Audit partners' judgments and challenges in the audits of internal control over financial reporting
Jeffrey R. Cohen, Jennifer R. Joe, Jay C. Thibodeau, Gregory M. Trompeter
| Year of publication: |
2020
|
|---|---|
| Authors: | Cohen, Jeffrey ; Joe, Jennifer R. ; Thibodeau, Jay C. ; Trompeter, Gregory M. |
| Published in: |
Auditing : a journal of practice & theory. - Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 638496-1. - Vol. 39.2020, 4, p. 57-85
|
| Subject: | internal controls | management defensiveness | audit partner judgment | management review controls | compensating controls | PCAOB oversight | Internes Kontrollsystem | Internal control | Wirtschaftsprüfung | Financial audit | Corporate Governance | Corporate governance | Interne Revision | Internal audit | Controlling | Management control | Rechnungswesen | Accounting |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/AJPT-18-088 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012405703