Audit deficiency and auditor workload : evidence from PCAOB triennially inspected firms
Year of publication: |
2017
|
---|---|
Authors: | Chang, C. Janie ; Luo, Yan ; Zhou, Linying |
Published in: |
Review of accounting & finance. - Bingley : Emerald Group Publishing Limited, ISSN 1475-7702, ZDB-ID 2084662-9. - Vol. 16.2017, 4, p. 478-496
|
Subject: | Audit quality | Audit deficiency | Auditor workload | Public company accounting oversight board “PCAOB” | Wirtschaftsprüfung | Financial audit | Dienstleistungsqualität | Service quality | Aktiengesellschaft | Listed company | Internes Kontrollsystem | Internal control | Jahresabschlussprüfung | Financial statement audit |
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