The first chapter introduced the problem to be investigated in this study along with purpose and research hypothesis

The first chapter introduced the problem to be investigated in this study along with purpose and
research hypothesis. In order to put the study within the context of the existing literature, the
subsequent section of this chapter present the review of both theoretical and empirical studies
related to external audit quality determinants.
Several factors influence external audit services and audit quality, recognizing and understanding
the underlying concepts and definitions of audit quality is essential in order to vouch results and
analyses. Hence, chapter two serves as background for this study by describing concepts of
external auditing and factors that could influence audit quality. Subsequent chapters build on
concepts and definitions described here. The review has three sections. Section 2.1 presents the
theoretical under-pinning related to auditing and audit quality since they are related to the
research question and need further clarification. Then the researcher review accrual accounting
which is considered to allow accounting flexibility and managerial judgment which could pose a
threat to audit quality. This is followed by the review of empirical studies regarding the
determinants of external audit quality and related issues from the extant literature in section 2.2.
Finally, conclusions on the literature review and identification of the knowledge gap