Auditing standards and the persistence of the audit expectations gap : evidencing the absence of French "exceptionalism"
Year of publication: |
2025
|
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Authors: | Jedidi, Imen ; Humphrey, Christopher |
Published in: |
International journal of auditing : IJA. - Oxford : Wiley-Blackwell, ISSN 1099-1123, ZDB-ID 1479395-7. - Vol. 29.2025, 1, p. 34-52
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Subject: | audit profession | auditing standards | expectations gap | national professional bodies | standard setting | Wirtschaftsprüfung | Financial audit | Prüfungsstandards | Auditing standards | Standardisierung | Standardization | Jahresabschlussprüfung | Financial statement audit | Frankreich | France | Abschlussprüferrecht | Audit regulation |
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