Is integrated auditing superior to separate auditing? : evidence from China
Year of publication: |
2022
|
---|---|
Authors: | Dang, Li ; Fang, Qiaoling |
Published in: |
China journal of accounting studies. - London [u.a.] : Routledge, Taylor & Francis Group, ISSN 2169-7213, ZDB-ID 2714809-9. - Vol. 10.2022, 3, p. 345-366
|
Subject: | Internal control over financial reporting | integrated auditing | separate auditing | financial reporting quality | audit report lag | China | Wirtschaftsprüfung | Financial audit | Jahresabschlussprüfung | Financial statement audit | Internes Kontrollsystem | Internal control | Rechnungswesen | Accounting | Qualitätsmanagement | Quality management | Jahresabschluss | Financial statement |
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