This special issue of *MAB* (Management Accounting & Auditing) focuses on the topic of audit quality, exploring various aspects of the field through a series of papers and discussions. The issue is based on presentations and discussions at the Foundation for Auditing Research (FAR) conference held at Nyenrode University in May 2016. Key themes include the co-production of audits by auditors and clients, the measurement of audit quality, and the role of procedural justice in public audit oversight enforcement. Jan Bouwens discusses the societal expectations of audit quality and the challenges in achieving them, highlighting the tension between the need for error-free audits and the practical constraints faced by the audit industry. Liesbeth Bruynseels and Herman van Brenk delve into the concept of auditor style and its impact on financial statement comparability, suggesting that auditors' styles may influence the quality of financial reporting. Sytse Duiverman and Christine Nolder explore the efficiency of audit production, finding that partner tenure positively affects audit efficiency, while client preparation and off-peak season work negatively impact it. Jeroen van Raak and Ulrike Thürheimer advocate for collaboration between the auditing profession and academics to improve the measurement of audit quality, proposing the use of proprietary data from audit firms. Joost van Buuren and Annie Wong debate the role of procedural justice in public audit oversight enforcement, questioning whether it significantly impacts audit quality. Philip Wallage leads a panel discussion on a multi-stakeholder perspective of audit quality and research, while Olaf Bik shares insights from practice, emphasizing the importance of bridging the gap between academic research and practical applications. The issue concludes with a puzzle by Willem Buijink, reflecting on the future of auditing and the potential for significant advancements through collaboration between academia and the auditing profession. Overall, the special issue highlights the complex nature of audit quality and the need for continued research and collaboration to enhance its understanding and practice.This special issue of *MAB* (Management Accounting & Auditing) focuses on the topic of audit quality, exploring various aspects of the field through a series of papers and discussions. The issue is based on presentations and discussions at the Foundation for Auditing Research (FAR) conference held at Nyenrode University in May 2016. Key themes include the co-production of audits by auditors and clients, the measurement of audit quality, and the role of procedural justice in public audit oversight enforcement. Jan Bouwens discusses the societal expectations of audit quality and the challenges in achieving them, highlighting the tension between the need for error-free audits and the practical constraints faced by the audit industry. Liesbeth Bruynseels and Herman van Brenk delve into the concept of auditor style and its impact on financial statement comparability, suggesting that auditors' styles may influence the quality of financial reporting. Sytse Duiverman and Christine Nolder explore the efficiency of audit production, finding that partner tenure positively affects audit efficiency, while client preparation and off-peak season work negatively impact it. Jeroen van Raak and Ulrike Thürheimer advocate for collaboration between the auditing profession and academics to improve the measurement of audit quality, proposing the use of proprietary data from audit firms. Joost van Buuren and Annie Wong debate the role of procedural justice in public audit oversight enforcement, questioning whether it significantly impacts audit quality. Philip Wallage leads a panel discussion on a multi-stakeholder perspective of audit quality and research, while Olaf Bik shares insights from practice, emphasizing the importance of bridging the gap between academic research and practical applications. The issue concludes with a puzzle by Willem Buijink, reflecting on the future of auditing and the potential for significant advancements through collaboration between academia and the auditing profession. Overall, the special issue highlights the complex nature of audit quality and the need for continued research and collaboration to enhance its understanding and practice.