Audit Quality under Influences of Audit Firm and Auditee Characteristics: Evidence from the Romanian Regulated Market

We have estimated the impact of some characteristics auditors and audited companies on audit quality for Romanian listed firms (943 observations 2007–2019 period), using as a proxy level discretionary accruals, measured following Jones (1991) model, accruals quality, through Dechow Dichey (2002) model. These dependent variables been related to that reflect both firm (for example, Big 4 membership) (dimension, financial leverage, accounting standards applied, growth profitability). Our results show auditor’s membership contributes an increase in decreasing audit. The transition IFRS did not significant influence opinion may effect sense modified leads year(s).