Are PCAOB-identified audit deficiencies associated with a change in reporting decisions of triennially inspected audit firms?
Year of publication: |
2011
|
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Authors: | Gramling, Audrey A. ; Krishnan, Jayanthi ; Zhang, Yinqi |
Published in: |
Auditing : a journal of practice & theory. - Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 638496-1. - Vol. 30.2011, 3, p. 59-79
|
Subject: | Wirtschaftsprüfung | Financial audit | Aktiengesellschaft | Listed company | Berichtswesen | Reporting | Organisatorischer Wandel | Organizational change | Internes Kontrollsystem | Internal control | 2004-2006 |
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