An audit quality inspection scandal : ethical lapses in a misguided attempt to alleviate regulatory scrutiny
John D. Keyser, Jason L. Smith, Nathaniel M. Stephens
| Year of publication: |
2022
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|---|---|
| Authors: | Keyser, John D. ; Smith, Jason ; Stephens, Nathaniel M. |
| Published in: |
Issues in accounting education. - Sarasota, Fla. : Assoc., ISSN 0739-3172, ZDB-ID 626013-5. - Vol. 37.2022, 2, p. 109-127
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| Subject: | PCAOB inspections | Auditing Standard 1215 | confidential information | audit quality | Wirtschaftsprüfung | Financial audit | Dienstleistungsqualität | Service quality | Regulierung | Regulation | Qualitätsmanagement | Quality management | Standardisierung | Standardization | Prüfungsstandards | Auditing standards | Jahresabschlussprüfung | Financial statement audit |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/ISSUES-2021-004 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013332596