🎧 Episode Title: Navigating Quality and Ethics

🕒 Duration: 24 minutes and 33 seconds

🎙️ Podcast: Audit Insights

👩‍🏫 Speakers: Jhustine A. Amada, Mauie Jane M. Cometa, Emmanuela T. De Roxas

📚 Thesis Reference: Effect of Audit Tenure and Audit Status on Financial Reporting Quality Among Food, Beverage, and Tobacco Firms Listed on the Philippine Stock Exchange (2014–2023)

Welcome to Audit Insights, a podcast designed as a supplementary learning tool based on a comprehensive academic study. This episode explores the key concepts of Quality Management for Audit and Assurance and the Code of Ethics for Professional Accountants, with insights grounded in real-world data and research.

As expectations grow for transparency and accountability in financial reporting, this episode aims to make technical topics more accessible to a diverse audience—students, professionals, scholars, and stakeholders. Drawing on key research (Gendron & Bédard, 2018; Bierstaker & Burnaby, 2018), the podcast emphasizes the role of ethics, audit tenure, and firm status in shaping audit and reporting quality.

This one-episode series features five value-packed segments:

🔍 Segment 1: Quality Management for Audit Firms Discusses systems and processes audit firms adopt to ensure consistent, high-quality service and compliance.

🧭 Segment 2: Code of Ethics for Professional Accountants Covers ethical principles including integrity, objectivity, professional competence, confidentiality, and behavior.

⚖️ Segment 3: Role of Ethical Standards in Audit Quality Explains how ethics and independence influence audit effectiveness and stakeholder confidence.

🔒 Segment 4: Strengthening Audit Quality and Ethics Explores steps for improving audit performance through education, enforcement, and ethical culture.

📈 Segment 5: Integrating Audit Tenure, Status & Financial Reporting Quality Links our thesis findings to real-world audit dynamics, comparing Big Four vs. non-Big Four firm impacts.

🎯 Why It Matters: Podcasts like this provide a flexible and accessible way to digest complex content anytime, anywhere. As Peters & Besley (2016) noted, digital formats help learners engage at their own pace. Whether you’re reviewing for an exam, brushing up on standards, or teaching, this podcast supports your journey with relevant, research-backed insights.

🌍 Who Should Listen?

Accounting and Audit students
Professional Auditors and Accountants
Industry Practitioners
Researchers and educators
Stakeholders

Thanks for joining us on Audit Insights. We hope this episode inspires better audit practices and a stronger ethical foundation in your professional work.

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Audit Insights: Navigating Quality and Ethics