governmental audits\u201d, Auditing: A Journal of Practice & Theory, Vol. 12, pp. 88\u201098."},{"key":"key2022012619420799500_b12","doi-asserted-by":"crossref","unstructured":"Craswell, A.T., Francis, J.R. and Taylor, S.L. (1995), \u201cAuditor brand name reputations and industry specializations\u201d, Journal of Accounting and Economics, Vol. 20 No. 3, pp. 297\u2010322.","DOI":"10.1016\/0165-4101(95)00403-3"},{"key":"key2022012619420799500_b13","unstructured":"Davis, D. (1995), \u201cContracts for public sector audits in New Zealand\u201d, unpublished Master of Business Studies thesis, Massey University, Wellington."},{"key":"key2022012619420799500_b14","unstructured":"Dillman, D.A. (2000), Mail and Internet Surveys: The Tailored Design Method, Wiley, New York, NY."},{"key":"key2022012619420799500_b15","doi-asserted-by":"crossref","unstructured":"Francis, J.R. (2004), \u201cWhat do we know about audit quality?\u201d, The British Accounting Review, Vol. 36, pp. 345\u201068.","DOI":"10.1016\/j.bar.2004.09.003"},{"key":"key2022012619420799500_b16","doi-asserted-by":"crossref","unstructured":"Goodwin\u2010Stewart, J. and Kent, P. (2006), \u201cRelation between external audit fees, audit committee characteristics and internal audit\u201d, Accounting and Finance, Vol. 46 No. 3, pp. 387\u2010404.","DOI":"10.1111\/j.1467-629X.2006.00174.x"},{"key":"key2022012619420799500_b17","unstructured":"Gramling, A.A. and Stone, D.N. (2001), \u201cAudit firm industry expertise: a review and synthesis of the archival literature\u201d, Journal of Accounting Literature, Vol. 20, pp. 1\u201029."},{"key":"key2022012619420799500_b18","doi-asserted-by":"crossref","unstructured":"Hogan, C. and Jeter, D.C. (1999), \u201cIndustry specialisation by auditors\u201d, Auditing: A Journal of Practice & Theory, Vol. 18 No. 1, pp. 1\u201017.","DOI":"10.2308\/aud.1999.18.1.1"},{"key":"key2022012619420799500_b19","doi-asserted-by":"crossref","unstructured":"Jensen, K.L. and Payne, J.L. (2005), \u201cAudit procurement: managing audit quality and audit fees in response to agency costs\u201d, Auditing: A Journal of Practice & Theory, Vol. 24 No. 2, pp. 27\u201048.","DOI":"10.2308\/aud.2005.24.2.27"},{"key":"key2022012619420799500_b20","unstructured":"Pandit, G.M. (1999), \u201cClients' perceptions of their incumbent auditors and their loyalty to the audit firms: an empirical study\u201d, The Mid\u2010Atlantic Journal of Business, Vol. 35 No. 4, pp. 171\u201088."},{"key":"key2022012619420799500_b21","doi-asserted-by":"crossref","unstructured":"Parasuraman, A., Zeithaml, V.A. and Berry, L.L. (1985), \u201cA conceptual model of service quality and its implications for future research\u201d, Journal of Marketing, Vol. 49 No. 4, pp. 41\u201050.","DOI":"10.1177\/002224298504900403"},{"key":"key2022012619420799500_b22","doi-asserted-by":"crossref","unstructured":"Richard, C. (2006), \u201cWhy an auditor can't be competent and independent: a French case study\u201d, European Accounting Review, Vol. 15 No. 2, pp. 153\u201079.","DOI":"10.1080\/09638180500104832"},{"key":"key2022012619420799500_b23","unstructured":"Schroeder, M.S., Solomon, I. and Vickery, D. (1986), \u201cAudit quality: the perceptions of audit\u2010committee chairpersons and audit partners\u201d, Auditing: A Journal of Practice & Theory, Vol. 5 No. 2, pp. 86\u201093."},{"key":"key2022012619420799500_b24","unstructured":"Shockley, R.A. (1982), \u201cPerceptions of audit independence: a conceptual model\u201d, Journal of Accounting, Auditing and Finance, Vol. 5, pp. 126\u201043."},{"key":"key2022012619420799500_b25","doi-asserted-by":"crossref","unstructured":"Solomon, I.M., Shields, M. and Whittington, O.R. (1999), \u201cWhat do industry auditors know?\u201d, Journal of Accounting Research, Vol. 37 No. 1, pp. 191\u2010208.","DOI":"10.2307\/2491403"},{"key":"key2022012619420799500_b26","doi-asserted-by":"crossref","unstructured":"Sucher, P., Moizer, P. and Zarova, M. (1998), \u201cFactors affecting the assessment of the quality of a company's auditors: the case of the Czech Republic\u201d, International Journal of Auditing, Vol. 2 No. 1, pp. 7\u201020.","DOI":"10.1111\/1099-1123.00027"},{"key":"key2022012619420799500_b27","doi-asserted-by":"crossref","unstructured":"Velury, U., Reisch, J.T. and O'Reilly, D.M. (2003), \u201cInstitutional ownership and the selection of industry specialist auditors\u201d, Review of Quantitative Finance and Accounting, Vol. 21 No. 1, pp. 35\u201048.","DOI":"10.1023\/A:1024855605207"},{"key":"key2022012619420799500_b28","doi-asserted-by":"crossref","unstructured":"Warming\u2010Rasmussen, B. and Jensen, L. (1998), \u201cQuality dimensions in external audit services \u2013 an external user perspective\u201d, The European Accounting Review, Vol. 7 No. 1, pp. 65\u201082.","DOI":"10.1080\/096381898336583"},{"key":"key2022012619420799500_b29","unstructured":"Zeithaml, V.A. and Bitner, M.J. (2000), Services Marketing: Integrating Customer Focus across the Firm, Irwin McGraw\u2010Hill, London."}],"container-title":["Accounting Research Journal"],"original-title":[],"language":"en","link":[{"URL":"http:\/\/www.emeraldinsight.com\/doi\/full-xml\/10.1108\/10309610810905917","content-type":"unspecified","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/www.emerald.com\/insight\/content\/doi\/10.1108\/10309610810905917\/full\/xml","content-type":"application\/xml","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/www.emerald.com\/insight\/content\/doi\/10.1108\/10309610810905917\/full\/html","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2025,7,25]],"date-time":"2025-07-25T00:13:01Z","timestamp":1753402381000},"score":1,"resource":{"primary":{"URL":"http:\/\/www.emerald.com\/arj\/article\/21\/2\/93-122\/131233"}},"subtitle":["Preparer perceptions and satisfaction"],"short-title":[],"issued":{"date-parts":[[2008,9,30]]},"references-count":29,"journal-issue":{"issue":"2","published-print":{"date-parts":[[2008,9,30]]}},"alternative-id":["10.1108\/10309610810905917"],"URL":"https:\/\/doi.org\/10.1108\/10309610810905917","relation":{},"ISSN":["1030-9616"],"issn-type":[{"value":"1030-9616","type":"print"}],"subject":[],"published":{"date-parts":[[2008,9,30]]}}}